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Registration number: 05220316

Superego Cafe Limited
Annual Report and
Unaudited Financial Statements

30 September 2024

 

Superego Cafe Limited

Contents

Balance Sheet

1 to 2

Notes to the Financial Statements

3 to 8

 

Superego Cafe Limited

Balance Sheet
30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

5

16,342

21,448

Current assets

 

Debtors

6

51,537

80,460

Cash at bank and in hand

 

19,918

29,421

 

71,455

109,881

Creditors: Amounts falling due within one year

7

(17,781)

(18,311)

Net current assets

 

53,674

91,570

Total assets less current liabilities

 

70,016

113,018

Provisions for liabilities

(2,762)

(2,762)

Net assets

 

67,254

110,256

Capital and reserves

 

Called up share capital

100

100

Retained earnings

67,154

110,156

Shareholders' funds

 

67,254

110,256

 

Superego Cafe Limited

Balance Sheet
30 September 2024

For the financial year ending 30 September 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The Director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 26 June 2025
 

.........................................
Dr N K Gosall
Company secretary and director

Company Registration Number: 05220316

 

Superego Cafe Limited

Notes to the Financial Statements
Year Ended 30 September 2024

1

General information

The Company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
8 St Andrews Road
Brockhall Village
Blackburn
Lancashire
BB6 8BP

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Government grants

Government grants in respect of capital expenditure are credited to a deferred income account and are released to profit over the expected useful lives of the relevant assets by equal annual instalments. Grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

 

Superego Cafe Limited

Notes to the Financial Statements
Year Ended 30 September 2024

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office Equipment

25% Straight Line

Fixtures & Fittings

20% Straight Line

Computer Equipment

33% Straight Line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Website

25% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Company will not be able to collect all amounts due according to the original terms of the receivables.

 

Superego Cafe Limited

Notes to the Financial Statements
Year Ended 30 September 2024

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 2 (2023 - 2).

 

Superego Cafe Limited

Notes to the Financial Statements
Year Ended 30 September 2024

4

Intangible assets

Internally generated software development costs
 £

Total
£

Cost or valuation

At 1 October 2023

7,500

7,500

At 30 September 2024

7,500

7,500

Amortisation

At 1 October 2023

7,500

7,500

At 30 September 2024

7,500

7,500

Carrying amount

At 30 September 2024

-

-

 

Superego Cafe Limited

Notes to the Financial Statements
Year Ended 30 September 2024

5

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Total
£

Cost or valuation

At 1 October 2023

26,480

19,058

525

46,063

Additions

152

2,639

117

2,908

At 30 September 2024

26,632

21,697

642

48,971

Depreciation

At 1 October 2023

17,616

6,752

247

24,615

Charge for the year

2,438

5,424

152

8,014

At 30 September 2024

20,054

12,176

399

32,629

Carrying amount

At 30 September 2024

6,578

9,521

243

16,342

At 30 September 2023

8,864

12,306

278

21,448

6

Debtors

Current

2024
£

2023
£

Trade debtors

45,640

63,050

Prepayments

1,796

1,796

Other debtors

4,101

15,614

 

51,537

80,460

 

Superego Cafe Limited

Notes to the Financial Statements
Year Ended 30 September 2024

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

3,033

3,211

Taxation and social security

5,939

5,332

Accruals and deferred income

987

1,090

Other creditors

7,822

8,678

17,781

18,311

8

Related party transactions

Director's remuneration

The directors are remunerated by the company. The directors consider that their remuneration meets the criteria of being under normal market conditions.
The directors who are also shareholders receive dividends as part of this remuneration package.