REGISTERED NUMBER: 02142251 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

SUPRA ENTERPRISES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr S M Ruparelia

Mrs R S Ruparelia

REGISTERED OFFICE:

Unit 2

Charnwood Edge Business Park

Syston Road

Leicester

LE7 4UZ

REGISTERED NUMBER:

02142251 (England and Wales)

ACCOUNTANTS:

Magma Audit LLP

Unit 2 Charnwood Edge Business Park

Syston Road, Leicester

LE7 4UZ

Magma Audit LLP is part

Of the Dains Group

FIXED ASSETS

Tangible assets

4

66,945

4,611

CURRENT ASSETS

Stocks

213,204

171,324

Debtors

5

1,203,578

533,937

Cash at bank

5,023,834

5,468,989

6,440,616

6,174,250

CREDITORS

Amounts falling due within one year

6

(481,198

)

(222,301

)

NET CURRENT ASSETS

5,959,418

5,951,949

TOTAL ASSETS LESS CURRENT LIABILITIES

6,026,363

5,956,560

PROVISIONS FOR LIABILITIES

(2,379

)

(1,150

)

NET ASSETS

6,023,984

5,955,410

CAPITAL AND RESERVES

Called up share capital

1,030

1,030

Retained earnings

6,022,954

5,954,380

6,023,984

5,955,410

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

Mr S M Ruparelia - Director

1.	STATUTORY INFORMATION

Supra Enterprises Limited 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.

The presentation currency of the financial statements is pound sterling (£) and figures are rounded to the nearest £1.

Turnover

Turnover is derived from the wholesale and retail pharmaceutical chemists and related trades, is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Rendering of goods

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed ot the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Leasehold improvements

- Not depreciated

Fixtures & fittings

- 25% reducing balance

Motor vehicles

- 25% reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Financial instruments

(i) Financial assets

Basic financial assets, including trade and other debtors, cash and bank balances 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 rate method.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors 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.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate.

Taxation

The tax expense for the year comprises current and deferred tax.

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance Sheet date, except that:

- The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

- Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Both current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

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.

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 11 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

and

Motor

improvements

fittings

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

300,437

121,623

-

422,060

Additions

-

1,101

69,844

70,945

Disposals

-

(2,183

)

-

(2,183

)

At 31 August 2025

300,437

120,541

69,844

490,822

DEPRECIATION

At 1 September 2024

300,437

117,012

-

417,449

Charge for year

-

1,336

7,275

8,611

Eliminated on disposal

-

(2,183

)

-

(2,183

)

At 31 August 2025

300,437

116,165

7,275

423,877

NET BOOK VALUE

At 31 August 2025

-

4,376

62,569

66,945

At 31 August 2024

-

4,611

-

4,611

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,192,149

522,959

Other debtors

11,429

10,978

1,203,578

533,937

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

320,577

64,610

Taxation and social security

136,733

152,566

Other creditors

23,888

5,125

481,198

222,301

7.	OTHER FINANCIAL COMMITMENTS

Operating lease commitments not included in the balance sheet amount to £80,000 (2024 - £80,000).

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

Mr S M Ruparelia and Mrs R S Ruparelia

Balance outstanding at start of year

330

-

Amounts advanced

-

330

Amounts repaid

(330

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

330