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Company Registration No. 13866245 (England and Wales)
Sun Smart Uk Limited Unaudited accounts for the year ended 31 January 2026
Sun Smart Uk Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Sun Smart Uk Limited Company Information for the year ended 31 January 2026
Director
Steven Peter Cant
Company Number
13866245 (England and Wales)
Registered Office
Abbeygate Accountancy Ltd Unit 27 Thurston Granary, Station Hill, Thurston Bury St. Edmunds Suffolk IP31 3QU England
Accountants
ABBEYGATE ACCOUNTANCY LTD UNIT 27 STATION HILL THURSTON BURY ST. EDMUNDS ENGLAND IP31 3QU
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Sun Smart Uk Limited Statement of financial position as at 31 January 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,667 
1,803 
Current assets
Debtors
5
77,097 
56,975 
Cash at bank and in hand
50 
3,891 
77,147 
60,866 
Creditors: amounts falling due within one year
6
(77,633)
(65,721)
Net current liabilities
(486)
(4,855)
Net assets/(liabilities)
1,181 
(3,052)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,081 
(3,152)
Shareholders' funds
1,181 
(3,052)
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 30 October 2026 and were signed on its behalf by
Steven Peter Cant Director Company Registration No. 13866245
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Sun Smart Uk Limited Notes to the Accounts for the year ended 31 January 2026
1
Statutory information
Sun Smart Uk Limited is a private company, limited by shares, registered in England and Wales, registration number 13866245. The registered office is Abbeygate Accountancy Ltd, Unit 27, Thurston Granary, Station Hill, Thurston, Bury St. Edmunds, Suffolk, IP31 3QU, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention, in accordance with Section 1A of FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” and the Companies Act 2006, as applicable to companies subject to the small companies regime. Going concern The accounts have been prepared on the going concern basis. The director has considered the company’s financial position, including its trading performance since the year end and its expected cash flows for a period of at least twelve months from the date of approval of these accounts. On this basis, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Turnover Turnover is the value of work done for electrical and solar installation services, net of discounts and excluding VAT, and is stated before CIS deductions. Turnover is recognised when the work is completed or, for contracts in progress at the year end, by reference to the stage of completion. Retentions are included in debtors where recovery is considered probable. Financial instruments The company has only basic financial instruments, which are recognised at transaction price and subsequently measured at amortised cost. Interest-free loans to and from related parties that are repayable on demand or have no fixed repayment date are measured at the amount receivable or payable. Financial assets are reviewed for impairment at each balance sheet date. Taxation The tax charge is the corporation tax payable on the taxable profit for the year. Deferred tax is not provided as the amount is not material. Pensions Contributions to the defined contribution pension scheme are charged to profit or loss as they become payable.
Presentation currency
The accounts are presented in pounds sterling, rounded to the nearest £1.
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Sun Smart Uk Limited Notes to the Accounts for the year ended 31 January 2026
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and any impairment losses. Depreciation is charged to write off the cost of each asset, less its estimated residual value, over its expected useful life at the following rate:
Fixtures & fittings
25% Straight Line
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 February 2025
4,014 
Additions
1,156 
At 31 January 2026
5,170 
Depreciation
At 1 February 2025
2,211 
Charge for the year
1,292 
At 31 January 2026
3,503 
Net book value
At 31 January 2026
1,667 
At 31 January 2025
1,803 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
9,497 
1,782 
Accrued income and prepayments
549 
838 
Other debtors
6,526 
- 
16,572 
2,620 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
60,525 
54,355 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
3,261 
- 
VAT
4,753 
14,375 
Trade creditors
10,677 
497 
Taxes and social security
1,618 
2,784 
Other creditors
44,426 
41,253 
Loans from directors
12,898 
2,642 
Accruals
- 
4,170 
77,633 
65,721 
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Sun Smart Uk Limited Notes to the Accounts for the year ended 31 January 2026
7
Transactions with related parties
Loan to UTA Ltd At the balance sheet date the company was owed £60,525 (2025: £54,355) by UNITED TASTES OF AMERICA LTD, a company which is also a subsidiary of Nirvana Asset Limited. During the year the company advanced £6,170 to UNITED TASTES OF AMERICA LTD. The loan is unsecured, interest-free and has no fixed repayment date. It is included in debtors falling due after more than one year. Director’s loan account At the balance sheet date the company owed £12,898 (2025: £2,642) to S P Cant, a director. The loan is unsecured, interest-free and repayable on demand. It is included in creditors: amounts falling due within one year.
8
Controlling party
The company’s immediate and ultimate parent undertaking is Nirvana Asset Limited, a company registered in England and Wales 13866224, whose registered office is Unit 27 Station Hill, Bury St. Edmunds, Suffolk, England, IP31 3QU. Nirvana Asset Limited does not prepare consolidated accounts. The ultimate controlling party is S P Cant, by virtue of his shareholding in Nirvana Asset Limited.
9
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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