Stejarul Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11450953 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Stejarul Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Claudiu Baroti

REGISTERED OFFICE:

3 Kenton Park Parade

Kenton Road

Harrow

HA3 8DQ

REGISTERED NUMBER:

11450953 (England and Wales)

ACCOUNTANTS:

IB Tax & Accounting Ltd

Winsor & Newton Building

Whitefriars Avenue

Harrow

London

HA3 5RN

FIXED ASSETS

Intangible assets

4

17,259

Tangible assets

5

8,597

19,069

25,856

36,328

CURRENT ASSETS

Stocks

180,000

190,000

Debtors

6

225,104

239,638

Cash in hand

24,728

15,874

429,832

445,512

CREDITORS

Amounts falling due within one year

7

266,886

254,248

NET CURRENT ASSETS

162,946

191,264

TOTAL ASSETS LESS CURRENT
LIABILITIES

188,802

227,592

CREDITORS

Amounts falling due after more than
one year

8

74,467

96,364

NET ASSETS

114,335

131,228

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

114,235

131,128

114,335

131,228

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 17 June 2026 and were signed by:

Mr Claudiu Baroti - Director

1.	STATUTORY INFORMATION

Stejarul 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

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.

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 13 (2024 - 17 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

17,259

NET BOOK VALUE

At 31 October 2025

17,259

At 31 October 2024

17,259

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

128,944

Disposals

(450

)

At 31 October 2025

128,494

DEPRECIATION

At 1 November 2024

109,875

Charge for year

10,022

At 31 October 2025

119,897

NET BOOK VALUE

At 31 October 2025

8,597

At 31 October 2024

19,069

6.

DEBTORS

31.10.25

31.10.24

£

Amounts falling due within one year:

Trade debtors

18

Other debtors

176,545

139,079

176,563

139,097

Amounts falling due after more than one year:

Other debtors

48,541

100,541

Aggregate amounts

225,104

239,638

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

Trade creditors

86,089

66,007

Taxation and social security

5,649

6,381

Other creditors

175,148

181,860

266,886

254,248

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.10.25

31.10.24

£

Taxation and social security

1,480

3,385

Other creditors

72,987

92,979

74,467

96,364

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

As at 31 October 2025, Stejarul Ltd owed a total of £71,298.85 to its Director. As this loan is payable on demand, it has been included under Other Creditors due within one year.

10.	RELATED PARTY DISCLOSURES

As at 31 October 2025, Stejarul Ltd was owed a total of £166,891.82 by associated companies, as this loan was given on a free interest basis and it is payable on demand, the total amount receivable was included under Debtors - Less than one year.

As at 31 October 2025, Stejarul Ltd owed a total of £103,633.57 to an associated company, this loan was provided on an interest free basis and it is payable on demand, because of this it was included under Creditors - Less Than One Year.