REGISTERED NUMBER: 13248466 (England and Wales)

Financial Statements

for the Year Ended 31 March 2026

for

S T C 8 Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

S T Chiang

REGISTERED OFFICE:

Unit 5 Allan Building Gilwilly Road

Gilwilly Industrial Estate

Penrith

Cumbria

CA11 9BF

REGISTERED NUMBER:

13248466 (England and Wales)

Fixed assets

Tangible assets

4

8,251

7,721

Current assets

Stocks

450

510

Cash at bank and in hand

45,548

40,250

45,998

40,760

Creditors

Amounts falling due within one year

5

(16,113

)

(15,599

)

Net current assets

29,885

25,161

Total assets less current liabilities

38,136

32,882

Capital and reserves

Called up share capital

10

10

Retained earnings

6

38,126

32,872

38,136

32,882

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 9 June 2026 and were signed by:

S T Chiang - Director

1.	STATUTORY INFORMATION

S T C 8 Ltd 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.

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

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

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 6 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2025

7,749

1,350

520

9,619

Additions

-

-

1,841

1,841

At 31 March 2026

7,749

1,350

2,361

11,460

DEPRECIATION

At 1 April 2025

1,443

412

43

1,898

Charge for year

946

141

224

1,311

At 31 March 2026

2,389

553

267

3,209

NET BOOK VALUE

At 31 March 2026

5,360

797

2,094

8,251

At 31 March 2025

6,306

938

477

7,721

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

1,908

4,254

Pension

-

84

Corporation tax

3,571

2,921

Social security and other tax

127

688

VAT

8,162

7,652

Directors' current accounts

2,345

-

16,113

15,599

6.

RESERVES

Retained

earnings

£

At 1 April 2025

32,872

Profit for the year

15,754

Dividends

(10,500

)

At 31 March 2026

38,126