Registered number
07422474
SUCH SWEET THUNDER LTD
Filleted Accounts
31 May 2026
SUCH SWEET THUNDER LTD
Registered number: 07422474
Balance Sheet
as at 31 May 2026
Notes 2026 2024
£ £
Fixed assets
Tangible assets 3 2,237,112 354,608
Investments 4 8,224 8,224
2,245,336 362,832
Current assets
Debtors 5 22,750 -
Cash at bank and in hand 299,881 1,221,128
322,631 1,221,128
Creditors: amounts falling due within one year 6 (165,558) (217,045)
Net current assets 157,073 1,004,083
Total assets less current liabilities 2,402,409 1,366,915
Provisions for liabilities (94,892) (86,733)
Net assets 2,307,517 1,280,182
Capital and reserves
Called up share capital 2 2
Profit and loss account 2,307,515 1,280,180
Shareholders' funds 2,307,517 1,280,182
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Peter Anthony Cobbin
Director
Approved by the board on 19 June 2026
SUCH SWEET THUNDER LTD
Notes to the Accounts
for the period from 1 December 2024 to 31 May 2026
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Equipment 25% reducing balance
Motor Vehicles 15% reducing balance
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate. No pension contributions were made in the year ended 30 November 2025.
2 Employees 2026 2024
Number Number
Average number of persons employed by the company 2 2
3 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 December 2024 6,840 1,179,154 86,013 1,272,007
Additions 1,854,859 181,216 - 2,036,075
Disposals (4,840) - - (4,840)
At 31 May 2026 1,856,859 1,360,370 86,013 3,303,242
Depreciation
At 1 December 2024 - 876,326 41,073 917,399
Charge for the period - 139,125 9,606 148,731
At 31 May 2026 - 1,015,451 50,679 1,066,130
Net book value
At 31 May 2026 1,856,859 344,919 35,334 2,237,112
At 30 November 2024 6,840 302,828 44,940 354,608
4 Investments
Other
investments
£
Cost
At 1 December 2024 8,224
At 31 May 2026 8,224
5 Debtors 2026 2024
£ £
Trade debtors 22,750 -
6 Creditors: amounts falling due within one year 2026 2024
£ £
Trade creditors 58,904 -
Taxation and social security costs 104,736 214,907
Director's Account-PC 424 23
Director's account-KW 44 42
Other creditors 1,450 2,073
165,558 217,045
7 Other information
SUCH SWEET THUNDER LTD is a private company limited by shares and incorporated in England. Its registered office is:
69 Loughborough Road
West Bridgford
Nottingham
NG2 7LA
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