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Registered number: 14127677
Super Duper Fly Limited
Unaudited Financial Statements
For the Period 24 May 2022 to 31 May 2023
LAS Accountants LLP
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 14127677
31 May 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 7,279
7,279
CURRENT ASSETS
Debtors 5 1,250
Cash at bank and in hand 5,626
6,876
Creditors: Amounts Falling Due Within One Year 6 (14,054 )
NET CURRENT ASSETS (LIABILITIES) (7,178 )
TOTAL ASSETS LESS CURRENT LIABILITIES 101
NET ASSETS 101
CAPITAL AND RESERVES
Called up share capital 7 100
Income Statement 1
SHAREHOLDERS' FUNDS 101
For the period ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr P Jadeja
Director
29/01/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Super Duper Fly Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14127677 . The registered office is C/O LAS Accountants LLP, No.1 Royal Exchange, London, EC3V 3DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in UK sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% on straight line
2.4. Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.
2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.6. Cash And Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
2.7. Critical Accounting Judgements And Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the period end.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 1
1
Page 2
Page 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 24 May 2022 -
Additions 10,864
As at 31 May 2023 10,864
Depreciation
As at 24 May 2022 -
Provided during the period 3,585
As at 31 May 2023 3,585
Net Book Value
As at 31 May 2023 7,279
As at 24 May 2022 -
5. Debtors
31 May 2023
£
Due within one year
Trade debtors 1,250
1,250
6. Creditors: Amounts Falling Due Within One Year
31 May 2023
£
Trade creditors 2,524
Director's loan account 11,530
14,054
7. Share Capital
31 May 2023
£
Allotted, Called up and fully paid 100
During the period, the company has issued 100 Ordinary Shares for the nominal value of £1 per share.
8. Related Party Transactions
As at the year end the Directors loan account balance is £5,801, this is a current liability, is interest free and repayable on demand.
Page 3