STP COMMERCIAL SOLUTIONS LIMITED


Directors	JONES, Paul Robert
	PEPPERELL, Stephen


Registered Address	19 The Row Main Road
	Edenbridge
	TN8 6HX


Registered Number	07848495 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	4		100		100
Investment property	3		725,000		725,000
			725,100		725,100
Current assets
Debtors	5	1,223		1,223
Cash at bank and on hand		97,524		68,021
		98,747		69,244
Creditors amounts falling due within one year	6	(174,545)		(162,301)
Net current assets (liabilities)			(75,798)		(93,057)
Total assets less current liabilities			649,302		632,043
Provisions for liabilities	7		(116,500)		(116,500)
Net assets			532,802		515,543
Capital and reserves
Called up share capital			200		200
Profit and loss account			532,602		515,343
Shareholders' funds	8		532,802		515,543

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 3 December 2025, and are signed on its behalf by:

JONES, Paul Robert
Director
Registered Company No. 07848495

STP COMMERCIAL SOLUTIONS LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Turnover policy
	Turnover represents the rental income from investment properties and is recognised on a time apportioned basis. The rental income is shown net of VAT and other sales related taxes.

	Revenue from rendering of services
	Revenue 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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	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.

Deferred tax

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.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.

	Financial instruments
	A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment.

Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. 

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Investment property
	The fair value of investment properties have been arrived at on the basis of a valuation carried out at the balance sheet date by the directors. The valuation was on an open market basis by reference to market evidence of transaction prices for similar properties in the area.


		£
	Fair value at 01 September 24	725,000
	At 31 August 25	725,000

4.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 September 24	100	100
At 31 August 25	100	100
Net book value
At 31 August 25	100	100
At 31 August 24	100	100

	Notes
	¹Investments in group undertakings and participating interests

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Prepayments and accrued income	1,223	1,223
Total	1,223	1,223

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Amounts owed to related parties	142,534	130,030
Taxation and social security	5,611	5,721
Other creditors	24,400	24,400
Accrued liabilities and deferred income	2,000	2,150
Total	174,545	162,301

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	116,500	116,500
Total	116,500	116,500

8.	Fair value reserve
	Included within the profit and loss reserves are non-distributable reserves relating to fair value adjustments to the carrying value of investment properties of £366,507 (2024 - £366,507)

9.	Events after reporting date
	After the year end, the company has paid contributions of £120,000 to the Employee Ownership Trust.

10.	Related party transactions
	Contributions totalling £412,000 (2024: 1,041,073) have been made to the Employee Ownership Trust during the year and have been treated as a distribution from reserves.

11.	Controlling party
	STP Employee Trustee Limited holds the shares in the company in its capacity as a corporate trustee for the STP Employee Ownership Trust. It does not produce consolidated accounts as there is no requirement to do so. The registered office of the entity is 19 The Row Main Road, Edenbridge, Kent, England, TN8 6HX.