REGISTERED NUMBER: 00812579 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

STEBRO FLOORING COMPANY LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P G Stevenson

J Hill

SECRETARY:

P G Stevenson

REGISTERED OFFICE:

Unit 1Station Rd Industrial Est

Station Road

Rowley Regis

West Midlands

B65 0JY

REGISTERED NUMBER:

00812579 (England and Wales)

ACCOUNTANTS:

Wright & Co Partnership Limited

Chartered Accountants

The Squires

5 Walsall Street

Wednesbury

West Midlands

WS10 9BZ

FIXED ASSETS

Intangible assets

4

54,000

60,000

Tangible assets

5

27,605

291,462

81,605

351,462

CURRENT ASSETS

Stocks

113,433

132,668

Debtors

317,841

297,592

Cash at bank and in hand

153,671

601

584,945

430,861

CREDITORS

Amounts falling due within one year

432,732

657,845

NET CURRENT ASSETS/(LIABILITIES)

152,213

(226,984

)

TOTAL ASSETS LESS CURRENT LIABILITIES

233,818

124,478

CREDITORS

Amounts falling due after more than one year

6

(156,733

)

(80,942

)

PROVISIONS FOR LIABILITIES

(21,610

)

(27,012

)

NET ASSETS

55,475

16,524

CAPITAL AND RESERVES

Called up share capital

104

104

Revaluation reserve

8

158,231

158,231

Retained earnings

(102,860

)

(141,811

)

SHAREHOLDERS' FUNDS

55,475

16,524

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 directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 12 June 2026 and were signed on its behalf by:

P G Stevenson - Director

1.	STATUTORY INFORMATION

Stebro Flooring Company 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 as modified by the revaluation of certain assets.

Turnover

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

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 etc

-

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.

Operating leases

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 November 2024

and 31 October 2025

926,826

AMORTISATION

At 1 November 2024

866,826

Amortisation for year

6,000

At 31 October 2025

872,826

NET BOOK VALUE

At 31 October 2025

54,000

At 31 October 2024

60,000

5.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 November 2024

471,990

Additions

820

Disposals

(264,209

)

At 31 October 2025

208,601

DEPRECIATION

At 1 November 2024

180,528

Charge for year

15,434

Eliminated on disposal

(14,966

)

At 31 October 2025

180,996

NET BOOK VALUE

At 31 October 2025

27,605

At 31 October 2024

291,462

Cost or valuation at 31 October 2025 is represented by:

Totals

£

Valuation in 2019

106,277

Cost

208,601

314,878

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2025

2024

£

£

Repayable by instalments

Hire purchase

-

10,190

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdraft

-

48,971

Bank loans

6,667

16,667

Other loans

105,825

146,465

112,492

212,103

8.

RESERVES

Revaluation

reserve

£

At 1 November 2024

and 31 October 2025

158,231

9.	RELATED PARTY DISCLOSURES

.