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Registered number: 03795595
Stevens Services (West End) Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 03795595
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 711,759 756,353
711,759 756,353
CURRENT ASSETS
Stocks 5 33,000 22,438
Debtors 6 1,146,524 353,688
Cash at bank and in hand 267,941 365,649
1,447,465 741,775
Creditors: Amounts Falling Due Within One Year 7 (938,266 ) (513,178 )
NET CURRENT ASSETS (LIABILITIES) 509,199 228,597
TOTAL ASSETS LESS CURRENT LIABILITIES 1,220,958 984,950
Creditors: Amounts Falling Due After More Than One Year 8 (363,377 ) (437,002 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 10 (35,045 ) (47,025 )
NET ASSETS 822,536 500,923
CAPITAL AND RESERVES
Called up share capital 11 1,000 1,000
Income Statement 821,536 499,923
SHAREHOLDERS' FUNDS 822,536 500,923
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Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr I J Stevens
Director
17/07/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Stevens Services (West End) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03795595 . The registered office is Albany House, Claremont Lane, Esher, Surrey, KT10 9FQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
Presentation currency
The accounts are presented in and rounded to the nearest £1 sterling.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 1%-10% on cost
Plant & Machinery 25% on cost
Motor Vehicles 25% on cost
Computer Equipment 33% on cost
2.4. Stocks and Work in Progress
The amount of contract costs, at cost incurred is included in work in progress and stock as contract work in progress.

The amount by which recorded turnover is in excess of payments on account is included in debtors as amounts due on contracts.

Payments in excess of recorded turnover and contract work in progress are included in creditors as payments received on account on contracts.

The amount by which provisions or accruals for foreseeable losses exceed costs incurred, after transfers to cost of sales, is included within either provisions for liabilities and charges or creditors, as appropriate.

Costs include all direct expenditure and an appropriate proportion of fixed and variable overheads.
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2.5. 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.
2.6. Pensions
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.
2.7. Hire purchase
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts arc depreciated over their estimated useful lives. Those held under finance leases arc depreciated over their estimated useful lives or the lease term, whichever is the shorter.
The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2023: 16)
16 16
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 693,607 - 124,300 31,357 849,264
Additions - 4,681 - 5,278 9,959
As at 30 September 2024 693,607 4,681 124,300 36,635 859,223
Depreciation
As at 1 October 2023 61,136 - 9,654 22,121 92,911
Provided during the period 16,087 1,199 31,075 6,192 54,553
As at 30 September 2024 77,223 1,199 40,729 28,313 147,464
Net Book Value
As at 30 September 2024 616,384 3,482 83,571 8,322 711,759
As at 1 October 2023 632,471 - 114,646 9,236 756,353
Included in cost of land and buildings is freehold land of £295,964 (2023 - £295,964) which is not depreciated. 
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Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Plant & Machinery 83,571 114,646
5. Stocks
2024 2023
£ £
Materials 33,000 22,438
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 832,890 344,730
Other debtors 313,634 8,958
1,146,524 353,688
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 28,375 28,375
Trade creditors 641,912 220,386
Bank loans and overdrafts 45,250 40,364
Corporation tax 118,905 60,261
Other taxes and social security 22,572 34,062
Other creditors - 2,414
Accruals and deferred income 6,200 36,628
Directors' loan accounts 40,587 38,587
Amounts owed to group undertakings 34,465 52,101
938,266 513,178
Included within fixed assets are assets under hire purchase contracts with a carrying value of £83,571 (2023: £114,646).
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 47,646 76,021
Bank loans 315,731 360,981
363,377 437,002
Included within fixed assets are assets under hire purchase contracts with a carrying value of £83,571 (2023: £114,646).
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9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 28,375 28,375
Later than one year and not later than five years 22,542 28,375
Later than five years 25,104 47,646
76,021 104,396
76,021 104,396
10. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 35,045 47,025
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
12. Related Party Transactions
The Company has taken the advantage of Section 33 Paragraph 1A not to disclose transactions with wholly owned group members.
13. Ultimate Controlling Party
The immediate and ultimate parent comany is Stevens Washrooms Holdings Ltd, a company incorporated in the United Kingdom.
The ultimate controlling parties are I Stevens and E A Stevens.
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