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Registered number: 09092497
ST Electronics Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
ATB Accounting Ltd
ST Electronics Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
ST Electronics Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 09092497

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 74,221 |  | 121,455
|  |  | 74,221 |  | 121,455
CURRENT ASSETS
Stocks | 6 | 35,298 |  | 39,052 |
Debtors | 7 | 282,846 |  | 288,803 |
Cash at bank and in hand |  | 1,757 |  | 44,864 |
|  | 319,901 |  | 372,719 |
Creditors: Amounts Falling Due Within One Year | 8 | (221,897 ) |  | (263,540 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 98,004 |  | 109,179
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 172,225 |  | 230,634
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (135,543 ) |  | (193,921 )
NET ASSETS |  |  | 36,682 |  | 36,713
CAPITAL AND RESERVES
Called up share capital | 11 |  | 100 |  | 100
Profit and Loss Account |  |  | 36,582 |  | 36,613
SHAREHOLDERS' FUNDS |  |  | 36,682 |  | 36,713

Page 1
Page 2
ST Electronics Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Robin Jones Director
16/03/2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
ST Electronics Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
ST Electronics Ltd Registered number 09092497 is a limited by shares company incorporated in England & Wales. The Registered Office is 13B Horseshoe Park, Horseshoe Road, Pangbourne, Berkshire, RG8 7JW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of four years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 20% reducing balance
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 20% reducing balance
Computer Equipment | 20% reducing balance

2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
ST Electronics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.8. Taxation
Income tax expense represents the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when it related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2024: 6)
6 6
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | 622,000
As at 30 June 2025 | 622,000
Amortisation
As at 1 July 2024 | 622,000
As at 30 June 2025 | 622,000
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Cost
As at 1 July 2024 | 1,222 | 140,964 | 467 | 11,897 | 154,550
Additions | - | - | - | 3,052 | 3,052
Disposals | - | (41,840 ) | - | - | (41,840 )
As at 30 June 2025 | 1,222 | 99,124 | 467 | 14,949 | 115,762
Depreciation
As at 1 July 2024 | 244 | 29,935 | 93 | 2,823 | 33,095
Provided during the period | 196 | 15,860 | 75 | 2,425 | 18,556
Disposals | - | (10,110 ) | - | - | (10,110 )
As at 30 June 2025 | 440 | 35,685 | 168 | 5,248 | 41,541
Net Book Value
As at 30 June 2025 | 782 | 63,439 | 299 | 9,701 | 74,221
As at 1 July 2024 | 978 | 111,029 | 374 | 9,074 | 121,455

Page 4
Page 5
ST Electronics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 35,298 |  | 39,052

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 272,618 |  | 281,153
Prepayments and accrued income | 4,682 |  | 4,326
Other debtors | 5,546 |  | -
Corporation tax recoverable assets | - |  | 3,324
| 282,846 |  | 288,803

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,263 |  | 9,984
Trade creditors | 99,839 |  | 128,368
Bank loans and overdrafts | 38,423 |  | 36,784
Corporation tax | 1,106 |  | -
Other taxes and social security | 2,908 |  | 2,808
VAT | 46,053 |  | 45,452
Other creditors | 21,245 |  | 15,104
Director's loan account | 2,060 |  | 25,040
| 221,897 |  | 263,540

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 48,151 |  | 68,256
Bank loans | 87,392 |  | 125,665
| 135,543 |  | 193,921

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 10,263 |  | 9,984
Later than one year and not later than five years | 48,151 |  | 68,256
| 58,414 |  | 78,240
| 58,414 |  | 78,240

Page 5
Page 6
ST Electronics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
11. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1 each | 100 |  | 100

12. Other Commitments
At the end of the period the company had annual commitments under non-cancellable leases as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Not later than one year | 19,400 |  | -
Later than one year and not later than five years | 14,400 |  | 12,500
| 33,800 |  | 12,500

13. Directors Advances, Credits and Guarantees
Dividends paid to directors

| 2025 | 2024
--- | --- | ---
| £ | £
Mr Robin Jones | 8,000 | 14,500

14. Dividends

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
On equity shares:
Final dividend paid | 8,000 |  | 14,500

15. Ultimate Controlling Party
The company's ultimate controlling party is Robin Jones by virtue of his ownership of 100% of the issued share capital in the company.
Page 6