REGISTERED NUMBER: 05007935 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Steeple Associates Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C M Pickup

SECRETARY:

Mrs D Pickup

REGISTERED OFFICE:

Unit 3 Aneal Business Centre Cross Green

Leeds

West Yorkshire

LS9 0SG

REGISTERED NUMBER:

05007935 (England and Wales)

ACCOUNTANTS:

Parkins Accountants Ltd

T/A, Parkins, Chartered Accountants

Moor Park House

Bawtry Rd

Wickersley

Rotherham

South Yorkshire

S66 2BL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

191,316

227,229

Investments

6

50,000

50,000

241,316

277,229

CURRENT ASSETS

Stocks

7

1,208,494

1,046,740

Debtors

8

892,665

869,461

Cash at bank and in hand

254,035

324,634

2,355,194

2,240,835

CREDITORS

Amounts falling due within one year

9

1,062,832

986,271

NET CURRENT ASSETS

1,292,362

1,254,564

TOTAL ASSETS LESS CURRENT LIABILITIES

1,533,678

1,531,793

PROVISIONS FOR LIABILITIES

10

36,237

56,626

NET ASSETS

1,497,441

1,475,167

CAPITAL AND RESERVES

Called up share capital

55,500

55,500

Share premium

(450,965

)

(450,965

)

Retained earnings

1,892,906

1,870,632

1,497,441

1,475,167

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 May 2026 and were signed by:

C M Pickup - Director

1.	STATUTORY INFORMATION

Steeple Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 24 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

181,837

AMORTISATION

At 1 November 2024

and 31 October 2025

181,837

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 November 2024

295,669

329,936

625,605

Additions

27,858

-

27,858

At 31 October 2025

323,527

329,936

653,463

DEPRECIATION

At 1 November 2024

212,331

186,045

398,376

Charge for year

27,798

35,973

63,771

At 31 October 2025

240,129

222,018

462,147

NET BOOK VALUE

At 31 October 2025

83,398

107,918

191,316

At 31 October 2024

83,338

143,891

227,229

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 November 2024

and 31 October 2025

50,000

NET BOOK VALUE

At 31 October 2025

50,000

At 31 October 2024

50,000

7.

STOCKS

2025

2024

£

£

Stocks

1,208,494

1,046,740

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

767,286

834,052

Other debtors

102,933

2,145

Prepayments

22,446

33,264

892,665

869,461

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

568,768

459,579

Tax

101,679

115,551

Social security and other taxes

13,236

11,716

VAT

151,059

163,077

Other creditors

135,572

85,231

Accrued expenses

92,518

151,117

1,062,832

986,271

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

36,237

56,626

Deferred

tax

£

Balance at 1 November 2024

56,626

Credit to Income Statement during year

(20,389

)

Balance at 31 October 2025

36,237