Company registration number 08880067 (England and Wales)
Stephen Coe (Builders) Ltd
UNAUDITED FINANCIAL STATEMENTS
for the year ended 28 February 2025
PAGES FOR FILING WITH REGISTRAR
Stephen Coe (Builders) Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 4
Stephen Coe (Builders) Ltd
Statement Of Financial Position
as at 28 February 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
10,278
5,704
Current assets
Stocks
5,050
25,031
Debtors
87,707
83,797
Cash at bank and in hand
70,865
60,958
163,622
169,786
Creditors: amounts falling due within one year
(43,014)
(43,182)
Net current assets
120,608
126,604
Total assets less current liabilities
130,886
132,308
Creditors: amounts falling due after more than one year
(5,691)
(15,832)
Provisions for liabilities
4
(1,953)
(1,426)
Net assets
123,242
115,050
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
123,142
114,950
Total equity
123,242
115,050
Stephen Coe (Builders) Ltd
Statement Of Financial Position (continued)
as at 28 February 2025
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 24 May 2025
S Coe
Director
Company Registration No. 08880067
Stephen Coe (Builders) Ltd
Notes to the financial statements
for the year ended 28 February 2025
- 3 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the total invoice value, excluding value added tax, of sales made during the year and derives from the provision of goods falling within the company's ordinary activities. Turnover is recognised upon the receipt of income.

Tangible fixed assets

Tangible fixed assets are measured at cost and net of depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% reducing balance
Fixtures, fittings & equipment
15% reducing balance
Motor vehicles
25% reducing balance
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences. Such liabilities are not recognised if the timing differences arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Stephen Coe (Builders) Ltd
Notes to the financial statements (continued)
for the year ended 28 February 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
5
5
3
Tangible fixed assets
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 March 2024
-
0
453
21,893
22,346
Additions
6,000
-
0
-
0
6,000
At 28 February 2025
6,000
453
21,893
28,346
Depreciation and impairment
At 1 March 2024
-
0
453
16,189
16,642
Depreciation charged in the year
-
0
-
0
1,426
1,426
At 28 February 2025
-
0
453
17,615
18,068
Carrying amount
At 28 February 2025
6,000
-
0
4,278
10,278
At 29 February 2024
-
0
-
0
5,704
5,704
4
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
1,953
1,426
5
Company information

Stephen Coe (Builders) Ltd is a private company limited by shares incorporated in England and Wales. The registered office is West House, King Cross Road, Halifax, West Yorkshire, HX1 1EB.

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