1 October 2024 false No description of principal activity Taxfiler 2024.6 12192738business:PrivateLimitedCompanyLtd2024-10-012025-09-30 121927382024-09-30 121927382024-10-012025-09-30 12192738business:AuditExemptWithAccountantsReport2024-10-012025-09-30 12192738business:FilletedAccounts2024-10-012025-09-30 121927382025-09-30 121927382024-09-30 12192738core:WithinOneYear2025-09-30 12192738core:WithinOneYear2024-09-30 12192738core:AfterOneYear2025-09-30 12192738core:AfterOneYear2024-09-30 12192738core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 12192738core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 12192738core:PreviouslyStatedAmount2025-09-30 12192738core:PreviouslyStatedAmount2024-09-30 12192738business:SmallEntities2024-10-012025-09-30 12192738business:Director12024-10-012025-09-30 12192738countries:EnglandWales2024-10-012025-09-30 12192738business:RegisteredOffice2024-10-012025-09-30 12192738core:LandBuildings2024-10-012025-09-30 12192738core:FurnitureFittings2024-10-012025-09-30 12192738core:LandBuildings2024-09-30 12192738core:FurnitureFittings2024-09-30 12192738core:LandBuildings2025-09-30 12192738core:FurnitureFittings2025-09-30 121927382023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. 12192738 (England and Wales)
Stephens Property Development Ltd Unaudited accounts for the year ended 30 September 2025
Stephens Property Development Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
260,565 
266,229 
Current assets
Cash at bank and in hand
4,090 
16,947 
Creditors: amounts falling due within one year
5
(164,713)
(163,114)
Net current liabilities
(160,623)
(146,167)
Total assets less current liabilities
99,942 
120,062 
Creditors: amounts falling due after more than one year
6
(106,154)
(113,737)
Net (liabilities)/assets
(6,212)
6,325 
Capital and reserves
Profit and loss account
(6,212)
6,325 
Shareholders' funds
(6,212)
6,325 
For the year ending 30 September 2025 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 17 June 2026 and were signed on its behalf by
Stuart Stephens Director Company Registration No. 12192738
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Stephens Property Development Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Stephens Property Development Ltd is a private company, limited by shares, registered in England and Wales, registration number 12192738. The registered office is Unit 5 & 6 Cks Supermarket Rhoshendre, Waunfawr, Aberystwyth, SY23 3QH, Wales.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Land & buildings
Straight line
Fixtures & fittings
Straight line
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2024
277,700 
5,521 
283,221 
At 30 September 2025
277,700 
5,521 
283,221 
Depreciation
At 1 October 2024
16,662 
330 
16,992 
Charge for the year
5,554 
110 
5,664 
At 30 September 2025
22,216 
440 
22,656 
Net book value
At 30 September 2025
255,484 
5,081 
260,565 
At 30 September 2024
261,038 
5,191 
266,229 
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Stephens Property Development Ltd Notes to the Accounts for the year ended 30 September 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
21,254 
24,216 
Trade creditors
3,216 
1,881 
Taxes and social security
318 
177 
Other creditors
108,000 
108,000 
Loans from directors
30,485 
27,400 
Accruals
1,440 
1,440 
164,713 
163,114 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
106,154 
113,737 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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