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The first "Sun Records" were single-sided disc records put out by the Crystalate Gramophone Record Manufacturing Company Ltd of Kent, England, from about 1905 to 1910. (The same company would later produce records under the name Imperial).
A nearly contemporous label was produced in the United States by the Leeds & Catlin company, about 1905-1907.
The third "Sun Records" was produced by the Sun Record Company of Toronto, Canada in the early 1920s. Many or all of the masters pressed were leased from the USA based Okeh Records.

For a more detailed discussion see of this last Sun Records see: Sam Phillips.