REGISTERED NUMBER: 07017107 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Superior Machines Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTOR:

R C Theakston

REGISTERED OFFICE:

Pluckham Farm

Fridaythorpe

Driffield

YO25 9SD

REGISTERED NUMBER:

07017107 (England and Wales)

ACCOUNTANTS:

Kaye Middleton & Co

19 Railway Street

Pocklington

York

East Yorkshire

YO42 2QR

FIXED ASSETS

Intangible assets

4

1

1

Tangible assets

5

997,715

865,774

Investments

6

1

-

997,717

865,775

CURRENT ASSETS

Stocks

115,700

117,300

Debtors

7

494,865

347,281

Cash at bank

391,899

421,783

1,002,464

886,364

CREDITORS

Amounts falling due within one year

8

263,903

269,448

NET CURRENT ASSETS

738,561

616,916

TOTAL ASSETS LESS CURRENT LIABILITIES

1,736,278

1,482,691

CREDITORS

Amounts falling due after more than one year

9

(126,978

)

(8,012

)

PROVISIONS FOR LIABILITIES

(97,042

)

(28,849

)

NET ASSETS

1,512,258

1,445,830

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,511,258

1,444,830

1,512,258

1,445,830

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 February 2026 and were signed by:

R C Theakston - Director

1.	STATUTORY INFORMATION

Superior Machines Ltd 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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.

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on reducing balance and 15% 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

274,999

AMORTISATION

At 1 November 2024

and 31 October 2025

274,998

NET BOOK VALUE

At 31 October 2025

1

At 31 October 2024

1

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

991,499

561,509

1,553,008

Additions

28,917

241,208

270,125

At 31 October 2025

1,020,416

802,717

1,823,133

DEPRECIATION

At 1 November 2024

337,795

349,439

687,234

Charge for year

87,732

50,452

138,184

At 31 October 2025

425,527

399,891

825,418

NET BOOK VALUE

At 31 October 2025

594,889

402,826

997,715

At 31 October 2024

653,704

212,070

865,774

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

Plant and

machinery

etc

£

COST

At 1 November 2024

13,749

Additions

230,441

Transfer to ownership

(13,749

)

At 31 October 2025

230,441

DEPRECIATION

At 1 November 2024

7,950

Charge for year

15,391

Transfer to ownership

(7,950

)

At 31 October 2025

15,391

NET BOOK VALUE

At 31 October 2025

215,050

At 31 October 2024

5,799

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

Additions

1

At 31 October 2025

1

NET BOOK VALUE

At 31 October 2025

1

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

357,359

223,442

Amounts owed by group undertakings

7,837

2,170

Other debtors

129,669

121,669

494,865

347,281

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,012

17,823

Hire purchase contracts

63,736

3,553

Trade creditors

55,154

77,870

Taxation and social security

82,751

114,494

Other creditors

54,250

55,708

263,903

269,448

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

8,012

Hire purchase contracts

126,978

-

126,978

8,012

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 31 October 2025 set out on pages one to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Kaye Middleton & Co

19 Railway Street

Pocklington

York

East Yorkshire

YO42 2QR

25 February 2026