Superalloy Engineering Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 07621558

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		435		858

			435		858
CURRENT ASSETS
Debtors	5	717,073		832,303
Cash at bank and in hand		359,096		306,405

		1,076,169		1,138,708
Creditors: Amounts Falling Due Within One Year		(219,207 )		(186,729 )

NET CURRENT ASSETS (LIABILITIES)			856,962		951,979

TOTAL ASSETS LESS CURRENT LIABILITIES			857,397		952,837

NET ASSETS			857,397		952,837

CAPITAL AND RESERVES
Called up share capital	6		99		99
Profit and Loss Account			857,298		952,738

SHAREHOLDERS' FUNDS			857,397		952,837

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Superalloy Engineering Limited

Abridged Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 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.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 May 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Mandeep Surey

Director

29/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Superalloy Engineering Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07621558 . The registered office is 470 Hucknall Road, Nottingham, Nottinghamshire, NG5 1FX.

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:

Computer Equipment

33% straight line

2.4. Taxation

The tax expense represents the sum of the corporation tax currently payable and deferred tax.

The corporation tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Superalloy Engineering Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 May 2025

2.4. Taxation - continued

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. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

4. Tangible Assets

	Total
	£
Cost
As at 1 June 2024	4,281

As at 31 May 2025	4,281

Depreciation
As at 1 June 2024	3,423
Provided during the period	423

As at 31 May 2025	3,846

Net Book Value
As at 31 May 2025	435

As at 1 June 2024	858

5. Debtors

	2025	2024
	£	£
Due after more than one year
Amounts owed by related parties	405,615	440,000

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	99	99

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Superalloy Engineering Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 May 2025

7. Related Party Transactions

During the year the director has a loan with the company. The opening balance was £345,317 owing to the company and during the year net monies of £79,551 were introduced. The closing balance of £265,766 owing to the company is included in debtors receivable withing one year. Interest was charged on the loan, at the official rate, and the balance was paid in full after the balance sheet date.

During the year the company made loans to companies with a significant shareholder and director in common. The opening balance was £440,000 and during the year further monies of £95,615 were loaned to these companies. A loan to one of the companies, of £130,000, was written off as not receivable. At the balance sheet date amounts owed to the company, totalling £405,615 were included in debtors receivable after one year.

8. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is MSS Management Limited. MSS Management Limited was incorporated in England & Wales..

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