Silverfin false true 31/07/2024 01/02/2023 31/07/2024 S Leask 06/08/2023 08/01/2020 W T Mcaneney 19/08/2020 A J McCartney 08/01/2020 A J Mccartney 29 April 2025 The principal activity of the Company during the financial year was dormant throughout the financial year. SC650912 2024-07-31 SC650912 bus:Director1 2024-07-31 SC650912 bus:Director2 2024-07-31 SC650912 bus:Director3 2024-07-31 SC650912 core:CurrentFinancialInstruments 2024-07-31 SC650912 core:CurrentFinancialInstruments 2023-01-31 SC650912 2023-01-31 SC650912 core:Non-currentFinancialInstruments 2024-07-31 SC650912 core:Non-currentFinancialInstruments 2023-01-31 SC650912 core:ShareCapital 2024-07-31 SC650912 core:ShareCapital 2023-01-31 SC650912 core:RetainedEarningsAccumulatedLosses 2024-07-31 SC650912 core:RetainedEarningsAccumulatedLosses 2023-01-31 SC650912 bus:OrdinaryShareClass1 2024-07-31 SC650912 2023-02-01 2024-07-31 SC650912 bus:FilletedAccounts 2023-02-01 2024-07-31 SC650912 bus:SmallEntities 2023-02-01 2024-07-31 SC650912 bus:AuditExemptWithAccountantsReport 2023-02-01 2024-07-31 SC650912 bus:PrivateLimitedCompanyLtd 2023-02-01 2024-07-31 SC650912 bus:Director1 2023-02-01 2024-07-31 SC650912 bus:Director2 2023-02-01 2024-07-31 SC650912 bus:Director3 2023-02-01 2024-07-31 SC650912 bus:Director4 2023-02-01 2024-07-31 SC650912 2022-02-01 2023-01-31 SC650912 core:Non-currentFinancialInstruments 2023-02-01 2024-07-31 SC650912 bus:OrdinaryShareClass1 2023-02-01 2024-07-31 SC650912 bus:OrdinaryShareClass1 2022-02-01 2023-01-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC650912 (Scotland)

SUPERLATIVE DINING COLLECTION LTD

UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL PERIOD FROM 01 FEBRUARY 2023 TO 31 JULY 2024
PAGES FOR FILING WITH THE REGISTRAR

SUPERLATIVE DINING COLLECTION LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 01 FEBRUARY 2023 TO 31 JULY 2024

Contents

SUPERLATIVE DINING COLLECTION LTD

BALANCE SHEET

AS AT 31 JULY 2024
SUPERLATIVE DINING COLLECTION LTD

BALANCE SHEET (continued)

AS AT 31 JULY 2024
Note 31.07.2024 31.01.2023
£ £
Current assets
Debtors 3 68,683 68,683
Cash at bank and in hand 1,021 1,021
69,704 69,704
Creditors: amounts falling due within one year 4 ( 31,094) ( 31,094)
Net current assets 38,610 38,610
Total assets less current liabilities 38,610 38,610
Creditors: amounts falling due after more than one year 5 ( 43,750) ( 43,750)
Net liabilities ( 5,140) ( 5,140)
Capital and reserves
Called-up share capital 6 100 100
Profit and loss account ( 5,240 ) ( 5,240 )
Total shareholders' deficit ( 5,140) ( 5,140)

Superlative Dining Collection Ltd (registered number: SC650912) did not trade during the current financial year and has made neither profit nor loss, nor any other comprehensive income. There have been no movements in shareholders’ funds during the current financial year and therefore no Statement of Changes of Equity has been included. For the financial period ending 31 July 2024 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Directors' responsibilities:

The financial statements of Superlative Dining Collection Ltd (registered number: SC650912) were approved and authorised for issue by the Board of Directors on 29 April 2025. They were signed on its behalf by:

A J Mccartney
Director
SUPERLATIVE DINING COLLECTION LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 01 FEBRUARY 2023 TO 31 JULY 2024
SUPERLATIVE DINING COLLECTION LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 01 FEBRUARY 2023 TO 31 JULY 2024
1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Superlative Dining Collection Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is 227 West George Street, Glasgow, G2 2ND, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The current period covers 18 months from 1 February 2023 to 31 July 2024, the comparison period covers 12 months from 1 February 2022 to 31 January 2023.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

2. Employees

Period from
01.02.2023 to
31.07.2024
Year ended
31.01.2023
Number Number
Monthly average number of persons employed by the Company during the period, including directors 2 2

3. Debtors

31.07.2024 31.01.2023
£ £
Amounts owed by Group undertakings 68,583 68,583
Other debtors 100 100
68,683 68,683

4. Creditors: amounts falling due within one year

31.07.2024 31.01.2023
£ £
Bank loans 6,250 6,250
Other creditors 24,844 24,844
31,094 31,094

5. Creditors: amounts falling due after more than one year

31.07.2024 31.01.2023
£ £
Bank loans 43,750 43,750

There are no amounts included above in respect of which any security has been given by the small entity.

6. Called-up share capital

31.07.2024 31.01.2023
£ £
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each 100 100

7. Related party transactions

Transactions with the entity's directors

31.07.2024 31.01.2023
£ £
Amounts due from key management persononell 100 100
Amounts due from related parties 68,583 68,583

These loans are interest free and have no fixed repayment terms.