1 January 2024 v2025.36.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP029527122024-01-012024-12-31029527122024-12-31029527122023-12-3102952712core:WithinOneYear2024-12-3102952712core:WithinOneYear2023-12-3102952712core:AfterOneYear2024-12-3102952712core:AfterOneYear2023-12-3102952712core:ShareCapital2024-12-3102952712core:ShareCapital2023-12-3102952712core:SharePremium2024-12-3102952712core:SharePremium2023-12-3102952712core:RetainedEarningsAccumulatedLosses2024-12-3102952712core:RetainedEarningsAccumulatedLosses2023-12-3102952712bus:Director12024-01-012024-12-3102952712bus:Director22024-01-012024-12-3102952712bus:RegisteredOffice2024-01-012024-12-3102952712core:PlantMachinery2024-01-012024-12-3102952712core:OfficeEquipment2024-01-012024-12-3102952712core:FurnitureFittings2024-01-012024-12-3102952712core:MotorVehicles2024-01-012024-12-31029527122023-01-012023-12-3102952712core:LandBuildings2024-01-0102952712core:PlantMachinery2024-01-01029527122024-01-0102952712core:LandBuildings2024-12-3102952712core:PlantMachinery2024-12-3102952712core:LandBuildings2023-12-3102952712core:PlantMachinery2023-12-3102952712core:CostValuation2024-01-0102952712core:CostValuation2024-12-310295271212024-01-012024-12-3102952712countries:EnglandWales2024-01-012024-12-3102952712bus:AuditExempt-NoAccountantsReport2024-01-012024-12-3102952712bus:PrivateLimitedCompanyLtd2024-01-012024-12-3102952712bus:SmallEntities2024-01-012024-12-3102952712bus:FullAccounts2024-01-012024-12-31
Company registration number:
02952712
S T Control Services ltd
Unaudited Filleted Financial Statements for the year ended
31 December 2024
S T Control Services ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of S T Control Services ltd
Year ended
31 December 2024
As described on the statement of financial position, the Board of Directors of
S T Control Services ltd
are responsible for the preparation of the
financial statements
for the year ended
31 December 2024
, which comprise the income statement, statement of income and retained earnings, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Bookkeeping & Accounts AG Ltd
S T Control Services ltd
Statement of Financial Position
31 December 2024
20242023
Note££
Fixed assets    
Tangible assets 5
272,126
 
246,597
 
Investments 6
7,512
 
7,512
 
279,638
 
254,109
 
Current assets    
Debtors 7
114,500
 
218,894
 
Cash at bank and in hand
207,870
 
183,274
 
322,370
 
402,168
 
Creditors: amounts falling due within one year 8
(86,926
)
(112,520
)
Net current assets
235,444
 
289,648
 
Total assets less current liabilities 515,082   543,757  
Creditors: amounts falling due after more than one year 9
(105,617
)
(121,008
)
Net assets
409,465
 
422,749
 
Capital and reserves    
Called up share capital
100
 
100
 
Share premium
(119,940
)
(119,940
)
Profit and loss account
529,305
 
542,589
 
Shareholders funds
409,465
 
422,749
 
For the year ending
31 December 2024
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
30 April 2025
, and are signed on behalf of the board by:
Mr David Robertson
Mrs Dawn Robertson
DirectorDirector
Company registration number:
02952712
S T Control Services ltd
Notes to the Financial Statements
Year ended
31 December 2024

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
3 Old Woking Road
,
West Byfleet
,
Surrey
,
KT14 6LW
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and 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 assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, 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.

Current tax

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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount 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 capital and reserves. However, the increase is recognised in profit or loss to the extent that 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 capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Plant and machinery
25% on written down value
Office equipment
25% on written down value
Fixtures and fittings
25% on written down value
Motor vehicles
25% on written down value

Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

4 Average number of employees

The average number of persons employed by the company during the year was
7
(2023:
6.00
).

5 Tangible assets

Land and buildingsPlant and machinery etc.Total
£££
Cost      
At
1 January 2024
185,000
 
150,063
 
335,063
 
Additions -  
68,293
 
68,293
 
Disposals -  
(45,619
)
(45,619
)
At
31 December 2024
185,000
 
172,737
 
357,737
 
Depreciation      
At
1 January 2024
-  
88,466
 
88,466
 
Charge -  
22,984
 
22,984
 
Disposals -  
(25,839
)
(25,839
)
At
31 December 2024
-  
85,611
 
85,611
 
Carrying amount      
At
31 December 2024
185,000
 
87,126
 
272,126
 
At 31 December 2023
185,000
 
61,597
 
246,597
 

6 Investments

Other investments other than loans
£
Cost  
At
1 January 2024
7,512
 
At
31 December 2024
7,512
 
Impairment  
At
1 January 2024
and
31 December 2024
-  
Carrying amount  
At
31 December 2024
7,512
 
At 31 December 2023
7,512
 

7 Debtors

20242023
££
Trade debtors
106,412
 
213,647
 
Other debtors
8,088
 
5,247
 
114,500
 
218,894
 

8 Creditors: amounts falling due within one year

20242023
££
Bank loans and overdrafts
2,034
 
243
 
Trade creditors
52,003
 
26,042
 
Taxation and social security
33,353
 
57,551
 
Other creditors
(464
)
28,684
 
86,926
 
112,520
 

9 Creditors: amounts falling due after more than one year

20242023
££
Bank loans and overdrafts
89,103
 
94,396
 
Other creditors
16,514
 
26,612
 
105,617
 
121,008