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REGISTERED NUMBER: SC581075 (Scotland)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

SUPER 23 LIMITED

SUPER 23 LIMITED (REGISTERED NUMBER: SC581075)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 6

SUPER 23 LIMITED

COMPANY INFORMATION
for the Year Ended 31 October 2023







DIRECTOR: P S Brown





SECRETARY: P S Brown





REGISTERED OFFICE: 18 Devonburn Road
Devonburn
Lesmahagow
Lanarkshire
ML11 9PX





REGISTERED NUMBER: SC581075 (Scotland)





ACCOUNTANTS: G. Ingram and Company Limited
Ardoch House
Lesmahagow
South Lanarkshire
ML11 0HJ

SUPER 23 LIMITED (REGISTERED NUMBER: SC581075)

BALANCE SHEET
31 October 2023

31.10.23 31.10.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 61,706 51,474

CURRENT ASSETS
Stocks 4,750 9,250
Debtors 5 6,148 11,770
Cash at bank and in hand 4,785 16,357
15,683 37,377
CREDITORS
Amounts falling due within one year 6 12,280 28,959
NET CURRENT ASSETS 3,403 8,418
TOTAL ASSETS LESS CURRENT
LIABILITIES

65,109

59,892

CREDITORS
Amounts falling due after more than one
year

7

56,094

43,875
NET ASSETS 9,015 16,017

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8,915 15,917
SHAREHOLDERS' FUNDS 9,015 16,017

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

SUPER 23 LIMITED (REGISTERED NUMBER: SC581075)

BALANCE SHEET - continued
31 October 2023


The 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.

The financial statements were approved by the director and authorised for issue on 16 October 2024 and were signed by:





P S Brown - Director


SUPER 23 LIMITED (REGISTERED NUMBER: SC581075)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 October 2023

1. STATUTORY INFORMATION

Super 23 Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - 1 ).

SUPER 23 LIMITED (REGISTERED NUMBER: SC581075)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 October 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 November 2022 37,371 60,345 700 98,416
Additions 20,000 21,990 - 41,990
Disposals (17,500 ) (14,400 ) - (31,900 )
At 31 October 2023 39,871 67,935 700 108,506
DEPRECIATION
At 1 November 2022 16,434 30,037 471 46,942
Charge for year 6,395 8,984 46 15,425
Eliminated on disposal (8,540 ) (7,027 ) - (15,567 )
At 31 October 2023 14,289 31,994 517 46,800
NET BOOK VALUE
At 31 October 2023 25,582 35,941 183 61,706
At 31 October 2022 20,937 30,308 229 51,474

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade debtors 6,080 11,770
Other debtors 68 -
6,148 11,770

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.23 31.10.22
£    £   
Trade creditors (2 ) 109
Taxation and social security 10,165 21,523
Other creditors 2,117 7,327
12,280 28,959

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.10.23 31.10.22
£    £   
Hire purchase contracts 39,933 23,214
Other creditors 16,161 20,661
56,094 43,875

SUPER 23 LIMITED

REPORT OF THE ACCOUNTANTS TO THE DIRECTOR OF
SUPER 23 LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 October 2023 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






G. Ingram and Company Limited
Ardoch House
Lesmahagow
South Lanarkshire
ML11 0HJ


Date: .............................................