SUPERIORPOWDERS LIMITED

Company Registration Number:
06535049 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2025

Period of accounts

Start date: 01 January 2025

End date: 31 December 2025

SUPERIORPOWDERS LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2025

Balance sheet
Notes

SUPERIORPOWDERS LIMITED

Balance sheet

As at 31 December 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 4,205,200 2,912,910
Investments:   0 0
Total fixed assets: 4,205,200 2,912,910
Current assets
Stocks: 59,753 27,731
Debtors: 4 1,281,443 1,109,156
Cash at bank and in hand: 277,996 213,800
Investments:   0 0
Total current assets: 1,619,192 1,350,687
Creditors: amounts falling due within one year: 5 (2,424,580) (1,802,865)
Net current assets (liabilities): (805,388) (452,178)
Total assets less current liabilities: 3,399,812 2,460,732
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: (712,524) (479,508)
Total net assets (liabilities): 2,687,288 1,981,224
Capital and reserves
Called up share capital: 102 102
Share premium account: 0 0
Revaluation reserve: 00
Other reserves: 0 0
Profit and loss account: 2,687,186 1,981,122
Shareholders funds: 2,687,288 1,981,224

The notes form part of these financial statements

SUPERIORPOWDERS LIMITED

Balance sheet statements

For the year ending 31 December 2025 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 21 July 2026
and signed on behalf of the board by:

Name: Ann Leonard
Status: Director

The notes form part of these financial statements

SUPERIORPOWDERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

SUPERIORPOWDERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

2. Employees

2025 2024
Average number of employees during the period 31 29

SUPERIORPOWDERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

3. Tangible Assets

Total
Cost £
At 01 January 2025 5,989,892
Additions 1,659,260
Disposals 0
Revaluations 0
Transfers 0
At 31 December 2025 7,649,152
Depreciation
At 01 January 2025 3,076,982
Charge for year 366,970
On disposals 0
Other adjustments 0
At 31 December 2025 3,443,952
Net book value
At 31 December 2025 4,205,200
At 31 December 2024 2,912,910

SUPERIORPOWDERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

4. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

SUPERIORPOWDERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

5. Creditors: amounts falling due within one year note

CREDITORS 2025 2024 Amounts falling due within one year £ £ Trade creditors 129,545 104,986 PAYE/NIC 34,325 27,644 Accruals and sundry creditors 398,914 346,966 Corporation tax 8,237 142,707 Amounts due to related parties (Note 14) 1,853,559 1,180,562 2,424,580 1,802,865 Included in trade creditors is an amount owing to suppliers who purport to include reservation of title in their conditions of sale. Trade creditors The carrying amounts of trade and other payables approximate their fair value largely due to the short-term maturities and nature of these instruments. The repayment terms of trade creditors vary between on demand and 90 days. No interest is payable on trade creditors. Taxes and social security costs Taxes and social security costs are subject to the terms of the relevant legislation. Interest accrues in the late payment. No interest was due at the financial year end date. Amounts due to related parties The amounts due to related parties are unsecured and repayable on demand (Note 14).

SUPERIORPOWDERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

6. Related party transactions

Name of the related party: D.D. Williamson (UK) Limited
Relationship:
Shareholder
Description of the Transaction: Loan to purchase machinery
£
Balance at 01 January 2025 499,950
Balance at 31 December 2025 926,779
Name of the related party: Marigot Limited
Relationship:
Shareholder
Description of the Transaction: Loan to purchase machinery
£
Balance at 01 January 2025 680,612
Balance at 31 December 2025 926,780
Name of the related party: Marigot Limited
Relationship:
Shareholder
Description of the Transaction: Invoiced Sales
£
Balance at 01 January 2025 258,001
Balance at 31 December 2025 101,252
Name of the related party: D.D. Williamson (UK) Limited
Relationship:
Shareholder
Description of the Transaction: Sales Invoices
£
Balance at 01 January 2025 183,082
Balance at 31 December 2025 395,090
Name of the related party: DDW Colours UK Limited
Relationship:
Group Company of Shareholder
Description of the Transaction: Sales Invoices
£
Balance at 01 January 2025 19,335
Balance at 31 December 2025 26,095

The company is a provider of contract drying services to Marigot Limited, which owns 50% of the issued share capital of the company. The company made sales in the amount of £81,554 to Marigot Limited during the year and received payments amounting to £238,303. The balance due from Marigot Limited at the year-end amounted to £101,252 (2024: £258,001). The company is a provider of contract drying services to D.D. Williamson (U.K.) Limited, which owns 50% of the issued share capital of the company. During the year, the company made sales in the amount of £26,732 to D.D. Williamson (U.K.) Limited and received payments amounting to £185,277. The balance due from D.D. Williamson (U.K.) Limited at the year-end amounted to £395,090 (2024: £183,082). At the year end the company owed an amount of £499,950 (2024: £499,950) to D.D. Williamson (U.K.) Limited. This amount was advanced to the company interest free and has no repayment schedule. It is not anticipated that this liability will be called upon in the foreseeable future. At the year end the company owed an amount of £499,950 (2024: £499,950) to Marigot Limited which is interest free and is not subject to repayment terms. It is not anticipated that this liability will be called upon in the foreseeable future. D.D. Williamson (U.K.) Limited and Marigot Limited have agreed not to seek repayment of the amounts advanced to the company if this would in any way impair the trading operations of the company. At the year end the company owed an amount of £426,829 (2024: £180,662) to Marigot Limited, which carries a coupon rate of 3.5% (2024: 5%). An amount of £Nil (2024: £180,662) is included in amounts due within one year and £426,829 (2024: £Nil) is included in amounts due after one year. At the year end the company owed an amount of £426,830 (2024: £Nil) to D.D. Williamson (U.K.) Limited, which carries a coupon rate of 3.5%. An amount of £426,830 (2024: £Nil) is included in amounts due after one year.

SUPERIORPOWDERS LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2025

7. Post balance sheet events

There have been no significant events affecting the company since the year end.