8 false false false false false false false false false false true false false true true true true No description of principal activity 2024-10-01 Sage Accounts Production Advanced 2024 - FRS102_2024 95,000 94,999 1 1 xbrli:pure xbrli:shares iso4217:GBP 02081143 2024-10-01 2025-09-30 02081143 2025-09-30 02081143 2024-09-30 02081143 2023-10-01 2024-09-30 02081143 2024-09-30 02081143 2023-09-30 02081143 core:LandBuildings core:LongLeaseholdAssets 2024-10-01 2025-09-30 02081143 core:FurnitureFittings 2024-10-01 2025-09-30 02081143 core:MotorVehicles 2024-10-01 2025-09-30 02081143 core:NetGoodwill 2024-10-01 2025-09-30 02081143 bus:Director1 2024-10-01 2025-09-30 02081143 core:NetGoodwill 2025-09-30 02081143 core:LandBuildings 2024-09-30 02081143 core:FurnitureFittings 2024-09-30 02081143 core:MotorVehicles 2024-09-30 02081143 core:LandBuildings 2025-09-30 02081143 core:FurnitureFittings 2025-09-30 02081143 core:MotorVehicles 2025-09-30 02081143 core:WithinOneYear 2025-09-30 02081143 core:WithinOneYear 2024-09-30 02081143 core:ShareCapital 2025-09-30 02081143 core:ShareCapital 2024-09-30 02081143 core:RetainedEarningsAccumulatedLosses 2025-09-30 02081143 core:RetainedEarningsAccumulatedLosses 2024-09-30 02081143 core:NetGoodwill 2024-09-30 02081143 core:LandBuildings 2024-09-30 02081143 core:FurnitureFittings 2024-09-30 02081143 core:MotorVehicles 2024-09-30 02081143 bus:Director1 2024-09-30 02081143 bus:Director1 2025-09-30 02081143 bus:Director1 2023-09-30 02081143 bus:Director1 2024-09-30 02081143 bus:Director1 2023-10-01 2024-09-30 02081143 bus:SmallEntities 2024-10-01 2025-09-30 02081143 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 02081143 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 02081143 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 02081143 bus:FullAccounts 2024-10-01 2025-09-30 02081143 core:ComputerEquipment 2024-10-01 2025-09-30 02081143 core:ComputerEquipment 2024-09-30 02081143 core:ComputerEquipment 2025-09-30
COMPANY REGISTRATION NUMBER: 02081143

Superfirm Limited

Filleted Unaudited Financial Statements

30 September 2025

Superfirm Limited

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Intangible assets | 5 |  | 1 | 1
Tangible assets | 6 |  | 89,977 | 23,675
|  | -------- | --------
|  | 89,978 | 23,676

Current assets

Stocks | 49,504 |  | 45,766
Debtors | 7 | 22,575 |  | 20,317
Cash at bank and in hand | 1,061,197 |  | 1,173,080
| ------------ |  | ------------
| 1,133,276 |  | 1,239,163

Creditors: amounts falling due within one year | 8 | 180,891 |  | 208,230
| ------------ |  | ------------
Net current assets |  | 952,385 | 1,030,933
|  | ------------ | ------------
Total assets less current liabilities |  | 1,042,363 | 1,054,609

Provisions

Taxation including deferred tax |  | 2,546 | 1,643
|  | ------------ | ------------
Net assets |  | 1,039,817 | 1,052,966
|  | ------------ | ------------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 1,039,717 | 1,052,866
|  | ------------ | ------------
Shareholder funds |  | 1,039,817 | 1,052,966
|  | ------------ | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 September 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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Superfirm Limited

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 10 April 2026 , and are signed on behalf of the board by:

Mrs P Selvakumar |
Director |

Company registration number: 02081143

Superfirm Limited

Notes to the Financial Statements

Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 31A Brandville Gardens, Barkingside, Ilford, Essex, IG6 1JG.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | fully amortised over its estimated useful economic life of 10 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Short leasehold property | - | 10% straight line
| Fixtures, fittings & equipment | - | 25% reducing balance
| Motor vehicle | - | 20% reducing balance
| Computer equipment | - | 25% reducing balance

Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 8 (2024: 7 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 October 2024 and 30 September 2025 | 95,000
| --------
Amortisation |
At 1 October 2024 and 30 September 2025 | 94,999
| --------
Carrying amount |
At 30 September 2025 | 1
| --------
At 30 September 2024 | 1
| --------

6. Tangible assets

| Short leasehold property | Fixtures, fittings and equipment | Motor vehicles | Computer equipment | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 October 2024 | 35,147 | 134,849 | 33,779 | 4,234 | 208,009
Additions | – | 12,971 | 77,015 | 250 | 90,236
| -------- | --------- | --------- | ------- | ---------
At 30 September 2025 | 35,147 | 147,820 | 110,794 | 4,484 | 298,245
| -------- | --------- | --------- | ------- | ---------
Depreciation |  |  |  |  |
At 1 October 2024 | 35,146 | 125,767 | 19,943 | 3,478 | 184,334
Charge for the year | – | 5,513 | 18,170 | 251 | 23,934
| -------- | --------- | --------- | ------- | ---------
At 30 September 2025 | 35,146 | 131,280 | 38,113 | 3,729 | 208,268
| -------- | --------- | --------- | ------- | ---------
Carrying amount |  |  |  |  |
At 30 September 2025 | 1 | 16,540 | 72,681 | 755 | 89,977
| -------- | --------- | --------- | ------- | ---------
At 30 September 2024 | 1 | 9,082 | 13,836 | 756 | 23,675
| -------- | --------- | --------- | ------- | ---------

7. Debtors

| 2025 | 2024
| £ | £
Other debtors | 22,575 | 20,317
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 12,997 | 10,962
Corporation tax | 6,348 | 21,460
Social security and other taxes | 6,209 | 8,197
Other creditors | 155,337 | 167,611
| --------- | ---------
| 180,891 | 208,230
| --------- | ---------

9. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 62,500 | 62,500
| -------- | --------

10. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Amounts repaid | Balance outstanding
|  | £ | £ | £
| Mrs P Selvakumar | ( 48,888) | 1,000 | ( 47,888)
|  | -------- | ------- | --------

| 2024
|  | Balance brought forward | Amounts repaid | Balance outstanding
|  | £ | £ | £
| Mrs P Selvakumar | ( 51,822) | 2,934 | ( 48,888)
|  | -------- | ------- | --------