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Company registration number:
16197167
The Sun Rooms Group Limited
Unaudited Filleted Financial Statements for the period ended
31 January 2026
G&T Accountancy Services Limited
Chartered Certified Accountants
Unit 1b Denby Dale Bus Park, Wakefield Road, Huddersfield, West Yorkshire, HD8 8QH, United Kingdom
The Sun Rooms Group Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of The Sun Rooms Group Limited
Period ended
31 January 2026
As described on the statement of financial position, the Board of Directors of
The Sun Rooms Group Limited
are responsible for the preparation of the
financial statements
for the period ended
31 January 2026
, which comprise the income statement, statement of financial position, statement of changes in equity and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
G&T Accountancy Services Limited
Chartered Certified Accountants
Unit 1b Denby Dale Bus Park
Wakefield Road
Huddersfield
West Yorkshire
HD8 8QH
United Kingdom
Date:
16 October 2026
The Sun Rooms Group Limited
Statement of Financial Position
31 January 2026
31 Jan 2026
Note£
Fixed assets  
Tangible assets 5
16,750
 
Current assets  
Cash at bank and in hand
1,704
 
Creditors: amounts falling due within one year 6
(13,940
 )
Net current liabilities
(12,236
 )
Total assets less current liabilities 4,514  
Provisions for liabilities
(3,182
 )
Net assets
1,332
 
Capital and reserves  
Called up share capital
1
 
Profit and loss account
1,331
 
Shareholders funds
1,332
 
For the period ending
31 January 2026
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
16 October 2026
, and are signed on behalf of the board by:
Mr P Haigh
Director
Company registration number:
16197167
The Sun Rooms Group Limited
Notes to the Financial Statements
Period ended
31 January 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
15a Upper Lane
,
Emley
,
Huddersfield
,
West Yorkshire
,
HD8 9RH
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
25% straight line

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is more likely than not that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured on an undiscounted basis at the tax rates that would apply in the periods in which timing differences are expected to reverse, based on tax rates and laws enacted at the statement of financial position date.

Provisions for liabilities

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4 Average number of employees

The average number of persons employed by the company during the period was
4
.

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
21 January 2025
 -  
Additions
22,333
 
At
31 January 2026
22,333
 
Depreciation  
At
21 January 2025
 -  
Charge
5,583
 
At
31 January 2026
5,583
 
Carrying amount  
At
31 January 2026
16,750
 

6 Creditors: amounts falling due within one year

31 Jan 2026
£
Taxation and social security
(147
 )
Other creditors
14,087
 
13,940
 

8 Controlling party

The company was under the control of Mr P Haigh throughout the current period. Mr P Haigh is the managing director and majority shareholder.