REGISTERED NUMBER: SC650912 (Scotland)

SUPERLATIVE DINING COLLECTION LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A J McCartney

W T McAneney

REGISTERED OFFICE:

227 West George Street

Glasgow

G2 2ND

REGISTERED NUMBER:

SC650912 (Scotland)

CURRENT ASSETS

Stocks

65,363

-

Debtors

4

366,474

68,683

Cash at bank

15,477

1,021

447,314

69,704

CREDITORS

Amounts falling due within one year

5

416,409

31,094

NET CURRENT ASSETS

30,905

38,610

TOTAL ASSETS LESS CURRENT LIABILITIES

30,905

38,610

CREDITORS

Amounts falling due after more than one year

6

36,394

43,750

NET LIABILITIES

(5,489

)

(5,140

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(5,589

)

(5,240

)

(5,489

)

(5,140

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

A J McCartney - Director

1.	STATUTORY INFORMATION

Superlative Dining Collection Ltd is a private company, limited by shares , registered in Scotland. 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 represents sales of goods and services provided in the year, excluding value added tax.

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 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 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.

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.

Financial instruments

Basic financial instruments, including trade and other payables, bank loans and other loans that are classified as debt, are initially recognised at transaction price and are subsequently carried at amortised cost, using the effective interest rate method.

Going concern

The director has prepared the accounts on a going concern basis despite there being net liabilities at the balance sheet date as the company has continued to trade and meet all of its liabilities as they fall due since the year end.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 25 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

11,791

-

Other debtors

354,683

68,683

366,474

68,683

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

5,400

6,250

Trade creditors

164,820

-

Taxation and social security

84,978

-

Other creditors

161,211

24,844

416,409

31,094

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

36,394

43,750

7.	RELATED PARTY DISCLOSURES

At 31 July 2025 one of the company director's had provided the company with an interest free loan of £30,000 (2024, £0) which is included in other creditors. There are no fixed repayment terms for this loan.