S&T Maintenance Services Ltd - Filleted accounts

Registered number

12942568

S&T Maintenance Services Ltd

Filleted Accounts

31 October 2025

S&T Maintenance Services Ltd
Registered number:		12942568
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		61,794			55,836

Current assets
Work in Progress		479,842			-
Debtors	4	421,339			243,391
Cash at bank and in hand		144,648			316,400
		1,045,829			559,791

Creditors: amounts falling due within one year	5	(587,550)			(217,297)

Net current assets			458,279			342,494

Total assets less current liabilities			520,073			398,330


Provisions for liabilities			(14,642)			(6,170)


Net assets			505,431			392,160

Capital and reserves
Called up share capital			100			100
Profit and loss account			505,331			392,060

Shareholders' funds			505,431			392,160

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Wiktor D. Turski
Director
Approved by the board on 11 June 2026

S&T Maintenance Services Ltd
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
	Plant and machinery	over 4 years
	Fixtures, fittings, tools and equipment	over 4 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are recognised at transaction price net of any transaction costs.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Current and deferred tax liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases.

	Pensions
	Contributions to stakeholder pension plans are expensed when paid.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			15		15


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	5,385		79,131		84,516
	Additions	10,173		24,346		34,519
	Disposals	-		(34,402)		(34,402)
	At 31 October 2025	15,558		69,075		84,633

	Depreciation
	At 1 November 2024	2,184		26,496		28,680
	Charge for the year	2,581		9,352		11,933
	On disposals	-		(17,774)		(17,774)
	At 31 October 2025	4,765		18,074		22,839

	Net book value
	At 31 October 2025	10,793		51,001		61,794
	At 31 October 2024	3,201		52,635		55,836


4	Debtors			2025		2024
£					£

	Trade debtors			421,339		166,410
	Other debtors, excess CIS tax suffered due for recovery			-		76,981
				421,339		243,391


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Obligations under finance lease and hire purchase contracts			5,417		21,939
	Trade creditors			59,423		31,597
	Taxation and social security costs			522,710		162,392
	Other creditors - directors loans			-		1,369
				587,550		217,297


6	Other information

	S&T Maintenance Services Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	226-228 King Street
	London
	W6 0RA