Superyachts.Com Limited - Filleted accounts

Registered number

06711142

Superyachts.Com Limited

Filleted Accounts

31 March 2026

Superyachts.Com Limited
Registered number:		06711142
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		313,223			435,246
Tangible assets	4		8,913			10,208
			322,136			445,454

Current assets
Debtors	5	772,069			437,661

Creditors: amounts falling due within one year	6	(480,231)			(417,842)

Net current assets			291,838			19,819

Total assets less current liabilities			613,974			465,273

Creditors: amounts falling due after more than one year	7		(453,521)			(420,745)



Net assets			160,453			44,528

Capital and reserves
Called up share capital			1,982,100			1,982,100
Profit and loss account			(1,821,647)			(1,937,572)

Shareholders' funds			160,453			44,528

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Namany
Director
Approved by the board on 13 July 2026

Superyachts.Com Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses. Amortisation is charged on a 10% straight line basis.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures, fittings, tools and equipment			20% on reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated 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.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					5		5


3	Intangible fixed assets							£
	Website:

	Cost
	At 1 April 2025							1,220,227
	At 31 March 2026							1,220,227

	Amortisation
	At 1 April 2025							784,981
	Provided during the year							122,023
	At 31 March 2026							907,004

	Net book value
	At 31 March 2026							313,223
	At 31 March 2025							435,246

	Website development assets are being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
								Plant and machinery etc
£
	Cost
	At 1 April 2025							41,179
	Additions							933
	At 31 March 2026							42,112

	Depreciation
	At 1 April 2025							30,971
	Charge for the year							2,228
	At 31 March 2026							33,199

	Net book value
	At 31 March 2026							8,913
	At 31 March 2025							10,208


5	Debtors					2026		2025
£							£

	Trade debtors					527,377		174,139
	Intercompany loan - Neumedia Holdings Ltd					9,818		9,437
	Directors loan and other debtors					234,874		254,085
						772,069		437,661


6	Creditors: amounts falling due within one year					2026		2025
£							£

	Bank loans, credit cards and overdrafts					128,643		102,760
	Trade creditors					5,320		1,209
	Taxation and social security costs					41,010		53,762
	Other creditors, provisions, accruals, and deferred income					305,258		260,111
						480,231		417,842


7	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					19,022		70,209
	Intercompany loan - DesignGo Ltd					97,500		67,500
	Other creditors - HM Revenue and Customs					336,999		283,036
						453,521		420,745


8	Loans to directors
	Description and conditions	B/fwd		Advances and interest	Repaid		C/fwd
£			£		£		£
	D Namany
	Director's loan	140,130		117,997		(89,909)		168,218

		140,130		117,997		(89,909)		168,218



9	Controlling party

	The shares in the company are held by Neumedia Holdings Ltd, whose shares are held 50:50 by D Namany and G Rogers.


10	Other information

	Superyachts.Com Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 1
	Mill Hill Industrial Estate
	Flower Lane
	London
	NW7 2HU