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REGISTERED NUMBER: 07415362 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2025

for

ST Contracting Limited
ST Contracting Limited (Registered number: 07415362)






Contents of the Financial Statements
for the Year Ended 30 September 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ST Contracting Limited

Company Information
for the Year Ended 30 September 2025







DIRECTORS: T Horwood
J A Parker





REGISTERED OFFICE: Unit 12, Interface Business Park
Royal Wootton Bassett
Swindon
Wiltshire
SN4 8SY





REGISTERED NUMBER: 07415362 (England and Wales)





ACCOUNTANTS: Rawlence and Browne UDY Limited
Unit 17 Lancaster Road
Sarum Business Park
Old Sarum
Salisbury
Wiltshire
SP4 6FB
Page 1
ST Contracting Limited (Registered number: 07415362)

Balance Sheet
30 September 2025

30.9.25 30.9.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 49,658 58,091
49,658 58,091

CURRENT ASSETS
Stocks 724,733 623,145
Debtors 6 488,612 437,711
Cash at bank and in hand 650,763 1,053,263
1,864,108 2,114,119
CREDITORS
Amounts falling due within one year 7 566,158 499,042
NET CURRENT ASSETS 1,297,950 1,615,077
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,347,608
1,673,168

CAPITAL AND RESERVES
Called up share capital 51 51
Retained earnings 1,347,557 1,673,117
SHAREHOLDERS' FUNDS 1,347,608 1,673,168

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 17 December 2025 and were signed on its behalf by:




T Horwood - Director


The notes form part of these financial statements

Page 2
ST Contracting Limited (Registered number: 07415362)

Notes to the Financial Statements
for the Year Ended 30 September 2025

1. STATUTORY INFORMATION

ST Contracting 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 2010, is being amortised evenly over its estimated useful life of three 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 the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 33% on cost, 25% on reducing balance, 20% on reducing balance and 15% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Page 3 continued...
ST Contracting Limited (Registered number: 07415362)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

2. ACCOUNTING POLICIES - continued

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 19 (2024 - 20 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2024
and 30 September 2025 191,000
AMORTISATION
At 1 October 2024
and 30 September 2025 191,000
NET BOOK VALUE
At 30 September 2025 -
At 30 September 2024 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2024 204,744
Additions 9,927
At 30 September 2025 214,671
DEPRECIATION
At 1 October 2024 146,653
Charge for year 18,360
At 30 September 2025 165,013
NET BOOK VALUE
At 30 September 2025 49,658
At 30 September 2024 58,091

Page 4 continued...
ST Contracting Limited (Registered number: 07415362)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Trade debtors 34,202 1,510
Other debtors 454,410 436,201
488,612 437,711

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Trade creditors 400,701 307,256
Taxation and social security 36,709 40,080
Other creditors 128,748 151,706
566,158 499,042

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.9.25 30.9.24
£    £   
Within one year 64,033 66,312
Between one and five years 29,267 46,537
93,300 112,849

9. ULTIMATE CONTROLLING PARTY

The company is controlled by Mr T Horwood.

Page 5