Street Design Limited - Filleted accounts

Registered number

02052397

Street Design Limited

Filleted Accounts

31 December 2025

Street Design Limited
Registered number:		02052397
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,939			2,709

Current assets
Stocks		5,572			11,984
Debtors	4	15,069			37,906
Cash at bank and in hand		108,714			165,354
		129,355			215,244

Creditors: amounts falling due within one year	5	(48,836)			(84,181)

Net current assets			80,519			131,063

Total assets less current liabilities			82,458			133,772

Creditors: amounts falling due after more than one year	6		-			(4,167)

Provisions for liabilities			(368)			(515)


Net assets			82,090			129,090

Capital and reserves
Called up share capital			30			30
Profit and loss account			82,060			129,060

Shareholders' funds			82,090			129,090

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




L K Rutherford
Director
Approved by the board on 14 May 2026

Street Design Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life, as follows:



	Plant and machinery	over 5 years
	Motor vehicles	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. Operating lease payments are recognised as an expense on a straight line basis over the lease term.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			9		9


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 January 2025	102,006		24,195		126,201
	At 31 December 2025	102,006		24,195		126,201

	Depreciation
	At 1 January 2025	100,649		22,843		123,492
	Charge for the year	432		338		770
	At 31 December 2025	101,081		23,181		124,262

	Net book value
	At 31 December 2025	925		1,014		1,939
	At 31 December 2024	1,357		1,352		2,709


4	Debtors			2025		2024
£					£

	Trade debtors			-		22,756
	Other debtors			15,069		15,150
				15,069		37,906


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Bank loans and overdrafts			4,167		10,000
	Trade creditors			23,211		23,143
	Taxation and social security costs			15,719		47,555
	Other creditors			5,739		3,483
				48,836		84,181


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			-		4,167


7	Controlling party

	The company has no ultimate controlling party.


8	Other information

	Street Design Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 35, Hayhill Industrial Estate
	Barrow on Soar
	Loughborough
	Leics
	LE12 8LD