Registration number: 09735923

STEAMHAUS LIMITED

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

STEAMHAUS LIMITED

Company Information

Directors

Mr Daniel Faraday-Foster Mr Christopher Merrett Mr Robert Greenwood Mr Philip John Horn

Registered office

Fourways House, 57 Hilton Street, Manchester United Kingdom M1 2EJ

Accountants

Analytia Partners Limited Licenced AccountantsPiccadilly Business Centre Unit C Aldow Enterprise Park Blackett Street Manchester M12 6AE

STEAMHAUS LIMITED

(Registration number: 09735923)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,526	8,006
Current assets
Debtors	5	1,126,239	1,429,254
Cash at bank and in hand		660,582	393,574
		1,786,821	1,822,828
Creditors: Amounts falling due within one year	6	(1,021,843)	(1,478,370)
Net current assets		764,978	344,458
Total assets less current liabilities		768,504	352,464
Creditors: Amounts falling due after more than one year	6	(40,707)	(89,099)
Provisions for liabilities		(881)	(2,001)
Net assets		726,916	261,364
Capital and reserves
Called up share capital	7	205	205
Retained earnings		726,711	261,159
Shareholders' funds		726,916	261,364

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 May 2026 and signed on its behalf by:
 

......................................... Mr Daniel Faraday-Foster Director

STEAMHAUS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Fourways House,
57 Hilton Street,
Manchester
M1 2EJ
United Kingdom

These financial statements were authorised for issue by the Board on 21 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

STEAMHAUS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% on cost
Computer equipment	33% on cost
Fixtures and fittings	10% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

STEAMHAUS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 22 (2024 - 22).

STEAMHAUS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4	Tangible assets

	Fixtures and fittings £	Computer equipment £	Office equipment £	Total £
Cost or valuation
At 1 September 2024	24,802	21,408	41,278	87,488
Additions	-	262	875	1,137
At 31 August 2025	24,802	21,670	42,153	88,625
Depreciation
At 1 September 2024	21,340	19,211	38,931	79,482
Charge for the year	2,480	1,566	1,571	5,617
At 31 August 2025	23,820	20,777	40,502	85,099
Carrying amount
At 31 August 2025	982	893	1,651	3,526
At 31 August 2024	3,462	2,197	2,347	8,006

5

Debtors

Current	2025 £	2024 £
Trade debtors	494,326	1,072,675
Prepayments	130,885	63,845
Other debtors	501,028	292,734
	1,126,239	1,429,254

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	134,710	507,090
Taxation and social security	289,641	169,265
Accruals and deferred income	490,228	684,839
Other creditors	107,264	117,176
	1,021,843	1,478,370

.
Other creditors include loans which are secured of £48,392 (2024 - £96,059).

STEAMHAUS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Other financial liabilities	40,707	89,099

.
Other creditors include loans which are secured of £40,707 (2024 - £89,099).

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
A Ordinary of £0.10 each	200	20	200	20
B Ordinary of £0.10 each	600	60	600	60
C Ordinary of £0.10 each	1,252	125	1,252	125
	2,052	205	2,052	205

8	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	36,826	16,537
Later than one year and not later than five years	41,502	16,340
	78,328	32,877

The amount of non-cancellable operating lease payments recognised as an expense during the year was £29,466 (2024 - £16,408).

9

Dividends

		2025		2024
		£		£
Interim dividend of £159,077.00 (2024 - £126,899.00)		159,077		126,899

10	Related party transactions

STEAMHAUS LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	392,352	356,209