Acorah Software Products - Accounts Production 16.1.200 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 02706499 Mr Sarjinder Chadha Mr Jasmeet Chadha Mrs Prabhjot Chadha the director true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 02706499 2023-04-30 02706499 2024-04-30 02706499 2023-05-01 2024-04-30 02706499 frs-core:CurrentFinancialInstruments 2024-04-30 02706499 frs-core:Non-currentFinancialInstruments 2024-04-30 02706499 frs-core:BetweenOneFiveYears 2024-04-30 02706499 frs-core:ComputerEquipment 2024-04-30 02706499 frs-core:ComputerEquipment 2023-05-01 2024-04-30 02706499 frs-core:ComputerEquipment 2023-04-30 02706499 frs-core:FurnitureFittings 2024-04-30 02706499 frs-core:FurnitureFittings 2023-05-01 2024-04-30 02706499 frs-core:FurnitureFittings 2023-04-30 02706499 frs-core:MotorVehicles 2024-04-30 02706499 frs-core:MotorVehicles 2023-05-01 2024-04-30 02706499 frs-core:MotorVehicles 2023-04-30 02706499 frs-core:PlantMachinery 2024-04-30 02706499 frs-core:PlantMachinery 2023-05-01 2024-04-30 02706499 frs-core:PlantMachinery 2023-04-30 02706499 frs-core:WithinOneYear 2024-04-30 02706499 frs-core:ShareCapital 2024-04-30 02706499 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 02706499 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 02706499 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 02706499 frs-bus:SmallEntities 2023-05-01 2024-04-30 02706499 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 02706499 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 02706499 1 2023-05-01 2024-04-30 02706499 frs-bus:Director1 2023-05-01 2024-04-30 02706499 frs-bus:Director2 2023-05-01 2024-04-30 02706499 frs-bus:CompanySecretary1 2023-05-01 2024-04-30 02706499 frs-countries:EnglandWales 2023-05-01 2024-04-30 02706499 2022-04-30 02706499 2023-04-30 02706499 2022-05-01 2023-04-30 02706499 frs-core:CurrentFinancialInstruments 2023-04-30 02706499 frs-core:Non-currentFinancialInstruments 2023-04-30 02706499 frs-core:BetweenOneFiveYears 2023-04-30 02706499 frs-core:WithinOneYear 2023-04-30 02706499 frs-core:ShareCapital 2023-04-30 02706499 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 02706499
SUPER DEAL WHOLESALE LIMITED
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 02706499
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 74,059 59,435
74,059 59,435
CURRENT ASSETS
Stocks 5 340,000 390,000
Debtors 6 55,026 66,893
Cash at bank and in hand 167,229 123,196
562,255 580,089
Creditors: Amounts Falling Due Within One Year 7 (231,771 ) (284,008 )
NET CURRENT ASSETS (LIABILITIES) 330,484 296,081
TOTAL ASSETS LESS CURRENT LIABILITIES 404,543 355,516
Creditors: Amounts Falling Due After More Than One Year 8 (48,774 ) (41,935 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (1,074 ) (1,074 )
NET ASSETS 354,695 312,507
CAPITAL AND RESERVES
Called up share capital 11 4 4
Profit and Loss Account 354,691 312,503
SHAREHOLDERS' FUNDS 354,695 312,507
Page 1
Page 2
For the year ending 30 April 2024 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 directors acknowledge their 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 Profit and Loss Account.
On behalf of the board
Mr Sarjinder Chadha
Director
20/01/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
SUPER DEAL WHOLESALE LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 02706499 . The registered office is 26 Rugby Street, Manchester, M8 9SN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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:
Plant & Machinery 20
Motor Vehicles 20
Fixtures & Fittings 20
Computer Equipment 20
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.7. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 2 2
Sales, marketing and distribution 10 6
12 8
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4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 May 2023 23,804 84,917 65,057 41,694 215,472
Additions - 55,060 - 2,085 57,145
Disposals - (46,890 ) - - (46,890 )
As at 30 April 2024 23,804 93,087 65,057 43,779 225,727
Depreciation
As at 1 May 2023 23,804 50,363 50,709 31,161 156,037
Provided during the period - 13,121 2,869 2,523 18,513
Disposals - (22,882 ) - - (22,882 )
As at 30 April 2024 23,804 40,602 53,578 33,684 151,668
Net Book Value
As at 30 April 2024 - 52,485 11,479 10,095 74,059
As at 1 May 2023 - 34,554 14,348 10,533 59,435
5. Stocks
2024 2023
£ £
Finished goods 340,000 390,000
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 46,816 57,664
VAT 8,210 9,229
55,026 66,893
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 6,042 6,581
Trade creditors 192,947 238,512
Bank loans and overdrafts 10,644 10,644
Corporation tax 6,935 12,294
Other taxes and social security 814 1,689
Other creditors 10,196 10,095
Accruals and deferred income 3,000 3,000
Directors' loan accounts 1,193 1,193
231,771 284,008
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8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 36,494 20,070
Bank loans 12,280 21,865
48,774 41,935
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 6,042 6,581
Later than one year and not later than five years 36,494 20,070
42,536 26,651
42,536 26,651
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 1,074 1,074
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 4 4
12. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 2,000 4,000
13. Ultimate Controlling Party
The company's ultimate controlling party is the director by virtue of his ownership of 50% of the issued share capital in the company.
Page 5