Supreme Surface Treatment Engineering Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 06056768

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		252,237		292,387

			252,237		292,387
CURRENT ASSETS
Stocks	6	8,933		12,785
Debtors	7	134,988		190,080
Cash at bank and in hand		60,129		126,629

		204,050		329,494
Creditors: Amounts Falling Due Within One Year	8	(155,352 )		(202,771 )

NET CURRENT ASSETS (LIABILITIES)			48,698		126,723

TOTAL ASSETS LESS CURRENT LIABILITIES			300,935		419,110

Creditors: Amounts Falling Due After More Than One Year	9		(49,181 )		(127,626 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(24,882 )		(26,039 )

NET ASSETS			226,872		265,445

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			226,772		265,345

SHAREHOLDERS' FUNDS			226,872		265,445

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Supreme Surface Treatment Engineering 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 M Jackson

Director

28 October 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Supreme Surface Treatment Engineering Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06056768 . The registered office is Little Burton West, Burton Upon Trent, Staffordshire, DE14 1PP.

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:

Freehold	2% straight line
Plant & Machinery	10% straight line
Motor Vehicles	25% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. 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.

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Supreme Surface Treatment Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

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. 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. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

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.

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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 16 (2024: 17)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2024	20,000

As at 31 March 2025	20,000

Amortisation
As at 1 April 2024	20,000

As at 31 March 2025	20,000

Net Book Value
As at 31 March 2025	-

As at 1 April 2024	-

Goodwill, being the amount paid in connection with the acquisition of a business in 2007 has been written off in equal annual instalments over its estimated economic life of 5 years.

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Total
	£	£	£	£
Cost
As at 1 April 2024	181,297	426,629	19,092	627,018

As at 31 March 2025	181,297	426,629	19,092	627,018

Depreciation
As at 1 April 2024	25,962	295,901	12,768	334,631
Provided during the period	2,626	35,308	2,216	40,150

As at 31 March 2025	28,588	331,209	14,984	374,781

...CONTINUED

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Supreme Surface Treatment Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025	152,709	95,420	4,108	252,237

As at 1 April 2024	155,335	130,728	6,324	292,387

6. Stocks

	2025	2024
	£	£
Stock	8,933	12,785

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	134,495	189,492
Prepayments and accrued income	493	588

	134,988	190,080

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	10,573	16,882
Trade creditors	46,597	76,322
Bank loans and overdrafts	49,002	49,037
Corporation tax	11,281	7,269
Other taxes and social security	29,434	32,718
Other creditors	3,564	4,000
Accruals and deferred income	4,850	3,606
Director's loan account	51	12,937

	155,352	202,771

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	2,904	13,417
Bank loans	46,277	113,396
Capital grants	-	813

	49,181	127,626

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	10,573	16,882
Later than one year and not later than five years	2,904	13,417

	13,477	30,299

	13,477	30,299

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Supreme Surface Treatment Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

11. Share Capital

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

12. Related Party Transactions

At the balance sheet date an amount of £51 (2024: £12,937) was due to Mr M Jackson, the director. The amount is unsecured and has no fixed repayment date.

13. Ultimate Controlling Party

The company was controlled throughout the year by it's director, M Jackson, by virtue of the fact that he controls all of the company's ordinary issued share capital.

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