REGISTERED NUMBER: 02023458 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

SUPER RESTAURANTS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S K Lamba

SECRETARY:

REGISTERED OFFICE:

114-116 Goodmayes Road

Ilford

Essex

IG3 9UZ

REGISTERED NUMBER:

02023458 (England and Wales)

ACCOUNTANTS:

Ashfords Partnership LLP

114 - 116 Goodmayes Road

Ilford

Essex

IG3 9UZ

FIXED ASSETS

Intangible assets

4

23,999

31,999

Tangible assets

5

235,072

226,499

259,071

258,498

CURRENT ASSETS

Stocks

18,182

14,576

Debtors

6

456,938

457,758

Cash at bank and in hand

667,317

609,997

1,142,437

1,082,331

CREDITORS

Amounts falling due within one year

7

223,249

272,944

NET CURRENT ASSETS

919,188

809,387

TOTAL ASSETS LESS CURRENT LIABILITIES

1,178,259

1,067,885

PROVISIONS FOR LIABILITIES

36,618

43,730

NET ASSETS

1,141,641

1,024,155

CAPITAL AND RESERVES

Called up share capital

12,500

12,500

Capital redemption reserve

12,500

12,500

Retained earnings

1,116,641

999,155

SHAREHOLDERS' FUNDS

1,141,641

1,024,155

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2025 and were signed by:

S K Lamba - Director

1.	STATUTORY INFORMATION

SUPER RESTAURANTS LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

in accordance with the property

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business, is being amortised evenly over its estimated useful life.

Going concern

The accounts have been prepared on going concern basis which assumes that the company will continue to receive adequate financial assistance from Directors, Bankers and other creditors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 29 (2023 - 27 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

159,999

AMORTISATION

At 1 January 2024

128,000

Amortisation for year

8,000

At 31 December 2024

136,000

NET BOOK VALUE

At 31 December 2024

23,999

At 31 December 2023

31,999

5.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 January 2024

50,172

9,500

135,815

Additions

-

-

22,888

Disposals

-

-

-

At 31 December 2024

50,172

9,500

158,703

DEPRECIATION

At 1 January 2024

16,061

3,040

70,672

Charge for year

1,003

190

17,606

Eliminated on disposal

-

-

-

At 31 December 2024

17,064

3,230

88,278

NET BOOK VALUE

At 31 December 2024

33,108

6,270

70,425

At 31 December 2023

34,111

6,460

65,143

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

279,448

125,550

4,766

605,251

Additions

13,822

15,516

3,353

55,579

Disposals

-

(10,500

)

-

(10,500

)

At 31 December 2024

293,270

130,566

8,119

650,330

DEPRECIATION

At 1 January 2024

239,233

46,287

3,459

378,752

Charge for year

8,105

18,902

932

46,738

Eliminated on disposal

-

(10,232

)

-

(10,232

)

At 31 December 2024

247,338

54,957

4,391

415,258

NET BOOK VALUE

At 31 December 2024

45,932

75,609

3,728

235,072

At 31 December 2023

40,215

79,263

1,307

226,499

6.

DEBTORS

31.12.24

31.12.23

£

£

Amounts falling due within one year:

Trade debtors

26,231

13,013

Other debtors

15,707

19,745

41,938

32,758

Amounts falling due after more than one year:

Amounts owed by associates

415,000

425,000

Aggregate amounts

456,938

457,758

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

1,980

978

Trade creditors

64,862

69,053

Taxation and social security

129,858

165,855

Other creditors

26,549

37,058

223,249

272,944

Bank overdraft is secured by a charge on the companies leasehold premises.

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr S K Lamba by virtue of his ownership of 100% of the issued share capital in the company.