Company registration number: 08198266
Annual report and unaudited financial statements
for the year ended 30 September 2025
for
Supports Direct Limited
Pages for filing with the Registrar
Company registration number: 08198266
Supports Direct Limited
Balance sheet
as at 30 September 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 4 2,000 1,645
Tangible assets 5 25,632 31,125
27,632 32,770
Current assets
Stocks 24,671 36,049
Debtors 6 62,815 71,470
Cash at bank and in hand 10 4,058
87,496 111,577
Creditors: amounts falling due within one
year 		7 (100,789) (93,721)
Net current (liabilities)/assets (13,293) 17,856
Total assets less current liabilities 14,339 50,626
Creditors: Amounts falling due after more
than one year 		8 - (16,581)
Provisions for liabilities (5,081) (5,913)
NET ASSETS 9,258 28,132
Capital and reserves
Called up share capital 100 100
Profit and loss account 9,158 28,032
TOTAL EQUITY 9,258 28,132
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 September 2025.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 08198266
Supports Direct Limited
Balance sheet - continued
as at 30 September 2025
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 to the Registrar.
Signed by:
Mr D Prew, Director
3 June 2026
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Supports Direct Limited
Notes to the financial statements
for the year ended 30 September 2025
1 Company information
Supports Direct Limited is a private company registered in England and Wales. Its registered number is 08198266. The company is limited by shares. Its registered office is Unit 1 Encon Court, Owl Close, Northamptonshire, Northamptonshire, NN3 6HZ.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer software - 25% reducing balance
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% reducing balance
Fixtures & fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
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Supports Direct Limited
Notes to the financial statements - continued
for the year ended 30 September 2025
2 Accounting policies - continued
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3 Average number of employees
During the year the average number of employees was 2 (2024 - 3).
4 Intangible assets
Other
intangible
assets
£
Cost
At 1 October 2024 14,067
Additions 750
At 30 September 2025 14,817
Amortisation
At 1 October 2024 12,422
Charge for year 395
At 30 September 2025 12,817
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Supports Direct Limited
Notes to the financial statements - continued
for the year ended 30 September 2025
4 Intangible assets - continued
Net book value
At 30 September 2025 2,000
At 30 September 2024 1,645
5 Tangible fixed assets
Plant and
machinery
etc.
£
Cost
At 1 October 2024 102,280
Additions 3,051
At 30 September 2025 105,331
Depreciation
At 1 October 2024 71,155
Charge for year 8,544
At 30 September 2025 79,699
Net book value
At 30 September 2025 25,632
At 30 September 2024 31,125
6 Debtors
2025 2024
£ £
Trade debtors 6,056 10,713
Amounts owed by group undertakings 41,635 44,071
Other debtors 3,750 5,750
Prepayments and accrued income 11,374 10,936
62,815 71,470
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Supports Direct Limited
Notes to the financial statements - continued
for the year ended 30 September 2025
7 Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 1,327 -
Trade creditors 30,211 23,042
Amounts owed to directors 368 892
Other creditors 45,992 37,382
Taxation 13,320 16,294
VAT payable 3,650 9,943
Social security and other tax 756 1,361
Accruals and deferred income 5,165 4,807
100,789 93,721
8 Creditors: amounts falling due after more than one year
2025 2024
£ £
Other creditors - 16,581
9 Guarantees and other financial commitments
At 30 September 2025 the company had commitments under non-cancellable operating leases asset out below:

2025 2024
Operating leases which expire: £ £
Within 1 year 15,000 20,000
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10 Parent-subsidiary relationship
The parent company is Prewco Limited whose registered number is 11731726. The registered office is Unit 1 Encon Court, Owl Close, Moulton Park Industrial Estate, Northampton, NN3 6HZ and is registered in the United Kingdom. The parent company's principal place of business is Unit 1 Encon Court, Owl Close, Moulton Park Industrial Estate, Northampton, NN3 6HZ.
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