REGISTERED NUMBER: 02868736 (England and Wales)

Unaudited Financial Statements

for the Year Ended

28 December 2025

for

Superstat Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

84,273

109,814

CURRENT ASSETS

Debtors

5

277,613

322,377

Cash at bank

52,218

32,689

329,831

355,066

CREDITORS

Amounts falling due within one year

6

177,326

197,565

NET CURRENT ASSETS

152,505

157,501

TOTAL ASSETS LESS CURRENT LIABILITIES

236,778

267,315

CREDITORS

Amounts falling due after more than one year

7

(70,155

)

(95,658

)

PROVISIONS FOR LIABILITIES

(19,909

)

(25,990

)

NET ASSETS

146,714

145,667

CAPITAL AND RESERVES

Called up share capital

10

6,075

6,075

Capital redemption reserve

1,450

1,450

Retained earnings

139,189

138,142

SHAREHOLDERS' FUNDS

146,714

145,667

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 December 2025 in accordance with Section 476 of the Companies Act 2006.

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 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.

The financial statements were approved by the Board of Directors and authorised for issue on 17 July 2026 and were signed on its behalf by:

A R Dunn - Director

1.	STATUTORY INFORMATION

Superstat Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02868736

Registered office:

BTC Office 15 Bispham Chambers

335 Red Bank Road

Bispham

Blackpool

Lancashire

FY2 0HJ

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 and value added tax.

Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Tangible fixed assets

Tangible fixed assets are stated at purchase cost together with any incidental expenses of acquisition, net of depreciation and any provision for impairment.

Depreciation is provided on all tangible assets, other than freehold land, at rates calculated to write off the cost less estimated residual value of each asset on a straight line basis over its expected useful life.

Office equipment and fixtures & fittings 20% straight line

Computer equipment 33% straight line

Motor vehicles 25% reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset after deducting estimated costs of disposal, if the asset were already at an age and in the condition expected at the end of its estimated useful life.

The gain or loss arising on the disposal of an asset is determined on the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit and loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

The following assets and liabilities are classified as basic financial instruments - trade debtors, other debtors, cash and bank balances, trade creditors and other creditors are measured at the amortised cost equivalent to the undiscounted amount of cash or other consideration expected to be paid or received.

Taxation

Current tax, including UK corporation tax is provided at amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date. Timing differences are differences between the company's taxable profits and its results as stated in the financial statements that arise from the inclusion of gains and losses in tax assessments in periods different from those in which they are recognised in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that, on the basis of all available evidence, it can be regarded as more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date and are expected to apply to the reversal of the timing difference.

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.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an Annual General Meeting.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit and loss as described below.

Non financial assets

An asset is impaired when there is objective evidence that, as a result of one or more events that occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable amount of an asset is the higher of its fair value less costs to sell and its value in use.

Financial assets

For financial assets carried at cost less impairment, the impairment loss is the difference between the asset's carrying amount and the best estimate of the amount that would be received for the asset if it were sold at the reporting date.

Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable value does not lead to a revised carrying amount higher than the carrying value had impairment not been recognised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 29 December 2024

174,856

Additions

3,599

At 28 December 2025

178,455

DEPRECIATION

At 29 December 2024

65,042

Charge for year

29,140

At 28 December 2025

94,182

NET BOOK VALUE

At 28 December 2025

84,273

At 28 December 2024

109,814

The net book value of tangible fixed assets included £77,537 (2024 - £103,383) in respect of assets held under hire purchase agreements.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

104,452

116,216

Other debtors

173,161

206,161

277,613

322,377

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,333

10,000

Hire purchase contracts (see note 8)

17,171

17,171

Trade creditors

44,402

47,589

Taxation and social security

40,920

31,860

Other creditors

66,500

90,945

177,326

197,565

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,333

Hire purchase contracts (see note 8)

70,155

87,325

70,155

95,658

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

17,171

17,171

Between one and five years

70,155

87,325

87,326

104,496

Non-cancellable

operating leases

2025

2024

£

£

Within one year

25,269

26,856

Between one and five years

9,314

29,590

34,583

56,446

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

87,326

104,496

Liabilities under hire purchase agreements are secured on the assets to which the liability relates.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

53,250

A Shares

£0.10

5,325

5,325

3,750

Employee A

£0.10

375

375

3,750

Employee B

£0.10

375

375

6,075

6,075

Employee A and B shares are non voting and have attached to them dividend and capital distribution rights, including on winding up; they do not confer rights of redemption.

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 December 2025 and 28 December 2024:

2025

2024

£

£

Mrs K Haley

Balance outstanding at start of year

-

8,609

Amounts repaid

-

(8,609

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-