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REGISTERED NUMBER: 11215422 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st March 2025

for

Metal Stairs Limited

Metal Stairs Limited (Registered number: 11215422)






Contents of the Financial Statements
for the Year Ended 31st March 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


Metal Stairs Limited (Registered number: 11215422)

Balance Sheet
31st March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 25,008 14,818
Tangible assets 5 81,729 108,541
106,737 123,359

CURRENT ASSETS
Stocks 44,605 23,339
Debtors 6 49,072 153,702
Cash at bank and in hand 282,559 189,230
376,236 366,271
CREDITORS
Amounts falling due within one year 7 231,402 191,633
NET CURRENT ASSETS 144,834 174,638
TOTAL ASSETS LESS CURRENT
LIABILITIES

251,571

297,997

CREDITORS
Amounts falling due after more than
one year

8

(9,610

)

(27,357

)

PROVISIONS FOR LIABILITIES (20,432 ) (17,185 )
NET ASSETS 221,529 253,455

CAPITAL AND RESERVES
Called up share capital 60 60
Capital redemption reserve 90 90
Retained earnings 221,379 253,305
SHAREHOLDERS' FUNDS 221,529 253,455

Metal Stairs Limited (Registered number: 11215422)

Balance Sheet - continued
31st March 2025


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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd May 2025 and were signed on its behalf by:




Mr A Taylor - Director



Mr B Sippel - Director


Metal Stairs Limited (Registered number: 11215422)

Notes to the Financial Statements
for the Year Ended 31st March 2025

1. STATUTORY INFORMATION

Metal Stairs Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 11215422

Registered office: Unit 12 Oldfields Business Park
Galveston Grove
Stoke-On-Trent
Staffordshire
ST4 3PE

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 represents net invoiced sales of goods and services, excluding value added tax.

Revenue is recognised as the company becomes entitled to consideration for the goods and services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced on service contracts.

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.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.


Metal Stairs Limited (Registered number: 11215422)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

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 3 (2024 - 3 ) .

Metal Stairs Limited (Registered number: 11215422)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

4. INTANGIBLE FIXED ASSETS
Development
costs
£   
COST
At 1st April 2024 22,301
Additions 13,800
At 31st March 2025 36,101
AMORTISATION
At 1st April 2024 7,483
Amortisation for year 3,610
At 31st March 2025 11,093
NET BOOK VALUE
At 31st March 2025 25,008
At 31st March 2024 14,818

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1st April 2024 83,811 1,714 62,284 14,870 162,679
Additions - - - 432 432
At 31st March 2025 83,811 1,714 62,284 15,302 163,111
DEPRECIATION
At 1st April 2024 24,499 784 20,915 7,940 54,138
Charge for year 14,828 233 10,343 1,840 27,244
At 31st March 2025 39,327 1,017 31,258 9,780 81,382
NET BOOK VALUE
At 31st March 2025 44,484 697 31,026 5,522 81,729
At 31st March 2024 59,312 930 41,369 6,930 108,541

Metal Stairs Limited (Registered number: 11215422)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2025

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Motor
vehicles
£   
COST
At 1st April 2024
and 31st March 2025 45,396
DEPRECIATION
At 1st April 2024 11,349
Charge for year 8,512
At 31st March 2025 19,861
NET BOOK VALUE
At 31st March 2025 25,535
At 31st March 2024 34,047

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 32,643 143,883
Other debtors 16,429 9,819
49,072 153,702

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 17,757 12,022
Trade creditors 46,990 24,867
Taxation and social security 51,870 33,571
Other creditors 114,785 121,173
231,402 191,633

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.25 31.3.24
£    £   
Hire purchase contracts 9,610 27,357