Registered number
12942568
S&T Maintenance Services Ltd
Filleted Accounts
31 October 2024
S&T Maintenance Services Ltd
Registered number: 12942568
Balance Sheet
as at 31 October 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 55,836 48,675
Current assets
Debtors 4 243,391 76,592
Cash at bank and in hand 316,400 156,928
559,791 233,520
Creditors: amounts falling due within one year 5 (217,297) (145,789)
Net current assets 342,494 87,731
Total assets less current liabilities 398,330 136,406
Creditors: amounts falling due after more than one year 6 - (12,884)
Provisions for liabilities (6,170) (3,473)
Net assets 392,160 120,049
Capital and reserves
Called up share capital 100 100
Profit and loss account 392,060 119,949
Shareholders' funds 392,160 120,049
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.
Wiktor D. Turski
Director
Approved by the board on 15 April 2025
S&T Maintenance Services Ltd
Notes to the Accounts
for the year ended 31 October 2024
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.
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:
Plant and machinery over 4 years
Fixtures, fittings, tools and equipment over 4 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), 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 recognised at transaction price net of any transaction costs.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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. Current and deferred tax 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.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases.
Pensions
Contributions to stakeholder pension plans are expensed when paid.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 15 13
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 November 2023 2,454 58,141 60,595
Additions 2,931 20,990 23,921
At 31 October 2024 5,385 79,131 84,516
Depreciation
At 1 November 2023 1,026 10,894 11,920
Charge for the year 1,158 15,602 16,760
At 31 October 2024 2,184 26,496 28,680
Net book value
At 31 October 2024 3,201 52,635 55,836
At 31 October 2023 1,428 47,247 48,675
4 Debtors 2024 2023
£ £
Trade debtors 166,410 68,412
Other debtors, excess CIS tax suffered due for recovery 76,981 8,180
243,391 76,592
5 Creditors: amounts falling due within one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts 21,939 19,304
Trade creditors 31,597 51,464
Taxation and social security costs 162,392 75,021
Other creditors - directors loans 1,369 -
217,297 145,789
6 Creditors: amounts falling due after one year 2024 2023
£ £
Obligations under finance lease and hire purchase contracts - 12,884
7 Other information
S&T Maintenance Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
226-228 King Street
London
W6 0RA
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