Company Registration No. 08283367 (England and Wales)
STEPHAN LIMITED
Unaudited accounts
for the year ended 31 March 2026
STEPHAN LIMITED
Unaudited accounts
Contents
STEPHAN LIMITED
Company Information
for the year ended 31 March 2026
Secretary
TAGHIZADEH Siamak
Company Number
08283367 (England and Wales)
Registered Office
586-588 Wimborne Road
Bournemouth
BH9 2ER
STEPHAN LIMITED
Statement of financial position
as at 31 March 2026
Tangible assets
136,185
155,062
Cash at bank and in hand
110,850
39,189
Creditors: amounts falling due within one year
(234,799)
(134,695)
Net current liabilities
(63,260)
(54,202)
Total assets less current liabilities
72,925
100,860
Creditors: amounts falling due after more than one year
(2,500)
(32,500)
Called up share capital
100
100
Profit and loss account
70,325
68,260
Shareholders' funds
70,425
68,360
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 2 June 2026 and were signed on its behalf by
Damzi Endrit
Director
Company Registration No. 08283367
STEPHAN LIMITED
Notes to the Accounts
for the year ended 31 March 2026
STEPHAN LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08283367. The registered office is 586-588 Wimborne Road, Bournemouth, BH9 2ER.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
25% on reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
The accounts are presented in £ sterling.
STEPHAN LIMITED
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
37,175
401,454
12,318
450,947
Additions
34
5,659
-
5,693
Disposals
-
(7,058)
-
(7,058)
At 31 March 2026
37,209
400,055
12,318
449,582
At 1 April 2025
-
290,974
4,911
295,885
Charge for the year
3,100
19,620
1,850
24,570
On disposals
-
(7,058)
-
(7,058)
At 31 March 2026
3,100
303,536
6,761
313,397
At 31 March 2026
34,109
96,519
5,557
136,185
At 31 March 2025
37,175
110,480
7,407
155,062
Amounts falling due within one year
Accrued income and prepayments
20,277
7,459
6
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
30,000
30,000
Trade creditors
59,235
19,979
Taxes and social security
5,276
(11,892)
Proposed dividends
51,711
-
Other creditors
7,884
27,614
Loans from directors
49,000
-
7
Creditors: amounts falling due after more than one year
2026
2025
The bank loan is secured by fixed and floating charges over assets of the company.
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
STEPHAN LIMITED
Notes to the Accounts
for the year ended 31 March 2026
9
Operating lease commitments
2026
2025
At 31 March 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
60,000
60,000
Later than one year and not later than five years
240,000
300,000
10
Transactions with related parties
During the year, the company paid dividends totalling £49,000.
11
Average number of employees
During the year the average number of employees was 22 (2025: 24).