S&T Accountants Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04389951 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

S&T Accountants Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr T E Brown

SECRETARY:

Ms S H Paddon

REGISTERED OFFICE:

2 Higher Barn

Higher Woodsford

DORCHESTER

Dorset

DT2 8BT

REGISTERED NUMBER:

04389951 (England and Wales)

ACCOUNTANTS:

S&T Accountants Ltd

2 Higher Barn

Higher Woodsford

DORCHESTER

Dorset

DT2 8BT

FIXED ASSETS

Tangible assets

4

531

478

CURRENT ASSETS

Debtors

5

2,294

957

Cash at bank

10,445

13,374

12,739

14,331

CREDITORS

Amounts falling due within one year

6

3,497

4,538

NET CURRENT ASSETS

9,242

9,793

TOTAL ASSETS LESS CURRENT
LIABILITIES

9,773

10,271

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

9,772

10,270

SHAREHOLDERS' FUNDS

9,773

10,271

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 April 2025 and were signed by:

Mr T E Brown - Director

1.	STATUTORY INFORMATION

S&T Accountants 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 represents net fees received, excluding Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2024

2,511

7,931

10,442

Additions

-

230

At 31 March 2025

2,511

8,161

10,672

DEPRECIATION

At 1 April 2024

2,346

7,618

9,964

Charge for year

41

136

177

At 31 March 2025

2,387

7,754

10,141

NET BOOK VALUE

At 31 March 2025

124

407

531

At 31 March 2024

165

313

478

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

180

957

Other debtors

2,114

-

2,294

957

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade creditors

307

545

Taxation and social security

105

189

Other creditors

3,085

3,804

3,497

4,538

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

All transactions with the Director are entered through the Directors Current Account.