Registration number: 03587534

Super-Rod (Stoke-On-Trent) Ltd

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Super-Rod (Stoke-On-Trent) Ltd

(Registration number: 03587534)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	522,228	596,289
Current assets
Stocks	5	1,250	1,500
Debtors	6	175,141	158,092
Cash at bank and in hand		453,352	381,766
		629,743	541,358
Creditors: Amounts falling due within one year	7	(481,658)	(372,710)
Net current assets		148,085	168,648
Total assets less current liabilities		670,313	764,937
Creditors: Amounts falling due after more than one year	7	(56,358)	(129,977)
Provisions for liabilities		(130,187)	(148,031)
Net assets		483,768	486,929
Capital and reserves
Called up share capital		104	104
Retained earnings		483,664	486,825
Shareholders' funds		483,768	486,929

Super-Rod (Stoke-On-Trent) Ltd

(Registration number: 03587534)
Balance Sheet as at 31 March 2025

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 9 October 2025 and signed on its behalf by:
 

......................................... Mrs C V Corbett Director

Super-Rod (Stoke-On-Trent) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
4 Furlong Lane
Burslem
Stoke-On-Trent
Staffordshire
ST6 3LE
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Super-Rod (Stoke-On-Trent) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tax

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

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Long leasehold	10% on cost
Improvements to property	15% on reducing balance
Plant and machinery	15% on reducing balance
Fixtures and fittings	25% on reducing balance
Motor vehicles	20% on reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

Super-Rod (Stoke-On-Trent) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 20 (2024 - 17).

Super-Rod (Stoke-On-Trent) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4	Tangible assets

	Improvements to property £	Long leasehold £	Fixtures and fittings £	Motor vehicles  £
Cost or valuation
At 1 April 2024	15,000	3,782	14,801	129,255
Additions	-	-	749	20,390
At 31 March 2025	15,000	3,782	15,550	149,645
Depreciation
At 1 April 2024	10,192	3,782	10,532	94,653
Charge for the year	721	-	1,200	10,388
At 31 March 2025	10,913	3,782	11,732	105,041
Carrying amount
At 31 March 2025	4,087	-	3,818	44,604
At 31 March 2024	4,808	-	4,269	34,602

	Plant and Machinery £	Total £
Cost or valuation
At 1 April 2024	1,466,716	1,629,554
Additions	-	21,139
At 31 March 2025	1,466,716	1,650,693
Depreciation
At 1 April 2024	914,106	1,033,265
Charge for the year	82,891	95,200
At 31 March 2025	996,997	1,128,465
Carrying amount
At 31 March 2025	469,719	522,228
At 31 March 2024	552,610	596,289

5

Stocks

	2025 £	2024 £
Other inventories	1,250	1,500

Super-Rod (Stoke-On-Trent) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6

Debtors

Current	2025 £	2024 £
Trade debtors	5,227	115,738
Prepayments and accrued income	169,914	41,554
Other debtors	-	800
	175,141	158,092

7

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Loans and borrowings	73,757	73,947
Trade creditors	181,665	125,480
Taxation and social security	215,888	155,375
Accruals	9,557	11,398
Other creditors	791	6,510
	481,658	372,710

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Loans and borrowings	56,358	129,977