REGISTERED NUMBER: 06133607 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

STP EQUIPMENT LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

P R Barnard

REGISTERED OFFICE:

Unit 3 & 4

Greenwood Court Industrial Estate

Ramridge Road

Luton

Bedfordshire

LU2 0TN

REGISTERED NUMBER:

06133607 (England and Wales)

ACCOUNTANTS:

Thompsons Accountancy Services Ltd

2 Manor Farm Court Old Wolverton Road

Old Wolverton

Milton Keynes

Buckinghamshire

MK12 5NN

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

403,692

404,028

Investment property

7

435,000

435,000

838,692

839,028

CURRENT ASSETS

Stocks

149,520

132,765

Debtors

8

110,990

117,231

Cash at bank

1,499,202

1,215,922

1,759,712

1,465,918

CREDITORS

Amounts falling due within one year

9

197,918

188,414

NET CURRENT ASSETS

1,561,794

1,277,504

TOTAL ASSETS LESS CURRENT LIABILITIES

2,400,486

2,116,532

PROVISIONS FOR LIABILITIES

2,070

2,154

NET ASSETS

2,398,416

2,114,378

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

10

39,496

39,496

Retained earnings

2,358,820

2,074,782

2,398,416

2,114,378

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 December 2025 and were signed by:

P R Barnard - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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

3.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

TURNOVER

Turnover represents net invoiced sales of products, excluding value added tax.

GOODWILL

Goodwill has been amortised over its estimated useful life and has now been completely written off.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

DEFERRED TAX

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

145,000

AMORTISATION

At 1 October 2024

and 30 September 2025

145,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

6.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

395,412

60,590

17,581

1,415

474,998

Additions

-

1,662

-

-

1,662

At 30 September 2025

395,412

62,252

17,581

1,415

476,660

DEPRECIATION

At 1 October 2024

-

55,942

14,242

786

70,970

Charge for year

-

1,005

835

158

1,998

At 30 September 2025

-

56,947

15,077

944

72,968

NET BOOK VALUE

At 30 September 2025

395,412

5,305

2,504

471

403,692

At 30 September 2024

395,412

4,648

3,339

629

404,028

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

435,000

NET BOOK VALUE

At 30 September 2025

435,000

At 30 September 2024

435,000

Fair value at 30 September 2025 is represented by:

£

Valuation in 2022

54,496

Valuation in 2023

(15,000

)

Cost

395,504

435,000

If the freehold property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

395,504

395,504

The investment property was valued on an open market basis on 30 September 2025 by Mr P Barnard - Director .

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

100,925

107,416

Other debtors

557

772

Prepayments

9,508

9,043

110,990

117,231

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

8,543

34,615

Tax

125,429

101,548

VAT

34,278

30,268

Other creditors

685

1,582

Directors' current accounts

26,586

16,910

Deferred rental income

-

1,300

Accrued expenses

2,397

2,191

197,918

188,414

10.

RESERVES

Revaluation

reserve

£

At 1 October 2024

and 30 September 2025

39,496