SS UK GROUP LTD


Director	VEGA, Mauricio


Registered Address	C/O Eaccounts Ground Floor Cardigan House
	Castle Court
	Swansea
	SA7 9LA


Registered Number	14949868 (England and Wales)

Statement of Financial Position
10 December 2025

	Notes	10 Dec 2025		30 Jun 2024
		£	£	£	£
Fixed assets
Tangible assets	3		-		1,152
			-		1,152
Current assets
Stocks	4	-		4,890
Debtors		-		597
Cash at bank and on hand		-		1,226
		-		6,713
Creditors amounts falling due within one year	5	(6,164)		(8,930)
Net current assets (liabilities)			(6,164)		(2,217)
Total assets less current liabilities			(6,164)		(1,065)
Net assets			(6,164)		(1,065)
Capital and reserves
Called up share capital			1		1
Profit and loss account			(6,165)		(1,066)
Shareholders' funds			(6,164)		(1,065)

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 30 March 2026, and are signed on its behalf by:

VEGA, Mauricio
Director
Registered Company No. 14949868

SS UK GROUP LTD

Notes to the Financial Statements
for the period ended 10 December 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	The company ceased trading on 10 December 2025. The director does not intend to recommence trading and, accordingly, the financial statements have not been prepared on a going concern basis. As at the date of cessation, the company’s remaining assets and liabilities were transferred to the director’s loan account. The balance outstanding to the director at the period end is included within creditors falling due within one year. The director considers that no further liabilities will arise and that all known obligations have been identified.

Going concern

The company ceased trading on 10 December 2025. The director does not intend to recommence trading and, accordingly, the financial statements have not been prepared on a going concern basis.

As at the date of cessation, the company’s remaining assets and liabilities were transferred to the director’s loan account. The balance outstanding to the director at the period end is included within creditors falling due within one year.

The director considers that no further liabilities will arise and that all known obligations have been identified.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	3

	Stocks and work in progress
	Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

Stocks and work in progress

Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 July 24	1,803	1,803
Disposals	(1,803)	(1,803)
Depreciation and impairment
At 01 July 24	651	651
Charge for year	851	851
On disposals	(1,502)	(1,502)
Net book value
At 10 December 25	-	-
At 30 June 24	1,152	1,152

4.	Stocks

	2025	2024
	£	£
Finished goods	-	4,890
Total	-	4,890

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Other creditors	6,164	8,210
Accrued liabilities and deferred income	-	720
Total	6,164	8,930

6.	Related party transactions
	During the period, on cessation of trade, the company’s remaining assets and liabilities were transferred to the director’s loan account. At 10 December 2025, the balance owed to the director was £6,166 (2024: £2,326). No interest has been charged on the balance and no formal repayment terms have been agreed.

7.	Change in reporting period and impact on comparability
	The current period covers the period from 1 July 2024 to 10 December 2025 and is therefore not directly comparable with the prior period ended 30 June 2024.