3 false false false false false false false false false false true false false false false false false No description of principal activity 2024-12-01 Sage Accounts Production Advanced 2025 - FRS102_2025 30,000 30,000 xbrli:pure xbrli:shares iso4217:GBP 04933263 2024-12-01 2025-11-30 04933263 2025-11-30 04933263 2024-11-30 04933263 2023-12-01 2024-11-30 04933263 2024-11-30 04933263 2023-11-30 04933263 core:NetGoodwill 2024-12-01 2025-11-30 04933263 core:LandBuildings core:OwnedOrFreeholdAssets 2024-12-01 2025-11-30 04933263 core:PlantMachinery 2024-12-01 2025-11-30 04933263 core:FurnitureFittings 2024-12-01 2025-11-30 04933263 bus:Director3 2024-12-01 2025-11-30 04933263 core:NetGoodwill 2025-11-30 04933263 core:LandBuildings 2024-11-30 04933263 core:PlantMachinery 2024-11-30 04933263 core:FurnitureFittings 2024-11-30 04933263 core:LandBuildings 2025-11-30 04933263 core:PlantMachinery 2025-11-30 04933263 core:FurnitureFittings 2025-11-30 04933263 core:LandBuildings 2024-12-01 2025-11-30 04933263 core:WithinOneYear 2025-11-30 04933263 core:WithinOneYear 2024-11-30 04933263 core:ShareCapital 2025-11-30 04933263 core:ShareCapital 2024-11-30 04933263 core:RetainedEarningsAccumulatedLosses 2025-11-30 04933263 core:RetainedEarningsAccumulatedLosses 2024-11-30 04933263 core:LandBuildings 2024-11-30 04933263 core:PlantMachinery 2024-11-30 04933263 core:FurnitureFittings 2024-11-30 04933263 bus:Director1 2024-12-01 2025-11-30 04933263 bus:SmallEntities 2024-12-01 2025-11-30 04933263 bus:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 04933263 bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 04933263 bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 04933263 bus:FullAccounts 2024-12-01 2025-11-30 04933263 bus:Director3 2023-12-01 2024-11-30
COMPANY REGISTRATION NUMBER: 04933263

Stevens Storage Limited

Filleted Unaudited Financial Statements

For the year ended

30 November 2025

Stevens Storage Limited

Statement of Financial Position

30 November 2025

| 2025 | 2024
Note | £ | £ | £ | £

Fixed assets

Tangible assets | 6 |  | 1,765,822 |  | 1,777,353

Current assets

Debtors | 7 | 79,177 |  | 163,039 |
Cash at bank and in hand | 344,800 |  | 417,010 |
| --------- |  | --------- |
| 423,977 |  | 580,049 |

Creditors: amounts falling due within one year | 8 | 52,832 |  | 173,622 |
| --------- |  | --------- |
Net current assets |  | 371,145 |  | 406,427
|  | ------------ |  | ------------
Total assets less current liabilities |  | 2,136,967 |  | 2,183,780
|  | ------------ |  | ------------
Net assets |  | 2,136,967 |  | 2,183,780
|  | ------------ |  | ------------

Capital and reserves

Called up share capital |  | 100 |  | 100
Profit and loss account |  | 2,136,867 |  | 2,183,680
|  | ------------ |  | ------------
Shareholders funds |  | 2,136,967 |  | 2,183,780
|  | ------------ |  | ------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Stevens Storage Limited

Statement of Financial Position (continued)

30 November 2025
These financial statements were approved by the board of directors and authorised for issue on 5 August 2026 , and are signed on behalf of the board by:

Mr J Stevens
Director

Company registration number: 04933263

Stevens Storage Limited

Notes to the Financial Statements

Year ended 30 November 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Dapple Farm, Oakington Road, Girton, Cambridge, CB3 0QH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
The turnover shown in profit and loss represents amounts receivable for storage services during the year, exclusive of Value Added Tax. Revenue is recognised as services are provided on a time basis.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 50% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Freehold Property | - | 2% straight line
| Plant & Machinery | - | 25% reducing balance
| Fixtures & Fittings | - | 25% reducing balance

Freehold Land is not depreciated.
Defined contribution plans
The company makes pension contributions for certain employees into their own personal pension arrangements. The annual contributions payable are charged to the profit and loss account.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2024: 4 ).
5. Intangible assets

| Goodwill
| £
Cost |
At 1 December 2024 and 30 November 2025 | 30,000
| --------
Amortisation |
At 1 December 2024 and 30 November 2025 | 30,000
| --------
Carrying amount |
At 30 November 2025 | –
| --------
At 30 November 2024 | –
| --------

6. Tangible assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Total
| £ | £ | £ | £
Cost |  |  |  |
At 1 December 2024 | 1,914,063 | 49,450 | 20,307 | 1,983,820
Additions | – | 1,178 | 6,685 | 7,863
| ------------ | -------- | -------- | ------------
At 30 November 2025 | 1,914,063 | 50,628 | 26,992 | 1,991,683
| ------------ | -------- | -------- | ------------
Depreciation |  |  |  |
At 1 December 2024 | 159,837 | 34,186 | 12,444 | 206,467
Charge for the year | 12,341 | 3,957 | 3,096 | 19,394
| ------------ | -------- | -------- | ------------
At 30 November 2025 | 172,178 | 38,143 | 15,540 | 225,861
| ------------ | -------- | -------- | ------------
Carrying amount |  |  |  |
At 30 November 2025 | 1,741,885 | 12,485 | 11,452 | 1,765,822
| ------------ | -------- | -------- | ------------
At 30 November 2024 | 1,754,226 | 15,264 | 7,863 | 1,777,353
| ------------ | -------- | -------- | ------------

Included in the above is £1,297,034 (2024: £1,297,034) land and buildings which is not depreciated.
7. Debtors

| 2025 | 2024
| £ | £
Other debtors | 79,177 | 163,039
| -------- | ---------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 284 | –
Social security and other taxes | 23,669 | 14,421
Other creditors | 28,879 | 159,201
| -------- | ---------
| 52,832 | 173,622
| -------- | ---------

9. Directors' advances, credits and guarantees
During the current and previous year the company made advances to and received repayments from the directors. These amounts are repayable on demand and interest has been charged on any outstanding balances on a daily basis, calculated at the HMRC official beneficial loan rate. Details of the balances, advances and amounts repaid are; The company operated a joint loan account for 3 directors.

|  | 2025 | 2024
|  | £ | £
| Advances | 76,952 | 72,252
| Repayments | 110,442 | 9,100
| Balance due from directors | 29,662 | 63,152

10. Operating lease commitments
The total future minimum lease payments under non-cancellable operating leases amount to £11,858 (2024: £18,633).