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Registered number: 01320181
Stevemar Metal Reclamations Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Richardsons
Chartered Accountants
99 London Street
Reading
RG1 4QA
Stevemar Metal Reclamations Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Stevemar Metal Reclamations Limited
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: 01320181

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 113,393 |  | 105,489
|  |  | 113,393 |  | 105,489
CURRENT ASSETS
Debtors | 5 | 186 |  | 12,183 |
Cash at bank and in hand |  | 63,069 |  | 80,691 |
|  | 63,255 |  | 92,874 |
Creditors: Amounts Falling Due Within One Year | 6 | (25,017 ) |  | (21,655 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 38,238 |  | 71,219
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 151,631 |  | 176,708
NET ASSETS |  |  | 151,631 |  | 176,708
CAPITAL AND RESERVES
Called up share capital | 7 |  | 8,000 |  | 8,000
Profit and Loss Account |  |  | 143,631 |  | 168,708
SHAREHOLDERS' FUNDS |  |  | 151,631 |  | 176,708

Page 1
Page 2
Stevemar Metal Reclamations Limited
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 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 Leslie John Stevens Director
16th April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Stevemar Metal Reclamations Limited
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Stevemar Metal Reclamations Limited Registered number 01320181 is a limited by shares company incorporated in England & Wales. The Registered Office is 99 London Street, Reading, Berkshire, RG1 4QA.
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 value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. See note 1.5 regarding mixed use of freehold property. 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:

Freehold | nil
Plant & Machinery | 25% reducing balance
Motor Vehicles | 25% reducing balance

2.4. Investment Properties
The property owned by the company is partly investment property as it is partly held to generate rental income. As the property has mixed use it is accounted for at cost. The value of the property was estimated as £740,000 by an independent valuer in 2020.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 3
Page 4
Stevemar Metal Reclamations Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Government Grant
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
3. Average Number of Employees
Average number of employees, including directors, during the year was:

| 2025 |  | 2024
--- | --- | --- | ---
Office and administration | 2 |  | 2
| 2 |  | 2

4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Motor Vehicles | Total
| £ | £ | £ | £
Cost
As at 1 August 2024 | 82,925 | 82,920 | 113,916 | 279,761
Additions | - | - | 33,994 | 33,994
Disposals | - | - | (21,246 ) | (21,246 )
As at 31 July 2025 | 82,925 | 82,920 | 126,664 | 292,509
Depreciation
As at 1 August 2024 | - | 80,699 | 93,573 | 174,272
Provided during the period | - | 555 | 9,601 | 10,156
Disposals | - | - | (5,312 ) | (5,312 )
As at 31 July 2025 | - | 81,254 | 97,862 | 179,116

...CONTINUED
Page 4
Page 5
Stevemar Metal Reclamations Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Net Book Value
As at 31 July 2025 | 82,925 | 1,666 | 28,802 | 113,393
As at 1 August 2024 | 82,925 | 2,221 | 20,343 | 105,489

See note 1.5 regarding freehold property accounting treatment.
5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 12,180
VAT | 186 |  | 3
| 186 |  | 12,183

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 5,529 |  | 335
Corporation tax | - |  | 835
Other creditors | 806 |  | 903
Accruals and deferred income | 4,975 |  | 5,875
Director's loan account | 13,707 |  | 13,707
| 25,017 |  | 21,655

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 8,000 |  | 8,000

Page 5