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STEER & CO HOLDINGS LIMITED

Registered Number
12053043
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

STEER & CO HOLDINGS LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Director | R STEER

Registered Address | 27 Old Gloucester Street
| London
| WC1N 3AX

Registered Number | 12053043 (England and Wales)

STEER & CO HOLDINGS LIMITED
Balance Sheet as at
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 34,580 |  |  |  | 42,316
Investments | 5 |  |  | - |  |  |  | 1
Investment property | 4 |  |  | 842,640 |  |  |  | 842,640
|  |  |  | 877,220 |  |  |  | 884,957
Current assets |  |  |  |  |  |  |  |
Debtors |  | 1,401 |  |  |  | 155,435 |  |
Cash at bank and on hand |  | 117,134 |  |  |  | 20,265 |  |
|  | 118,535 |  |  |  | 175,700 |  |
Creditors amounts falling due within one year | 6 | (192,289) |  |  |  | (218,918) |  |
Net current assets (liabilities) |  |  |  | (73,754) |  |  |  | (43,218)
Total assets less current liabilities |  |  |  | 803,466 |  |  |  | 841,739
Net assets |  |  |  | 803,466 |  |  |  | 841,739
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 803,464 |  |  |  | 841,737
Shareholders' funds |  |  |  | 803,466 |  |  |  | 841,739

- 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 5 March 2026, and are signed on its behalf by:
R STEER Director Registered Company No. 12053043

STEER & CO HOLDINGS LIMITED
Notes to the Financial Statements
for the year ended 30 September 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%)
| Fixtures and fittings | 15
| Vehicles | 20

| 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
--- | ---
| Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold. The fair value is determined annually by external valuers and derived from current market rent and investment property yields for comparable real estate, adjusted if necessary, for any difference in nature, location or condition of the specific property.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 0

3. | Tangible fixed assets
--- | ---

|  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 October 24 | 34,690 |  | 22,234 |  | 56,924
| At 30 September 25 | 34,690 |  | 22,234 |  | 56,924
| Depreciation and impairment
| At 01 October 24 | 6,938 |  | 7,670 |  | 14,608
| Charge for year | 5,550 |  | 2,186 |  | 7,736
| At 30 September 25 | 12,488 |  | 9,856 |  | 22,344
| Net book value
| At 30 September 25 | 22,202 |  | 12,378 |  | 34,580
| At 30 September 24 | 27,752 |  | 14,564 |  | 42,316

4. | Investment property
--- | ---

|  | £
| Fair value at 01 October 24 | 842,640
| At 30 September 25 | 842,640

5. | Fixed asset investments
--- | ---
| Steer and Co Limited was dissolved on 16 September 2025.

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 October 24 | 1 |  | 1
| Disposals | (1) |  | (1)
| Net book value
| At 30 September 25 | - |  | -
| At 30 September 24 | 1 |  | 1

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 17,306 |  | 9,130
| Taxation and social security | - |  | 411
| Other creditors | 174,983 |  | 209,377
| Total | 192,289 |  | 218,918

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

7. | Related party transactions
--- | ---
| On 10 May 2021 the Company entered into a joint loan agreement with the Director and a connected party to help fund the purchase of an investment property. The loan is subject to interest and is repayable on demand. At the year end the amount outstanding was £171,794.