REGISTERED NUMBER: 14828777 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

STFES Holdings Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

S T J Freeman

REGISTERED OFFICE:

The Elms Green Lane

Hardwicke

Gloucester

Gloucestershire

GL2 4QA

REGISTERED NUMBER:

14828777 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

FIXED ASSETS

Investments

4

17,650

13,661

CURRENT ASSETS

Debtors

5

294

-

Cash at bank

9,111

10,412

9,405

10,412

CREDITORS

Amounts falling due within one year

6

15,888

15,852

NET CURRENT LIABILITIES

(6,483

)

(5,440

)

TOTAL ASSETS LESS CURRENT LIABILITIES

11,167

8,221

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

7

2,524

179

Retained earnings

7,643

7,042

SHAREHOLDERS' FUNDS

11,167

8,221

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 November 2025 and were signed by:

S T J Freeman - Director

1.	STATUTORY INFORMATION

STFES Holdings 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Cost or valuation

At 1 May 2024

1,000

12,661

13,661

Additions

-

802

802

Revaluations

-

3,187

3,187

At 30 April 2025

1,000

16,650

17,650

Net book value

At 30 April 2025

1,000

16,650

17,650

At 30 April 2024

1,000

12,661

13,661

Cost or valuation at 30 April 2025 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Valuation in 2024

-

179

179

Valuation in 2025

-

3,186

3,186

Cost

1,000

13,285

14,285

1,000

16,650

17,650

Other fixed asset investments were valued on an open market basis basis on 30 April 2025 by using the London Stock Market figures .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Other debtors

294

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/25

30/4/24

£

£

Bank loans and overdrafts

35

-

Amounts owed to group undertakings

15,000

15,000

Other creditors

853

852

15,888

15,852

7.

RESERVES

Revaluation

reserve

£

At 1 May 2024

179

movement in the year

2,345

At 30 April 2025

2,524

8.	RELATED PARTY DISCLOSURES

Mr S T Freeman

Director

As at 30 April 2025 the company owes the director £252 (2024 - £252). The balance owed, included within other creditors, is made of business expenses not yet reimbursed and declared dividends directly credited to the director's loan account. The loan balance is repayable to the director on demand.

STF Electrical Services Ltd

Wholly owned subsidiary

During the previous period the company purchased 100% of the share capital of STF Electrical Services Ltd.

At 30 April 2025 the company owed £15,000 (2024 - £15,000) to the subsidiary and this loan is interest free and has no fixed repayment terms.