ST (EDINBURGH) LTD.


Director	SOOD, Rajan


Registered Address	6 Chapelton Avenue
	Bearsden
	Glasgow
	G61 2RE


Registered Number	SC409261 (Scotland)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	4		3,385		4,172
			3,385		4,172
Current assets
Stocks	5	3,483		1,987
Debtors	6	25,717		111,870
Cash at bank and on hand		31,965		18,210
		61,165		132,067
Creditors amounts falling due within one year	7	(44,706)		(62,127)
Net current assets (liabilities)			16,459		69,940
Total assets less current liabilities			19,844		74,112
Creditors amounts falling due after one year	8		(26,387)		(26,387)
Net assets			(6,543)		47,725
Capital and reserves
Called up share capital			1		1
Profit and loss account			(6,544)		47,724
Shareholders' funds			(6,543)		47,725

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 Director acknowledges 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 Director on 24 December 2025, and are signed on its behalf by:

SOOD, Rajan
Director
Registered Company No. SC409261

ST (EDINBURGH) LTD.

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

1.	Accounting policies

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

	Statement of compliance
	There 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. The financial statement have been prepared under the historical cos convention.

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

	Turnover policy
	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.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	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.

	Intangible assets
	Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses over a period of 10 years.

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


	Reducing balance (%)	Straight line (years)
Land and buildings	-	10
Fixtures and fittings	25	-

	Finance leases and hire purchase contracts
	Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Financial instruments
	Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised

Financial instruments

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the
transaction is measured at the present value of the future receipts discounted at a market rate of
interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	4,400	4,400
At 31 March 25	4,400	4,400
Amortisation and impairment
At 01 April 24	4,400	4,400
At 31 March 25	4,400	4,400
Net book value
At 31 March 25	-	-
At 31 March 24	-	-

4.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Total
	£	£	£
Cost or valuation
At 01 April 24	7,200	113,287	120,487
Additions	-	300	300
At 31 March 25	7,200	113,587	120,787
Depreciation and impairment
At 01 April 24	7,200	109,115	116,315
Charge for year	-	1,087	1,087
At 31 March 25	7,200	110,202	117,402
Net book value
At 31 March 25	-	3,385	3,385
At 31 March 24	-	4,172	4,172

5.	Stocks

	2025	2024
	£	£
Finished goods	3,483	1,987
Total	3,483	1,987

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	21,202	98,113
Prepayments and accrued income	4,515	13,757
Total	25,717	111,870

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	23,638	43,729
Bank borrowings and overdrafts	-	4,947
Taxation and social security	2,597	233
Other creditors	15,915	6,101
Accrued liabilities and deferred income	2,556	7,117
Total	44,706	62,127

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	26,387	26,387
Total	26,387	26,387


	Included within other creditors falling due within one year and creditors falling due after more than one year is £26,387 (2024: £31,333) in respect of a bank loan which is guaranteed by the government under Coronavirus Business Interruption Loan Scheme. The interest is charged at 3.99% above base rate per annum on this loan. Bank loan is secured by a fixed and floating charge over present and future assets of the company.

Included within other creditors falling due within one year and creditors falling due after more than one year is £26,387 (2024: £31,333) in respect of a bank loan which is guaranteed by the government under Coronavirus Business Interruption Loan Scheme.

The interest is charged at 3.99% above base rate per annum on this loan.

Bank loan is secured by a fixed and floating charge over present and future assets of the company.

9.	Other commitments
	LEASING AGREEMENTS: Minimum lease payments under non-cancellable operating leases fall due as follows: Due within one year: £22,600 (2024: £22,000)