Superb Jet Ltd 14758514 false 2024-04-01 2025-03-31 2025-03-31 The principal activity of the company is Non-scheduled passenger air transport Digita Accounts Production Advanced 6.30.9574.0 true true 14758514 2024-04-01 2025-03-31 14758514 2025-03-31 14758514 bus:OrdinaryShareClass1 2025-03-31 14758514 core:CurrentFinancialInstruments 2025-03-31 14758514 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 14758514 bus:SmallEntities 2024-04-01 2025-03-31 14758514 bus:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 14758514 bus:FilletedAccounts 2024-04-01 2025-03-31 14758514 bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 14758514 bus:RegisteredOffice 2024-04-01 2025-03-31 14758514 bus:Director1 2024-04-01 2025-03-31 14758514 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 14758514 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14758514 countries:UnitedKingdom 2024-04-01 2025-03-31 14758514 2023-03-25 2024-03-31 14758514 2024-03-31 14758514 bus:OrdinaryShareClass1 2024-03-31 14758514 core:CurrentFinancialInstruments 2024-03-31 14758514 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 14758514 bus:OrdinaryShareClass1 2023-03-25 2024-03-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: 14758514

Superb Jet Ltd
trading as Superb Jet
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Superb Jet Ltd
trading as Superb Jet

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 5

Superb Jet Ltd
trading as Superb Jet

Company Information

Director | Mr Kostiantyn Motovilin

Registered office | 11 Approach Road Raynes Park London SW20 8BA

Accountants | RS Business Consulting Ltd 11 Approach Road Raynes Park London SW20 8BA

Superb Jet Ltd
trading as Superb Jet

(Registration number: 14758514)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 305 | -
Cash at bank and in hand |  | 27,411 | 40,567
|  | 27,716 | 40,567
Creditors: Amounts falling due within one year | 5 | (23,403) | (37,992)
Net assets |  | 4,313 | 2,575
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Retained earnings |  | 4,213 | 2,475
Shareholders' funds |  | 4,313 | 2,575

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.

Director's 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 director acknowledges his 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 November 2025

......................................... Mr Kostiantyn Motovilin Director

Superb Jet Ltd
trading as Superb Jet

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 United Kingdom.

The address of its registered office is:
11 Approach Road
Raynes Park
London
SW20 8BA
UK

These financial statements were authorised for issue by the director on 7 November 2025.

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.

Going concern

The financial statements have been prepared on a going concern basis.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current 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.

Superb Jet Ltd
trading as Superb Jet

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

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

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 the director) during the year, was 2 (2024 - 2).

Superb Jet Ltd
trading as Superb Jet

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

4 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 305 | -
| 305 | -

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Trade creditors | 49 | -
Taxation and social security | 9,930 | 7,148
Accruals and deferred income | 800 | 800
Other creditors | 12,624 | 30,044
| 23,403 | 37,992

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

7 | Dividends

Final dividends paid

|  | 2025 £ |  | 2024 £
Final dividend of £400.00 (2024 - £280.00) per each Ordinary shares |  | 40,000 |  | 28,000