S. T. Electrical and Security Ltd

Registered number

09961976

Filleted Accounts

30 January 2025

S. T. Electrical and Security Ltd
Registered number:		09961976
Balance Sheet
as at 30 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		22,209			27,618

Current assets
Debtors	4	208,202			156,379
Cash at bank and in hand		6,249			3,469
		214,451			159,848

Creditors: amounts falling due within one year	5	(168,838)			(114,801)

Net current assets			45,613			45,047

Total assets less current liabilities			67,822			72,665

Creditors: amounts falling due after more than one year	6		(37,019)			(47,495)



Net assets			30,803			25,170

Capital and reserves
Called up share capital			100			100
Profit and loss account			30,703			25,070

Shareholders' funds			30,803			25,170

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.




Mr A Dowd
Director
Approved by the board on 20 October 2025

S. T. Electrical and Security Ltd
Notes to the Accounts
for the year ended 30 January 2025


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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	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	15% reducing balance
	Fixtures, fittings, tools and equipment	15% reducing balance
	Computer equipment	50% reducing balance
	Motor vehicles	20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, 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 initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and 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.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		3


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 31 January 2024	7,876		42,829		50,705
	At 30 January 2025	7,876		42,829		50,705

	Depreciation
	At 31 January 2024	5,584		17,503		23,087
	Charge for the year	344		5,065		5,409
	At 30 January 2025	5,928		22,568		28,496

	Net book value
	At 30 January 2025	1,948		20,261		22,209
	At 30 January 2024	2,292		25,326		27,618


4	Debtors			2025		2024
£					£

	Trade debtors			6,218		4,018
	Other debtors			201,984		152,361
				208,202		156,379


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			4,861		4,861
	Taxation and social security costs			163,727		109,690
	Other creditors			250		250
				168,838		114,801


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			28,512		34,127
	Obligations under finance lease and hire purchase contracts			8,507		13,368
				37,019		47,495


7	Other information

	S. T. Electrical and Security Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	6 Mendip Close
	Liverpool
	L26 1XU