REGISTERED NUMBER: 09132061 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

SUPER IDEAS MARKETING LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

Mr A Lipman

Registered office:

10 Stadium Business Court

Millennium Way

Pride Park

Derby

Derbyshire

DE24 8HP

Registered number:

09132061 (England and Wales)

Accountants:

TC Group

10 Stadium Business Court

Millennium Way

Pride Park

Derby

Derbyshire

DE24 8HP

Fixed assets

Tangible assets

4

17,766

76,546

Current assets

Debtors

5

311,952

285,086

Cash at bank

239

30,281

312,191

315,367

Creditors

Amounts falling due within one year

6

(248,858

)

(197,465

)

Net current assets

63,333

117,902

Total assets less current liabilities

81,099

194,448

Creditors

Amounts falling due after more than one year

7

-

(42,904

)

Net assets

81,099

151,544

Capital and reserves

Called up share capital

9

100

100

Retained earnings

80,999

151,444

Shareholders' funds

81,099

151,544

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 24 September 2025 and were signed by:

Mr A Lipman - Director

1.	STATUTORY INFORMATION

Super Ideas Marketing 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.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

All fixed assets are initially recorded at cost and then subsequently less accumulated depreciation and any impairment losses.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

Cost

At 1 January 2024

6,019

41,620

112,259

159,898

Additions

-

5,622

-

5,622

Disposals

-

-

(112,259

)

(112,259

)

At 31 December 2024

6,019

47,242

-

53,261

Depreciation

At 1 January 2024

3,009

25,561

54,782

83,352

Charge for year

1,505

5,420

-

6,925

Eliminated on disposal

-

-

(54,782

)

(54,782

)

At 31 December 2024

4,514

30,981

-

35,495

Net book value

At 31 December 2024

1,505

16,261

-

17,766

At 31 December 2023

3,010

16,059

57,477

76,546

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

121,200

48,000

Other debtors

4,423

4,736

Directors' loan accounts

186,329

232,350

311,952

285,086

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Hire purchase contracts (see note 8)

-

21,452

Tax

74,034

41,066

Social security and other taxes

565

-

VAT

29,797

12,627

Accruals and deferred income

144,462

122,320

248,858

197,465

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Hire purchase contracts (see note 8)

-

42,904

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2024

2023

£

£

Net obligations repayable:

Within one year

-

21,452

Between one and five years

-

42,904

-

64,356

Non-cancellable

operating leases

2024

2023

£

£

Within one year

13,956

-

Between one and five years

38,379

-

52,335

-

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

Mr A Lipman

Balance outstanding at start of year

232,350

106,500

Amounts advanced

208,670

304,601

Amounts repaid

(254,692

)

(178,751

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

186,328

232,350

It is company policy to charge interest on all overdrawn loan accounts at HMRC official rate of interest. The amount owed at the year end in respect of the above loans was £4,423 (2023: £4,735) and is included in other debtors.