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COMPANY REGISTRATION NUMBER: 07509072

Supper Entertainment Limited

Filleted Unaudited Abridged Financial Statements

31 December 2024

Supper Entertainment Limited

Abridged Statement of Financial Position

31 December 2024

| 2024 | 2023
Note | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 15,684 | 20,911

Current assets

Stocks | – |  | 13,770
Debtors | 696,294 |  | 700,384
Cash at bank and in hand | 3,366 |  | 50,482
| --------- |  | ---------
| 699,660 |  | 764,636

Creditors: amounts falling due within one year | 172,354 |  | 131,323
| --------- |  | ---------
Net current assets |  | 527,306 | 633,313
|  | --------- | ---------
Total assets less current liabilities |  | 542,990 | 654,224
|  | --------- | ---------
Net assets |  | 542,990 | 654,224
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 1 | 1
Profit and loss account |  | 542,989 | 654,223
|  | --------- | ---------
Shareholders funds |  | 542,990 | 654,224
|  | --------- | ---------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 December 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 abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of financial position for the year ending 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

Supper Entertainment Limited

Abridged Statement of Financial Position (continued)

31 December 2024
These abridged financial statements were approved by the board of directors and authorised for issue on 22 August 2025 , and are signed on behalf of the board by:

S Khan |
Director |

Company registration number: 07509072

Supper Entertainment Limited

Notes to the Abridged Financial Statements

Year ended 31 December 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 7 Redbridge Lane Easr, Ilford, IG4 5ET.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The abridged financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue is recognised at the time of sale of bar, food and other items.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Development cost | - | Over 5 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Short leasehold property | - | Over the term of the lease
| Fixtures & fittings | - | 25% reducing balance
| Equipment | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2023: 8 ).
5. Intangible assets

| £
Cost |
At 1 January 2024 and 31 December 2024 | 8,770
| -------
Amortisation |
At 1 January 2024 and 31 December 2024 | 8,770
| -------
Carrying amount |
At 31 December 2024 | –
| -------
At 31 December 2023 | –
| -------

6. Tangible assets

| £
Cost |
At 1 January 2024 and 31 December 2024 | 399,496
| ---------
Depreciation |
At 1 January 2024 | 378,585
Charge for the year | 5,227
| ---------
At 31 December 2024 | 383,812
| ---------
Carrying amount |
At 31 December 2024 | 15,684
| ---------
At 31 December 2023 | 20,911
| ---------

7. Related party transactions
Debtors falling due within one year include £598,255 (2023 - £598,892) due from associated companies where Mr S Khan is a shareholder and director.