REGISTERED NUMBER: 04585614 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

SUPERVAC LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Rutkowski

K Rutkowski

T J Earnshaw

REGISTERED OFFICE:

Pontifex House

Pepper Lane

Leeds

LS10 2RU

REGISTERED NUMBER:

04585614 (England and Wales)

ACCOUNTANTS:

Armstrongs

Chartered Accountants

25 Station Road

Hinckley

Leicestershire

LE10 1AP

BANKERS:

National Westminster Bank Plc

Rugby Branch

9 North Street

Rugby

Warwickshire

CV21 2FB

SOLICITORS:

GS Solicitors Limited

23 Station Road

Hinckley

Leicestershire

LE10 1AW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

1,481,670

1,117,288

1,481,670

1,117,288

CURRENT ASSETS

Stocks

6

1,104,236

1,294,872

Debtors

7

1,705,465

1,544,206

Cash at bank

1,338,402

1,675,672

4,148,103

4,514,750

CREDITORS

Amounts falling due within one year

8

1,878,669

2,228,318

NET CURRENT ASSETS

2,269,434

2,286,432

TOTAL ASSETS LESS CURRENT LIABILITIES

3,751,104

3,403,720

PROVISIONS FOR LIABILITIES

346,396

253,665

NET ASSETS

3,404,708

3,150,055

CAPITAL AND RESERVES

Called up share capital

9

206

206

Share premium

10

49,900

49,900

Retained earnings

10

3,354,602

3,099,949

SHAREHOLDERS' FUNDS

3,404,708

3,150,055

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

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

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2026 and were signed on its behalf by:

K Rutkowski - Director

1.	STATUTORY INFORMATION

Supervac 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.

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty 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.

Plant and machinery

-

33% on cost and 20% on reducing balance

Fixtures and fittings

-

20% 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 Income Statement, 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.

Hire purchase and leasing commitments

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 33 (2025 - 30 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

118,500

AMORTISATION

At 1 April 2025

and 31 March 2026

118,500

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 April 2025

57,565

605,761

748,909

Additions

-

192,699

323,655

At 31 March 2026

57,565

798,460

1,072,564

DEPRECIATION

At 1 April 2025

-

-

349,857

Charge for year

3,838

-

144,541

At 31 March 2026

3,838

-

494,398

NET BOOK VALUE

At 31 March 2026

53,727

798,460

578,166

At 31 March 2025

57,565

605,761

399,052

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 April 2025

2,921

72,538

1,487,694

Additions

12,637

-

528,991

At 31 March 2026

15,558

72,538

2,016,685

DEPRECIATION

At 1 April 2025

2,415

18,134

370,406

Charge for year

2,629

13,601

164,609

At 31 March 2026

5,044

31,735

535,015

NET BOOK VALUE

At 31 March 2026

10,514

40,803

1,481,670

At 31 March 2025

506

54,404

1,117,288

6.

STOCKS

2026

2025

£

£

Stocks

383,545

324,445

Work-in-progress

720,691

970,427

1,104,236

1,294,872

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,505,695

1,403,948

Other debtors

112,388

105,026

Prepayments

87,382

35,232

1,705,465

1,544,206

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

599,875

1,056,891

Corporation tax

410,237

261,120

Social security and other taxes

24,197

21,637

VAT

292,891

147,113

Other creditors

139,415

718,535

Deferred income

403,929

-

Accrued expenses

8,125

23,022

1,878,669

2,228,318

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

200

Ordinary

£1

200

200

1

Ordinary A

£1

1

1

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

1

1

Ordinary D

£1

1

1

1

Ordinary F

£1

1

1

1

Ordinary G

£1

1

1

206

206

10.

RESERVES

Retained

Share

earnings

premium

Totals

£

£

£

At 1 April 2025

3,099,949

49,900

3,149,849

Profit for the year

2,104,653

2,104,653

Dividends

(1,850,000

)

(1,850,000

)

At 31 March 2026

3,354,602

49,900

3,404,502

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Bison Investments Limited.