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Registered number: 04447365 STEPCOTT LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
STEPCOTT LIMITED CONTENTS
| Page
Balance sheet | 1 - 2
Notes to the financial statements | 3 - 4
STEPCOTT LIMITED REGISTERED NUMBER: 04447365 BALANCE SHEET AS AT 31 MAY 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 488,597 |  | 488,597
|  |  | 488,597 |  | 488,597
Current assets |  |  |  |  |
Cash at bank and in hand |  | 6,316 |  | 74,896 |
|  | 6,316 |  | 74,896 |
Creditors: amounts falling due within one year |  | (11,265) |  | (10,677) |
Net current (liabilities)/assets |  |  | (4,949) |  | 64,219
Total assets less current liabilities |  |  | 483,648 |  | 552,816
Creditors: amounts falling due after more than one year |  |  | (272,632) |  | (344,885)
Net assets |  |  | 211,016 |  | 207,931
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 140,000 |  | 140,000
Profit and loss account |  |  | 71,016 |  | 67,931
|  |  | 211,016 |  | 207,931
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to entities subject to the micro-entities' regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. Page 1
STEPCOTT LIMITED REGISTERED NUMBER: 04447365 BALANCE SHEET (CONTINUED) AS AT 31 MAY 2025 The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ Mr D A S Stephens
Director
Date: 28 December 2025
The notes on pages 3 to 4 form part of these financial statements. Page 2
STEPCOTT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025
1. | General information
Stepcott Limited is a private limited company incorporated in the United Kingdom. The registered office is Ground Floor, 45 Pall Mall, St. James's, London, SW1Y 5JG. The principal activity of the company during the year under review was ownership, and management of properties for the purpose of generating rental income. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 105 the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | Revenue
The company's turnover represent gross rents receivable which are accounted for on an accruals basis. Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
STEPCOTT LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 2.Accounting policies (continued)
| 2.3 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, . Depreciation is provided on the following basis:
|  |  |  | S/Term Leasehold Property | - | nil %
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
3. | Employees
| The average monthly number of employees including directors during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 3 | 3
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