Super Tech Health Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07976042

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		40,809		45,459

			40,809		45,459
CURRENT ASSETS
Stocks	5	535,283		243,015
Debtors	6	75,936		66,744
Cash at bank and in hand		2,919,417		3,050,983

		3,530,636		3,360,742
Creditors: Amounts Falling Due Within One Year	7	(1,010,040 )		(911,552 )

NET CURRENT ASSETS (LIABILITIES)			2,520,596		2,449,190

TOTAL ASSETS LESS CURRENT LIABILITIES			2,561,405		2,494,649

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(10,202 )		(11,365 )

NET ASSETS			2,551,203		2,483,284

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			2,551,103		2,483,184

SHAREHOLDERS' FUNDS			2,551,203		2,483,284

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Super Tech Health Ltd

Balance Sheet (continued)

As At 31 March 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Shahzad Sarwar

Director

11/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Super Tech Health Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07976042 . The registered office is 129 Shady Lane, Great Barr, Birmingham, B44 9ER.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	15% reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Super Tech Health Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.8. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 8)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2024	45,225	3,379	5,569	54,173
Additions	184	487	1,676	2,347

As at 31 March 2025	45,409	3,866	7,245	56,520

Depreciation
As at 1 April 2024	6,810	883	1,021	8,714
Provided during the period	5,781	439	777	6,997

As at 31 March 2025	12,591	1,322	1,798	15,711

Net Book Value
As at 31 March 2025	32,818	2,544	5,447	40,809

As at 1 April 2024	38,415	2,496	4,548	45,459

5. Stocks

	2025	2024
	£	£
Finished goods	535,283	243,015

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Super Tech Health Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	60,419	26,663
Other debtors	15,517	40,081

	75,936	66,744

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	147,670	104,615
Other taxes and social security	162,078	172,788
Other creditors	700,292	634,149

	1,010,040	911,552

8. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	10,202	11,365

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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