IRIS Accounts Production v26.1.10.61 07175170 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false true false Ordinary 1.00000 A Ordinary 1.00000 B Ordinary 1.00000 C Ordinary 1.00000 D Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07175170 2025-03-31 07175170 2026-03-31 07175170 2025-04-01 2026-03-31 07175170 2024-03-31 07175170 2024-04-01 2025-03-31 07175170 2025-03-31 07175170 ns15:EnglandWales 2025-04-01 2026-03-31 07175170 ns14:PoundSterling 2025-04-01 2026-03-31 07175170 ns10:Director1 2025-04-01 2026-03-31 07175170 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07175170 ns10:SmallEntities 2025-04-01 2026-03-31 07175170 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07175170 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 07175170 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07175170 ns10:AbridgedAccounts 2025-04-01 2026-03-31 07175170 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 07175170 ns10:OrdinaryShareClass2 2025-04-01 2026-03-31 07175170 ns10:OrdinaryShareClass3 2025-04-01 2026-03-31 07175170 ns10:OrdinaryShareClass4 2025-04-01 2026-03-31 07175170 ns10:OrdinaryShareClass5 2025-04-01 2026-03-31 07175170 ns10:Director2 2025-04-01 2026-03-31 07175170 ns10:Director3 2025-04-01 2026-03-31 07175170 ns10:Director4 2025-04-01 2026-03-31 07175170 ns10:RegisteredOffice 2025-04-01 2026-03-31 07175170 ns5:CurrentFinancialInstruments 2026-03-31 07175170 ns5:CurrentFinancialInstruments 2025-03-31 07175170 ns5:Non-currentFinancialInstruments 2026-03-31 07175170 ns5:Non-currentFinancialInstruments 2025-03-31 07175170 ns5:ShareCapital 2026-03-31 07175170 ns5:ShareCapital 2025-03-31 07175170 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 07175170 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 07175170 ns5:LeaseholdImprovements 2025-04-01 2026-03-31 07175170 ns5:PlantMachinery 2025-04-01 2026-03-31 07175170 ns5:FurnitureFittings 2025-04-01 2026-03-31 07175170 ns5:MotorVehicles 2025-04-01 2026-03-31 07175170 ns10:OrdinaryShareClass1 2026-03-31 07175170 ns10:OrdinaryShareClass2 2026-03-31 07175170 ns10:OrdinaryShareClass3 2026-03-31 07175170 ns10:OrdinaryShareClass4 2026-03-31 07175170 ns10:OrdinaryShareClass5 2026-03-31

REGISTERED NUMBER: 07175170 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST MARCH 2026 |

| FOR |

| SUPERIOR POWDER COATINGS (UK) LIMITED |

SUPERIOR POWDER COATINGS (UK) LIMITED (REGISTERED NUMBER: 07175170) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page |

| Company Information | 1 |

| Abridged Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| SUPERIOR POWDER COATINGS (UK) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2026

| DIRECTORS: | M A McHugh

| R M Hart

| J A Jeffers

| A L Slater

| REGISTERED OFFICE: | 86 Bison Place

| Moss Side Industrial Estate

| Leyland

| Preston

| PR26 7QR

| REGISTERED NUMBER: | 07175170 (England and Wales)

| ACCOUNTANTS: | Ryans

| Chartered Accountants

| 67 Chorley Old Road

| Bolton

| BL1 3AJ

SUPERIOR POWDER COATINGS (UK) LIMITED (REGISTERED NUMBER: 07175170) |

ABRIDGED BALANCE SHEET

31ST MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 219,375 |  | 257,433 |  |

CURRENT ASSETS

Stocks | 124,971 |  | 126,623 |  |

Debtors | 587,363 |  | 592,364 |  |

Cash at bank and in hand | 21,340 |  | 20,213 |  |

733,674 |  | 739,200 |  |

CREDITORS

Amounts falling due within one year | 500,027 |  | 487,176 |  |

NET CURRENT ASSETS | 233,647 |  | 252,024 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 453,022 |  | 509,457 |  |

CREDITORS

Amounts falling due after more than one year | - |  | (11,250 | ) |

PROVISIONS FOR LIABILITIES | (54,844 | ) | (64,358 | ) |

NET ASSETS | 398,178 |  | 433,849 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 800 |  | 800 |  |

Retained earnings | 397,378 |  | 433,049 |  |

SHAREHOLDERS' FUNDS | 398,178 |  | 433,849 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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.

SUPERIOR POWDER COATINGS (UK) LIMITED (REGISTERED NUMBER: 07175170) |

ABRIDGED BALANCE SHEET - continued

31ST MARCH 2026

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31st March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th July 2026 and were signed on its behalf by:

M A McHugh - Director

SUPERIOR POWDER COATINGS (UK) LIMITED (REGISTERED NUMBER: 07175170) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

1. | STATUTORY INFORMATION

| Superior Powder Coatings (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Depreciation

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Improvements to property | - | 10% on reducing balance

| Plant and machinery | - | 15% on reducing balance

| Office equipment | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 POWDER COATINGS (UK) LIMITED (REGISTERED NUMBER: 07175170) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Grant income

| Grant income receivable for the purchase of fixed assets is recognised in the Income Statement over the useful economic life of the assets purchased. A liability is recongised in respect of the grant income received in excess of amounts recognised in the Income Statement to date.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 19 (2025 - 20 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 596,867 |  |

| DEPRECIATION

| At 1st April 2025 | 339,434 |  |

| Charge for year | 38,058 |  |

| At 31st March 2026 | 377,492 |  |

| NET BOOK VALUE

| At 31st March 2026 | 219,375 |  |

| At 31st March 2025 | 257,433 |  |

SUPERIOR POWDER COATINGS (UK) LIMITED (REGISTERED NUMBER: 07175170) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:

| Totals

£ |

| COST

| At 1st April 2025 | 178,584 |  |

| Transfer to ownership | (119,760 | ) |

| At 31st March 2026 | 58,824 |  |

| DEPRECIATION

| At 1st April 2025 | 82,819 |  |

| Charge for year | 3,696 |  |

| Transfer to ownership | (48,933 | ) |

| At 31st March 2026 | 37,582 |  |

| NET BOOK VALUE

| At 31st March 2026 | 21,242 |  |

| At 31st March 2025 | 95,765 |  |

5. | SECURED DEBTS

| Bank of Scotland plc have a fixed and floating charge in place over the company's assets.

| Time Invoice Finance Limited (formerly Positive Cashflow Finance Limited) have a debenture in place over the company's assets.

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 400 | Ordinary | £1 | 400 |  | 400 |  |

| 100 | A Ordinary | £1 | 100 |  | 100 |  |

| 100 | B Ordinary | £1 | 100 |  | 100 |  |

| 100 | C Ordinary | £1 | 100 |  | 100 |  |

| 100 | D Ordinary | £1 | 100 |  | 100 |  |

800 |  | 800 |  |

7. | TOTAL LEASING COMMITMENTS

| The company has non-cancellable operating leases totalling £2,741 (2025 - £18,374).

8. | ULTIMATE CONTROLLING PARTY

| The company is controlled by its directors who, between them, have a beneficial interest in all of the issued share capital.