Super QH Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10143850

Super QH Ltd

Filleted Unaudited Financial Statements

31 January 2026

Super QH Ltd

Statement of Financial Position

31 January 2026

	2026	2025
Note	£	£

Fixed assets

Intangible assets	5	16,000	16,000
Tangible assets	6	56,026	38,355
		--------	--------
		72,026	54,355

Current assets

Debtors	7	53,633	53,532
Cash at bank and in hand		34,748	27,002
		--------	--------
		88,381	80,534

Creditors: amounts falling due within one year	8	22,631	34,594
		--------	--------
Net current assets		65,750	45,940
		---------	---------
Total assets less current liabilities		137,776	100,295

Creditors: amounts falling due after more than one year	9	23,369	–
		---------	---------
Net assets		114,407	100,295
		---------	---------

Super QH Ltd

Statement of Financial Position (continued)

31 January 2026

	2026	2025
Note	£	£

Capital and reserves

Called up share capital	2	2
Profit and loss account	114,405	100,293
	---------	---------
Shareholders funds	114,407	100,295
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 25 October 2026 , and are signed on behalf of the board by:

Mr Yuzhi Liu
Director

Company registration number: 10143850

Super QH Ltd

Notes to the Financial Statements

Year ended 31 January 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 43 Middleton Avenue, London, E4 8EF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	over estimated economic life of 8 years on st-line basis
Equipment	-	over estimated economic life of 8 years on st-line basis

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 5 (2025: 4 ).

5. Intangible assets

	Goodwill
	£
Cost
At 1 February 2025 and 31 January 2026	16,000
	--------
Amortisation
At 1 February 2025 and 31 January 2026	–
	--------
Carrying amount
At 31 January 2026	16,000
	--------
At 31 January 2025	16,000
	--------

6. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 February 2025	46,919	4,091	51,010
Additions	36,027	–	36,027
Disposals	( 15,844)	–	( 15,844)
	--------	-------	--------
At 31 January 2026	67,102	4,091	71,193
	--------	-------	--------
Depreciation
At 1 February 2025	11,063	1,592	12,655
Charge for the year	6,887	411	7,298
Disposals	( 4,786)	–	( 4,786)
	--------	-------	--------
At 31 January 2026	13,164	2,003	15,167
	--------	-------	--------
Carrying amount
At 31 January 2026	53,938	2,088	56,026
	--------	-------	--------
At 31 January 2025	35,856	2,499	38,355
	--------	-------	--------

At the year end, the net book value of assets held under hire purchase agreements amounted to £33,025 (2025 £11,057).

7. Debtors

	2026	2025
	£	£
Trade debtors	49,318	50,369
Other debtors	4,315	3,163
	--------	--------
	53,633	53,532
	--------	--------

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	12,394	15,412
Corporation tax	–	4,892
Other creditors	10,237	14,290
	--------	--------
	22,631	34,594
	--------	--------

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Other creditors	23,369	–
	--------	----

10. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr Yuzhi Liu	( 7,138)	( 482)	6,174	( 1,446)
	-------	----	-------	-------

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr Yuzhi Liu	( 10,880)	( 10,107)	13,849	( 7,138)
	--------	--------	--------	-------

At the balance sheet date, included in the "other creditor" due less than one year of £10,237 is an amount of £1,446 (2024: £7,138) due to the company director, Mr Liu YuZhi, the terms of the credit balance is nterest free, unsecured, and repayable on demand .