| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 April 2026 |
| for |
| SUPERIOR INSULATED PANELS LIMITED |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 April 2026 |
| for |
| SUPERIOR INSULATED PANELS LIMITED |
| SUPERIOR INSULATED PANELS LIMITED (REGISTERED NUMBER: 06465179) |
| Contents of the Financial Statements |
| for the Year Ended 30 April 2026 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| SUPERIOR INSULATED PANELS LIMITED |
| Company Information |
| for the Year Ended 30 April 2026 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 2 Wheeleys Road |
| Edgbaston |
| Birmingham |
| West Midlands |
| B15 2LD |
| SUPERIOR INSULATED PANELS LIMITED (REGISTERED NUMBER: 06465179) |
| Statement of Financial Position |
| 30 April 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Stocks | 5 |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| PROVISIONS FOR LIABILITIES | 8 |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Capital redemption reserve | 10 |
| Retained earnings | 10 |
| SHAREHOLDERS' FUNDS |
| SUPERIOR INSULATED PANELS LIMITED (REGISTERED NUMBER: 06465179) |
| Statement of Financial Position - continued |
| 30 April 2026 |
| 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 were approved by the Board of Directors and authorised for issue on |
| SUPERIOR INSULATED PANELS LIMITED (REGISTERED NUMBER: 06465179) |
| Notes to the Financial Statements |
| for the Year Ended 30 April 2026 |
| 1. | STATUTORY INFORMATION |
| Superior Insulated Panels Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | ACCOUNTING POLICIES |
| Basis of 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. |
| Tangible fixed assets |
| Improvements to property | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| 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 tax. Tax is recognised in the Profit and Loss Account and Other Comprehensive Income, 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 statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 have been enacted or substantively enacted by the year end 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 probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| SUPERIOR INSULATED PANELS LIMITED (REGISTERED NUMBER: 06465179) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| Holiday pay |
| Holiday pay is recognised as an expense in the period in which the services is received. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures |
| to | Plant and | and | Motor |
| property | machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ | £ |
| COST |
| At 1 May 2025 |
| Additions |
| At 30 April 2026 |
| DEPRECIATION |
| At 1 May 2025 |
| Charge for year |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| 5. | STOCKS |
| 2026 | 2025 |
| £ | £ |
| Stocks |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Prepayments |
| SUPERIOR INSULATED PANELS LIMITED (REGISTERED NUMBER: 06465179) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade creditors |
| Corporation Tax |
| Social security and other taxes |
| VAT | 40,872 | 43,722 |
| Other creditors |
| Accrued expenses |
| 8. | PROVISIONS FOR LIABILITIES |
| 2026 | 2025 |
| £ | £ |
| Deferred tax | 11,340 | 12,943 |
| Deferred |
| tax |
| £ |
| Balance at 1 May 2025 |
| Provided during year | ( |
) |
| Balance at 30 April 2026 |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| Ordinary Shares | 1 | 8 | 8 |
| Each share has one voting right and equal rights to dividends and distributions. |
| 10. | RESERVES |
| Capital |
| Retained | redemption |
| earnings | reserve | Totals |
| £ | £ | £ |
| At 1 May 2025 | 451,034 |
| Profit for the year |
| At 30 April 2026 | 460,831 |
| 11. | FINANCIAL COMMITMENTS |
| A charge is outstanding in favour of HSBC bank created on 4th September 2017 containing a fixed and floating charge over all the property of the company. |
| SUPERIOR INSULATED PANELS LIMITED (REGISTERED NUMBER: 06465179) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 12. | ULTIMATE CONTROLLING PARTY |
| The company is controlled by its shareholders. |