Caseware UK (AP4) 2024.0.164 2024.0.164 2024-09-302024-09-30132023-10-01falseNo description of principal activity13truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09430508 2023-10-01 2024-09-30 09430508 2022-10-01 2023-09-30 09430508 2024-09-30 09430508 2023-09-30 09430508 c:Director2 2023-10-01 2024-09-30 09430508 d:Buildings d:ShortLeaseholdAssets 2023-10-01 2024-09-30 09430508 d:Buildings d:ShortLeaseholdAssets 2024-09-30 09430508 d:Buildings d:ShortLeaseholdAssets 2023-09-30 09430508 d:PlantMachinery 2023-10-01 2024-09-30 09430508 d:PlantMachinery 2024-09-30 09430508 d:PlantMachinery 2023-09-30 09430508 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 09430508 d:FurnitureFittings 2023-10-01 2024-09-30 09430508 d:FurnitureFittings 2024-09-30 09430508 d:FurnitureFittings 2023-09-30 09430508 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 09430508 d:OfficeEquipment 2023-10-01 2024-09-30 09430508 d:OfficeEquipment 2024-09-30 09430508 d:OfficeEquipment 2023-09-30 09430508 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 09430508 d:OwnedOrFreeholdAssets 2023-10-01 2024-09-30 09430508 d:CopyrightsPatentsTrademarksServiceOperatingRights 2024-09-30 09430508 d:CopyrightsPatentsTrademarksServiceOperatingRights 2023-09-30 09430508 d:OtherResidualIntangibleAssets 2023-10-01 2024-09-30 09430508 d:CurrentFinancialInstruments 2024-09-30 09430508 d:CurrentFinancialInstruments 2023-09-30 09430508 d:Non-currentFinancialInstruments 2024-09-30 09430508 d:Non-currentFinancialInstruments 2023-09-30 09430508 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 09430508 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 09430508 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 09430508 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 09430508 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 09430508 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 09430508 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 09430508 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 09430508 d:ShareCapital 2024-09-30 09430508 d:ShareCapital 2023-09-30 09430508 d:RetainedEarningsAccumulatedLosses 2024-09-30 09430508 d:RetainedEarningsAccumulatedLosses 2023-09-30 09430508 c:FRS102 2023-10-01 2024-09-30 09430508 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 09430508 c:FullAccounts 2023-10-01 2024-09-30 09430508 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 09430508 d:WithinOneYear 2024-09-30 09430508 d:WithinOneYear 2023-09-30 09430508 d:BetweenOneFiveYears 2024-09-30 09430508 d:BetweenOneFiveYears 2023-09-30 09430508 d:CopyrightsPatentsTrademarksServiceOperatingRights d:OwnedIntangibleAssets 2023-10-01 2024-09-30 09430508 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 09430508









SUPERSNAX 64582 LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
SUPERSNAX 64582 LIMITED
REGISTERED NUMBER: 09430508

BALANCE SHEET
AS AT 30 SEPTEMBER 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Intangible assets
 4 
1,586
1,880

Tangible assets
 5 
20,075
24,501

  
21,661
26,381

Current assets
  

Stocks
  
4,024
4,010

Debtors: amounts falling due within one year
 6 
108,464
189,837

Cash at bank and in hand
  
7,146
4,824

  
119,634
198,671

Creditors: amounts falling due within one year
 7 
(117,997)
(114,101)

Net current assets
  
 
 
1,637
 
 
84,570

Total assets less current liabilities
  
23,298
110,951

Creditors: amounts falling due after more than one year
 8 
(6,667)
(16,667)

Provisions for liabilities
  

Deferred tax
  
(2,939)
(4,720)

Net assets
  
13,692
89,564


Capital and reserves
  

Called up share capital 
  
110
110

Profit and loss account
  
13,582
89,454

  
13,692
89,564


Page 1

 
SUPERSNAX 64582 LIMITED
REGISTERED NUMBER: 09430508
    
BALANCE SHEET (CONTINUED)
AS AT 30 SEPTEMBER 2024

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 June 2025.




