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REGISTERED NUMBER: 13604021 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 September 2024

for

SUPERJOI LTD

SUPERJOI LTD (REGISTERED NUMBER: 13604021)

Contents of the Financial Statements
for the year ended 30 September 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


SUPERJOI LTD

Company Information
for the year ended 30 September 2024







Director: P M Wolanski





Registered office: 101 Forbes Apartments
6 Brigadier Walk
London
United Kingdom
SE18 6NZ





Registered number: 13604021 (England and Wales)






SUPERJOI LTD (REGISTERED NUMBER: 13604021)

Balance Sheet
30 September 2024

2024 2023
Notes £ £ £ £
Fixed assets
Intangible assets 4 2,097 3,809
Tangible assets 5 4,922 43,215
7,019 47,024

Current assets
Debtors 6 35,788 70,548
Cash at bank 12,825 170,316
48,613 240,864
Creditors
Amounts falling due within one year 7 203 1,566
Net current assets 48,410 239,298
Total assets less current liabilities 55,429 286,322

Capital and reserves
Called up share capital 8 16 16
Share premium 1,827,440 1,827,440
Retained earnings (1,772,027 ) (1,541,134 )
Shareholders' funds 55,429 286,322

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 November 2024 and were signed by:





P M Wolanski - Director


SUPERJOI LTD (REGISTERED NUMBER: 13604021)

Notes to the Financial Statements
for the year ended 30 September 2024


1. Statutory information

SuperJoi Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Key source of estimation, uncertainty and judgement
The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the assets.

There have been no other significant judgements or estimates applied to the numbers contained within these financial statements.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of four years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.


SUPERJOI LTD (REGISTERED NUMBER: 13604021)

Notes to the Financial Statements - continued
for the year ended 30 September 2024


2. Accounting policies - continued
Taxation
Taxation for the year comprises of current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

Tax credits shown on the income statement represent tax credits received or receivable from HMRC as a result of claims made under HMRC’s R&D tax relief schemes.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.

The company makes claims under the SME R&D tax relief scheme. Tax credits arising from claims under the SME R&D tax relief scheme are reflected as a reduction in the Corporation Tax charge or, if loss making, as a Corporation Tax credit. Tax credits received or receivable from R&D claims are recognised in the reporting period in which the qualifying expenditure is incurred.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern
The financial statements have been prepared on the going concern basis. The company incurred losses during the year, however the directors believe that the company has sufficient financial resources to be able to meet its obligations, if and when, they become due and that the company can continue in operational existence for a period of at least 12 months from the statement of financial position date. On this basis, the directors are of the opinion that they should continue to adopt the going concern basis in preparing the annual financial statements.

3. Employees and directors

The average number of employees during the year was 2 (2023 - 3 ) .

4. Intangible fixed assets
Patents and
licences
£
Cost
At 1 October 2023
and 30 September 2024 6,849
Amortisation
At 1 October 2023 3,040
Amortisation for year 1,712
At 30 September 2024 4,752
Net book value
At 30 September 2024 2,097
At 30 September 2023 3,809

SUPERJOI LTD (REGISTERED NUMBER: 13604021)

Notes to the Financial Statements - continued
for the year ended 30 September 2024


5. Tangible fixed assets
Fixtures
and Computer
fittings equipment Totals
£ £ £
Cost
At 1 October 2023 1,963 68,734 70,697
Disposals (1,963 ) (55,740 ) (57,703 )
At 30 September 2024 - 12,994 12,994
Depreciation
At 1 October 2023 758 26,724 27,482
Charge for year 82 5,440 5,522
Eliminated on disposal (840 ) (24,092 ) (24,932 )
At 30 September 2024 - 8,072 8,072
Net book value
At 30 September 2024 - 4,922 4,922
At 30 September 2023 1,205 42,010 43,215

6. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors - 5,853
Other debtors 35,788 64,695
35,788 70,548

7. Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors - 6,061
Taxation and social security - (7,064 )
Other creditors 203 2,569
203 1,566

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
1,642,359 Ordinary .001p 16 16

9. Ultimate controlling party

The director is of the opinion that there is no ultimate controlling party.