REGISTERED NUMBER: 13868936 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st January 2025

for

SUPER BLESSINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs Rizwana Amjad

Mr Amjad Ali Syed

REGISTERED OFFICE:

Office Lg06,

1 Quality Court,

Chancery Lane,

London

WC2A 1HR

REGISTERED NUMBER:

13868936 (England and Wales)

ACCOUNTANTS:

Silver Arc

Chartered Certified Accountants

1 Quality Court

Chancery Lane

London

WC2A 1HR

FIXED ASSETS

Intangible assets

4

445,931

501,672

Tangible assets

5

4,150

5,534

450,081

507,206

CURRENT ASSETS

Stocks

19,586

25,055

Debtors

6

68,716

23,726

Prepayments and accrued income

46,020

34,993

Cash at bank and in hand

51,862

94,626

186,184

178,400

CREDITORS

Amounts falling due within one year

7

(321,710

)

(387,971

)

NET CURRENT LIABILITIES

(135,526

)

(209,571

)

TOTAL ASSETS LESS CURRENT LIABILITIES

314,555

297,635

CREDITORS

Amounts falling due after more than one year

8

(418,513

)

(385,594

)

NET LIABILITIES

(103,958

)

(87,959

)

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

(104,058

)

(88,059

)

SHAREHOLDERS' FUNDS

(103,958

)

(87,959

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13th January 2026 and were signed on its behalf by:

Mr Amjad Ali Syed - Director

Mrs Rizwana Amjad - Director

1.	STATUTORY INFORMATION

Super Blessings Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using either a straight line or reducing balance method, as indicated below.

Depreciation is provided on the following basis:

Plant & Machinery - 20% Straight Line

Computer Equipment - 20% Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st February 2024

and 31st January 2025

557,413

AMORTISATION

At 1st February 2024

55,741

Charge for year

55,741

At 31st January 2025

111,482

NET BOOK VALUE

At 31st January 2025

445,931

At 31st January 2024

501,672

5.	TANGIBLE FIXED ASSETS

Plant and

machiner

etc

£

COST

At 1st February 2024

and 31st January 2025

6,918

DEPRECIATION

At 1st February 2024

1,384

Charge for year

1,384

At 31st January 2025

2,768

NET BOOK VALUE

At 31st January 2025

4,150

At 31st January 2024

5,534

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/25

31/1/24

£

£

Amounts owed by associates

40,806

-

Other debtors

27,910

23,726

68,716

23,726

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/25

31/1/24

£

£

Trade creditors

55,393

82,195

Amounts owed to associates

35,869

44,104

Taxation and social security

1,429

2,357

Other creditors

229,019

259,315

321,710

387,971

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/1/25

31/1/24

£

£

Bank loans

418,513

385,594

9.	SECURED DEBTS

The following secured debts are included within creditors:

31/1/25

31/1/24

£

£

Bank loans

418,513

385,594

Super Blessings Ltd entered into a secured loan agreement with Barclays Security Trustee Limited. The loan is repayable in accordance with the agreed terms and is secured against the business and personal guarantee.

10.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31/1/25

31/1/24

value:

£

£

100

Share capital 1

1

100

100

11.

RESERVES

Retained

earnings

£

At 1st February 2024

(88,059

)

Deficit for the year

(15,999

)

At 31st January 2025

(104,058

)