SUCK UK Limited - Filleted accounts

Registered number

04718480

SUCK UK Limited

Filleted Accounts for the year ended

31 March 2025

SUCK UK Limited
Registered number:		04718480
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		12,819			14,188

Current assets
Stocks		430,600			1,262,699
Debtors	4	2,928,214			2,579,110
Cash at bank and in hand		1,122,450			1,113,818
		4,481,264			4,955,627

Creditors: amounts falling due within one year	5	(1,022,301)			(1,097,318)

Net current assets			3,458,963			3,858,309

Total assets less current liabilities			3,471,782			3,872,497


Provisions for liabilities			(1,211)			(1,211)


Net assets			3,470,571			3,871,286

Capital and reserves
Called up share capital			100			100
Profit and loss account			3,470,471			3,871,186

Shareholders' funds			3,470,571			3,871,286

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




S Hurt
Director
Approved by the board on 5 November 2025

SUCK UK Limited
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.

2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		21		29

3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2024				175,131
	Additions				7,635
	At 31 March 2025				182,766

	Depreciation
	At 1 April 2024				160,943
	Charge for the year				9,004
	At 31 March 2025				169,947

	Net book value
	At 31 March 2025				12,819
	At 31 March 2024				14,188


4	Debtors		2025		2024
£				£

	Trade debtors		1,118,607		914,232
	Amounts owed by related companies		1,773,548		1,598,975
	Other debtors		36,059		65,903
			2,928,214		2,579,110


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		452,765		446,019
	Directors loan account		22,654		-
	Dividends payable		403,000		285,500
	Taxation and social security costs		124,787		203,334
	Other creditors		19,095		162,465
			1,022,301		1,097,318


6	Transactions with the director

	As at 31 March 2025, the company owed £22,654 to S Hurt. this is included in creditors. There is no interest payable on this loan and with no set repayment date. As at 31 March 2025 J Biddulph owed the company £1,256 (2024 - £1,256) and S Hurt owed the company £Nil (2024 - £500). This is on an interest free basis and with no set repayment date.


7	Related party transactions

	As at 31 March 2025 the company was owed £11,971 (2023: £11,971) by SUCK France and £1,761,577 (2024: £1,587,004) by SUCK Properties Ltd, companies in which the directors, S Hurt and J Biddulph have a controlling interest in. There is no set repayment date. These loans have been made on an interest free basis.


8	Controlling party

	There is no ultimate controlling party. The directors J Biddulph and S Hurt hold 40% each of the issued share capital.


9	Other information

	SUCK UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Camden Park Studios
	Camden Park Road
	London
	NW1 9AY