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NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Sunley Stud Limited is a private Company limited by shares and is registered in England and Wales. The Company registration number is 01853782 and its registered office address is The Estate Office, Godmersham Park, Godmersham near Canterbury, Kent, CT4 7DT.
The financial statements are presented in Sterling (£).
The Company was dormant during the year.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements have been prepared on a going concern basis on the assumption that the Company will continue to be supported by its immediate parent company Sunley Farms Limited.
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
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Creditors: amounts falling due within one year
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Accruals and deferred income
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At 31 December 2025 the ultimate parent Company was Sunciera Holdings Corporation, incorporated in Panama.
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