Registered number
09780170
Super Brain Heroes Limited
Unaudited Filleted Accounts
30 September 2024
Super Brain Heroes Limited
Registered number: 09780170
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 136,638 88,021
Tangible assets 4 2,444 2,129
Investments 5 100 -
139,182 90,150
Current assets
Debtors 6 17,043 59,208
Cash at bank and in hand 192,199 37,716
209,242 96,924
Creditors: amounts falling due within one year 7 (6,254) (12,194)
Net current assets 202,988 84,730
Total assets less current liabilities 342,170 174,880
Creditors: amounts falling due after more than one year 8 (79,228) (183,397)
Net assets/(liabilities) 262,942 (8,517)
Capital and reserves
Called up share capital 150 140
Share premium 859,963 339,963
Profit and loss account (597,171) (348,620)
Shareholders' funds 262,942 (8,517)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr P. Richmond
Director
Approved by the board on 25 June 2025
Super Brain Heroes Limited
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Intangible fixed assets £
Development costs:
Cost
At 1 October 2023 101,392
Additions 48,617
At 30 September 2024 150,009
Amortisation
At 1 October 2023 13,371
At 30 September 2024 13,371
Net book value
At 30 September 2024 136,638
At 30 September 2023 88,021
Development costs are being written off in equal annual instalments over its estimated economic life of 10 years.
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2023 13,508
Additions 1,130
At 30 September 2024 14,638
Depreciation
At 1 October 2023 11,379
Charge for the year 815
At 30 September 2024 12,194
Net book value
At 30 September 2024 2,444
At 30 September 2023 2,129
5 Investments
Investments in
subsidiary
undertakings
£
Cost
Additions 100
At 30 September 2024 100
6 Debtors 2024 2023
£ £
Other debtors 17,043 59,208
7 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 3,439 3,439
Taxation and social security costs 2,815 -
Other creditors - 8,755
6,254 12,194
8 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 5,002 -
Amounts owed to group undertakings and undertakings in which the company has a participating interest 100 -
Other creditors 74,126 183,397
79,228 183,397
9 Other information
Super Brain Heroes Limited is a private company limited by shares and incorporated in England. Its registered office is:
20-22 Wenlock Road
London
N1 7GU
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