C S Bajaj
Director

The notes on pages 3 to 9 form part of these financial statements.

Page 2

 
SUPERSNAX 64582 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Supersnax 64582 Limited is a private limited company incorporated and domiciled in England.  Its registered office and principal place of business is situated at 37 Cornmarket, Derby DE1 2DG. 
The principal activity of the company is the operation of a Subway franchise.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

At the date of approving the financial statements, there still remains a degree of uncertainty about the  full economic impact of the cost of living pressures and the wider geopolitical environment. The directors continue to monitor the position closely, however they believe that the company will continue until at least June 2026 and therefore continue to adopt the going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the company has transferred the significant risks and rewards of ownership to the buyer;
the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.4

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Page 3

 
SUPERSNAX 64582 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.5

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

 
2.6

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 The estimated useful lives range as follows:

Other intangible fixed assets
-
15
years

Page 4

 
SUPERSNAX 64582 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Short-term leasehold property
-
Over the term of the lease
Plant and machinery
-
20% straight line basis
Fixtures and fittings
-
33% straight line basis
Office equipment
-
25% straight line basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 15 (2023 - 13). 

Page 5

 
SUPERSNAX 64582 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Intangible assets




Franchise Fee

£



Cost


At 1 October 2023
4,400



At 30 September 2024

4,400



Amortisation


At 1 October 2023
2,520


Charge for the year on owned assets
293



At 30 September 2024

2,813



Net book value



At 30 September 2024
1,587



At 30 September 2023
1,880



Page 6

 
SUPERSNAX 64582 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Tangible fixed assets





Short-term leasehold property
Plant and machinery
Fixtures and fittings
Office equipment
Total

£
£
£
£
£



Cost or valuation


At 1 October 2023
52,889
18,640
11,191
27,474
110,194



At 30 September 2024

52,889
18,640
11,191
27,474
110,194



Depreciation


At 1 October 2023
31,518
18,640
11,191
24,344
85,693


Charge for the year on owned assets
3,543
-
-
883
4,426



At 30 September 2024

35,061
18,640
11,191
25,227
90,119



Net book value



At 30 September 2024
17,828
-
-
2,247
20,075



At 30 September 2023
21,371
-
-
3,130
24,501

Page 7

 
SUPERSNAX 64582 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Debtors

2024
2023
£
£


Trade debtors
20,804
54,627

Other debtors
73,521
121,506

Prepayments and accrued income
14,139
13,704

108,464
189,837


Included in other debtors are loans to other companies incorporated in England that are owned and controlled by the directors of this company. £70,046 (2023 - £113,176) was outstanding at the balance sheet date.  These loans are interest free with no fixed repayment terms.


7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
47,705
75,321

Other taxation and social security
-
1,950

Other creditors
44,559
15,722

Accruals and deferred income
15,733
11,108

117,997
114,101


Included in other creditors are loans from other companies incorporated in England that are owned and controlled by the directors of this company.  £42,717 (2023 - £13,977) was outstanding at the balance sheet date.  These loans are interest free with no fixed repayment terms.


8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
6,667
16,667


Page 8

 
SUPERSNAX 64582 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000

Amounts falling due 1-2 years

Bank loans
6,667
10,000

Amounts falling due 2-5 years

Bank loans
-
6,667


16,667
26,667


Bank loans are secured by a legal mortgage over the property owned by the company.


10.


Pension commitments

The company operates a defined contribution pension scheme.  Total contributions paid by the company during the year were £1,423 (2023 - £669).  Contributions of £nil (2023 - £nil) were outstanding at the balance sheet date.


11.


Commitments under operating leases

At 30 September 2024 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
7,705
-

Later than 1 year and not later than 5 years
-
66,325

7,705
66,325

 
Page 9