SUPER FRIENDZ LIMITED


Directors	KOLLAKOWSKI, Ashley Oliver
	STEVENS, Simon


Registered Address	1st Floor Blayds House
	21 Blayds Yard
	Leeds
	LS1 4AD


Registered Number	08606748 (England and Wales)

Balance Sheet as at
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		2,462		3,519
			2,462		3,519
Current assets
Debtors	4	276,804		137,219
Cash at bank and on hand		6,293		62,888
		283,097		200,107
Creditors amounts falling due within one year	5	(355,094)		(219,592)
Net current assets (liabilities)			(71,997)		(19,485)
Total assets less current liabilities			(69,535)		(15,966)
Creditors amounts falling due after one year			-		(1,588)
Net assets			(69,535)		(17,554)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(69,635)		(17,654)
Shareholders' funds			(69,535)		(17,554)

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 Directors acknowledge 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 Board of Directors on 2 June 2026, and are signed on its behalf by:

STEVENS, Simon
Director
Registered Company No. 08606748

SUPER FRIENDZ LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

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.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	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.

	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on Land & buildings over the life of the lease, and for all other tangible fixed assets as follows:


		Straight line (years)
	Land and buildings	10
	Plant and machinery	3
	Fixtures and fittings	5
	Office Equipment	2

2.	Average number of employees


		2026		2025
	Average number of employees during the year	15		14

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 25	4,708	2,155	14,843	21,706
Additions	-	-	1,333	1,333
At 31 March 26	4,708	2,155	16,176	23,039
Depreciation and impairment
At 01 April 25	3,850	1,766	12,571	18,187
Charge for year	102	334	1,954	2,390
At 31 March 26	3,952	2,100	14,525	20,577
Net book value
At 31 March 26	756	55	1,651	2,462
At 31 March 25	858	389	2,272	3,519

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	130,950	119,980
Amounts owed by associates and joint ventures / participating interests	107,351	-
Other debtors	20,219	6,483
Prepayments and accrued income	4,183	6,966
Total	262,703	133,429

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	28,084	-
Bank borrowings and overdrafts	1,776	10,648
Amounts owed to related parties	2,167	1,375
Taxation and social security	322,932	167,146
Accrued liabilities and deferred income	135	40,423
Total	355,094	219,592

6.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
STEVENS, Simon	0	47,687	0	47,687
	0	47,687	0	47,687


	The loan is unsecured, repayable on demand, and interest is charged at the HMRC official rate.

7.	Related party transactions
	House of Fu Leeds Ltd: The company is related to Super Friendz Ltd by virtue of common shareholders and Directors. The amount owed to House of Fu Leeds Ltd at the balance sheet date was £2,167 (2025: £nil). Project House Trading Ltd: The company is related to Super Friendz Ltd by virtue of common shareholders and Directors. The amount due from Project House Trading Ltd at the balance sheet date was £14,000 (2025: £nil). World Island Ltd: The company is related to Super Friendz Ltd by virtue of common shareholders and Directors. The amount owed to World Island Ltd at the balance sheet date was £43,534 (2025: £nil).

Related party transactions

House of Fu Leeds Ltd: The company is related to Super Friendz Ltd by virtue of common shareholders and Directors. The amount owed to House of Fu Leeds Ltd at the balance sheet date was £2,167 (2025: £nil).

Project House Trading Ltd: The company is related to Super Friendz Ltd by virtue of common shareholders and Directors. The amount due from Project House Trading Ltd at the balance sheet date was £14,000 (2025: £nil).

World Island Ltd: The company is related to Super Friendz Ltd by virtue of common shareholders and Directors. The amount owed to World Island Ltd at the balance sheet date was £43,534 (2025: £nil).

8.	Controlling party
	There is no ultimate controlling party as no single individual owns a majority shareholding in the company.