STUART WRIGHT TECHNICAL SERVICES LTD


Directors	WRIGHT, Johanne Lindsey
	WRIGHT, Stuart


Registered Address	21 Sycamore Lane
	Great Sankey
	Warrington
	WA5 1JN


Registered Number	09213539 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		5,070		6,337
			5,070		6,337
Current assets
Debtors	4	10,398		7,980
Cash at bank and on hand		4,780		15,506
		15,178		23,486
Creditors amounts falling due within one year	5	(20,003)		(13,535)
Net current assets (liabilities)			(4,825)		9,951
Total assets less current liabilities			245		16,288
Net assets			245		16,288
Capital and reserves
Called up share capital			2		2
Profit and loss account			243		16,286
Shareholders' funds			245		16,288

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 Directors acknowledge 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 Board of Directors on 27 May 2026, and are signed on its behalf by:

WRIGHT, Stuart
Director
Registered Company No. 09213539

STUART WRIGHT TECHNICAL SERVICES LTD

Notes to the Financial Statements
for the period ended 31 August 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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 policy
	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.

	Revenue from 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.

	Revenue from 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.

	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.

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.

	Current taxation
	Current tax is recognised in profit or loss, except where it relates to items recognised in other comprehensive income or directly in equity, in which case the tax is also recognised in other comprehensive income or directly in equity respectively. Current tax represents the amount of corporation tax payable or recoverable in respect of the taxable profit or loss for the current or prior reporting periods. It is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date. Where amounts paid to HM Revenue and Customs exceed the amounts due, the excess is recognised as a recoverable tax asset.

Current taxation

Current tax is recognised in profit or loss, except where it relates to items recognised in other comprehensive income or directly in equity, in which case the tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax represents the amount of corporation tax payable or recoverable in respect of the taxable profit or loss for the current or prior reporting periods. It is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date. Where amounts paid to HM Revenue and Customs exceed the amounts due, the excess is recognised as a recoverable tax asset.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences arising between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profits. Deferred tax liabilities are generally recognised for all taxable timing differences and deferred tax assets are recognised only to the extent that it is probable that future taxable profits will be available against which deductible timing differences or unused tax losses can be utilised. 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 when the timing differences reverse. Deferred tax assets and liabilities are not discounted. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow the asset to be recovered. Deferred tax assets and liabilities are recognised in profit or loss, except where they relate to items recognised in other comprehensive income or directly in equity, in which case the related deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Deferred tax

Deferred tax is recognised in respect of all timing differences arising between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profits.

Deferred tax liabilities are generally recognised for all taxable timing differences and deferred tax assets are recognised only to the extent that it is probable that future taxable profits will be available against which deductible timing differences or unused tax losses can be utilised.

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 when the timing differences reverse. Deferred tax assets and liabilities are not discounted. The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow the asset to be recovered.

Deferred tax assets and liabilities are recognised in profit or loss, except where they relate to items recognised in other comprehensive income or directly in equity, in which case the related deferred tax is also recognised in other comprehensive income or directly in equity respectively.

	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:


		Reducing balance (%)
	Plant and machinery	20
	Vehicles	20
	Office Equipment	20

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 29 August 24	7,507	27,000	2,245	36,752
At 31 August 25	7,507	27,000	2,245	36,752
Depreciation and impairment
At 29 August 24	6,047	23,375	993	30,415
Charge for year	292	725	250	1,267
At 31 August 25	6,339	24,100	1,243	31,682
Net book value
At 31 August 25	1,168	2,900	1,002	5,070
At 28 August 24	1,460	3,625	1,252	6,337

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	10,142	7,980
Prepayments and accrued income	256	-
Total	10,398	7,980

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	165
Taxation and social security	15,988	11,009
Accrued liabilities and deferred income	4,015	2,361
Total	20,003	13,535

6.	Share capital
	Issued, called up and fully paid share capital consisted of 2 ordinary shares of £1 each at 31 August 2025 (2024: 2 ordinary shares of £1 each).