Structure Tec (UK) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06770276

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,139		1,518

			1,139		1,518
CURRENT ASSETS
Stocks	5	4,500		4,500
Debtors	6	-		131
Cash at bank and in hand		282		282

		4,782		4,913
Creditors: Amounts Falling Due Within One Year	7	(12,002 )		(11,657 )

NET CURRENT ASSETS (LIABILITIES)			(7,220 )		(6,744 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(6,081 )		(5,226 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(37 )

NET LIABILITIES			(6,081 )		(5,263 )

CAPITAL AND RESERVES
Called up share capital	8		2		2
Profit and Loss Account			(6,083 )		(5,265 )

SHAREHOLDERS' FUNDS			(6,081)		(5,263)

Page 1

Page 2

Structure Tec (UK) Limited

Balance Sheet (continued)

As At 28 February 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

On behalf of the board

Mr Michael Gosling

Director

20/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Structure Tec (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06770276 . The registered office is Charter House, 105 Leigh Road, Leigh-On-Sea, Essex, SS9 1JL.

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.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.The accounts have been drawn up on the going concern basis. Of the company's liabilities, £11,431 (2024: £10,104) is owed to the director. The director has agreed not to seek repayment of these debts until the company has sufficient funds to trade for the foreseeable future.

If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets as current assets.

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:

Plant & Machinery	25% on reducing balance
Fixtures & Fittings	25% on reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

Page 3

Page 4

Structure Tec (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 March 2024	16,438	1,061	17,499

As at 28 February 2025	16,438	1,061	17,499

Depreciation
As at 1 March 2024	15,349	632	15,981
Provided during the period	272	107	379

As at 28 February 2025	15,621	739	16,360

Net Book Value
As at 28 February 2025	817	322	1,139

As at 1 March 2024	1,089	429	1,518

5. Stocks

	2025	2024
	£	£
Stock	4,500	4,500

6. Debtors

	2025	2024
	£	£
Due within one year
VAT	-	131

Page 4

Page 5

Structure Tec (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	799
Corporation tax	167	151
Other taxes and social security	81	81
Accrued expenses	323	522
Director's loan account	11,431	10,104

	12,002	11,657

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

Page 5