Registration number: 12389072

Sol & Sun Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Sol & Sun Limited

Company Information

Directors

Silja Holm Andrew John Godley

Registered office

11 Laburnum Road Epsom KT18 5DT

Accountants

Field Sullivan Limited 9 Hare & Billet Road Blackheath SE3 0RB

Sol & Sun Limited

(Registration number: 12389072)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	1,208	1,455
Current assets
Debtors	6	45,605	12,552
Cash at bank and in hand		5,080	10,098
		50,685	22,650
Creditors: Amounts falling due within one year		(25,874)	(23,808)
Net current assets/(liabilities)		24,811	(1,158)
Net assets		26,019	297
Capital and reserves
Called up share capital	8	2	2
Retained earnings		26,017	295
Shareholders' funds		26,019	297

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 22 September 2026 and signed on its behalf by:
 

......................................... Silja Holm Director

Sol & Sun Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
11 Laburnum Road
Epsom
KT18 5DT

These financial statements were authorised for issue by the Board on 22 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the periods in which the estimate is revised where revisions affects only that period, or in the period of the revision and future periods where the revisions affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and when the service is performed, if the service straddles more than one accounting period, income is
recognised on a pro rata basis.

Sol & Sun Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	4 year straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Sol & Sun Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2025 - 1).

4

Taxation

Tax charged/(credited) in the income statement

	2026 £	2025 £
Current taxation
UK corporation tax	18,661	16,962

Sol & Sun Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2025	6,984	6,984
Additions	941	941
At 31 January 2026	7,925	7,925
Depreciation
At 1 February 2025	5,530	5,530
Charge for the year	1,187	1,187
At 31 January 2026	6,717	6,717
Carrying amount
At 31 January 2026	1,208	1,208
At 31 January 2025	1,455	1,455

6

Debtors

	2026 £	2025 £
Trade debtors	8,935	10,138
Other debtors	36,670	2,414
	45,605	12,552

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	24,674	22,648
Accruals and deferred income	1,200	1,160
	25,874	23,808

Sol & Sun Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

8	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2

9

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of 19,500.00 (2025 - 31,500.00) per each Ordinary share		39,000		63,000

10	Related party transactions

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	8,788	8,788

Summary of transactions with other related parties

S Holm (Director and Shareholder)
During the year the director paid for business expenses personally of £nil (2025: £510), was paid a salary of £8,788 (2025: £8,788) and received dividends totalling £39,000 (2025: £63,000). At the year end the company was owed £36,670 (2025: £2,415), which was repaid post year end.