Registration number: 16050412

Supra Perfecta Technologies Limited

Company Information

Directors

A Giraud J Allen S J Gulliford

Registered office

20 Wenlock Road London N1 7GU

Accountants

EVMS Partners LLP Chartered Accountants45 Ludgate Hill London EC4M 7JU

Supra Perfecta Technologies Limited

(Registration number: 16050412)
Balance Sheet as at 31 October 2025

	Note	2025 £
Fixed assets
Tangible assets	4	112,231
Current assets
Stocks		100,409
Debtors	5	130,022
Cash at bank and in hand		26,700
		257,131
Creditors: Amounts falling due within one year	6	(290,749)
Net current liabilities		(33,618)
Net assets		78,613
Capital and reserves
Called up share capital	7	11,298
Share premium reserve		897,705
Retained earnings		(830,390)
Shareholders' funds		78,613

For the financial period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 September 2026 and signed on its behalf by:
 

......................................... A Giraud Director

Supra Perfecta Technologies Limited

Statement of Changes in Equity for the Period from 30 October 2024 to 31 October 2025

	Share capital £	Share premium £	Retained earnings £	Total £
Loss for the period	-	-	(830,390)	(830,390)
New share capital subscribed	11,298	897,705	-	909,003
At 31 October 2025	11,298	897,705	(830,390)	78,613

Supra Perfecta Technologies Limited

Notes to the Unaudited Financial Statements for the Period from 30 October 2024 to 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in the United Kingdom and registered in England.

The address of its registered office is: 20 Wenlock Road, London, N1 7GU.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company owns the entire issued share capital of Supra Perfecta Technology Services Limited, a company incorporated in the United Kingdom and registered in England at the same registered office as the company. The company is exempt under section 399 of the Companies Act 2006 from the requirement to prepare consolidated financial statements as it and the group which it heads qualify as small. Accordingly, the financial statements contain information about supra Perfecta Technologies Limited as an individual company and do not contain consolidated financial information as the parent of a group.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
• the amount of revenue can be reliably measured;
• it is probable that future economic benefits will flow to the entity; and
• specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Supra Perfecta Technologies Limited

Notes to the Unaudited Financial Statements for the Period from 30 October 2024 to 31 October 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 1.

Supra Perfecta Technologies Limited

Notes to the Unaudited Financial Statements for the Period from 30 October 2024 to 31 October 2025

4	Tangible assets

	Plant and machinery £	Equipment £	Computers  £	Total £
Cost
Additions	153,101	8,114	1,497	162,712
At 31 October 2025	153,101	8,114	1,497	162,712
Depreciation
Charge for the period	50,446	-	35	50,481
At 31 October 2025	50,446	-	35	50,481
Carrying amount
At 31 October 2025	102,655	8,114	1,462	112,231

5

Debtors

Current	2025 £
Trade debtors	67,750
Prepayments	11,507
Other debtors	50,765
	130,022

6

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Trade creditors	49,999
Amounts owed to group undertakings	49,750
Other creditors	191,000
	290,749

Supra Perfecta Technologies Limited

Notes to the Unaudited Financial Statements for the Period from 30 October 2024 to 31 October 2025

7	Share capital

Allotted, called up and fully paid shares

	2025
	No.	£
Ordinary shares of £1 each	11,298	11,298