REGISTERED NUMBER: 08183046 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

STH PLASTICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S T Hill

Mr D Griffiths

Mr A Kay

Mrs P J Hill

REGISTERED OFFICE:

Upperbrook Farm

Atlow Lane

Atlow

Ashbourne

Derbyshire

DE6 1NS

REGISTERED NUMBER:

08183046 (England and Wales)

ACCOUNTANTS:

TC Group

10 Stadium Business Court

Millennium Way

Pride Park

Derby

Derbyshire

DE24 8HP

FIXED ASSETS

Tangible assets

4

99,458

146,591

Investments

5

6,595,381

6,595,373

6,694,839

6,741,964

CURRENT ASSETS

Debtors

6

11,723

350

Cash at bank

14,533

-

26,256

350

CREDITORS

Amounts falling due within one year

7

354,632

366,171

NET CURRENT LIABILITIES

(328,376

)

(365,821

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,366,463

6,376,143

CREDITORS

Amounts falling due after more than one year

8

5,486,163

6,001,875

NET ASSETS

880,300

374,268

CAPITAL AND RESERVES

Called up share capital

11

133

133

Retained earnings

880,167

374,135

SHAREHOLDERS' FUNDS

880,300

374,268

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 August 2026 and were signed on its behalf by:

Mr S T Hill - Director

1.	STATUTORY INFORMATION

STH Plastics 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.

Preparation of consolidated financial statements

In the opinion of the director, the company and its subsidiary undertakings comprise a small group. The company has therefore taken advantage of the exemption provided by Section 398 of the Companies Act 2006 not to prepare group accounts.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Equipment

-

25% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Motor

vehicles

Equipment

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

184,302

3,173

187,475

DEPRECIATION

At 1 May 2025

39,562

1,322

40,884

Charge for year

46,075

1,058

47,133

At 30 April 2026

85,637

2,380

88,017

NET BOOK VALUE

At 30 April 2026

98,665

793

99,458

At 30 April 2025

144,740

1,851

146,591

Included within the net book value of £99,458 is £98,665, (2025 - £144,740) relating to assets held under hire purchase agreements. The depreciation charged to the financial statements in the year in respect of such assets amounted to £46,075 (2025 - £36,910).

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 May 2025

and 30 April 2026

184,302

DEPRECIATION

At 1 May 2025

39,562

Charge for year

46,075

At 30 April 2026

85,637

NET BOOK VALUE

At 30 April 2026

98,665

At 30 April 2025

144,740

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 May 2025

6,595,373

Additions

8

At 30 April 2026

6,595,381

NET BOOK VALUE

At 30 April 2026

6,595,381

At 30 April 2025

6,595,373

During the year, the company acquired a majority shareholding in ISS Cryotech Limited. It purchased 850 1p Ordinary Shares.There are no results available for this company.

The company owns 100% of the issued share capital of the companies listed below,

30/04/2026

30/04/2025

Aggregate capital and reserves

Adreco Limited

399,017

787,648

International Scientific Supplies Ltd

3,855,935

4,320,830

Profit and (loss) for the year

Adreco Limited

(268,096

)

35,731

International Scientific Supplies Ltd

414,503

505,.644

Under the provision of section 398 of the Companies Act 2006 the company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as an individual entity.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

1,576

-

VAT

2,681

-

Prepayments and accrued income

7,466

350

11,723

350

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

291,664

308,236

Hire purchase contracts (see note 9)

24,169

28,989

Trade creditors

14,283

16,250

Social security and other taxes

1,964

39

Other creditors

584

-

Directors' loan accounts

3,743

2,028

Accruals and deferred income

18,225

10,629

354,632

366,171

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 2-5 years

859,653

1,118,056

Hire purchase contracts (see note 9)

100,939

120,288

Amounts owed to group undertakings

4,525,571

4,763,531

5,486,163

6,001,875

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

24,169

28,989

Between one and five years

100,939

120,288

125,108

149,277

Non-cancellable

operating leases

2026

2025

£

£

Within one year

7,299

-

Between one and five years

19,463

-

26,762

-

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

HSBC Loan

1,151,319

1,409,722

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

9,805

A Ordinary

1p

98

98

2,000

B Ordinary

1p

20

20

1,333

C Ordinary

1p

13

13

195

D Ordinary

1p

2

2

133

133

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

Mr S T Hill

Balance outstanding at start of year

(2,029

)

(634

)

Amounts advanced

129,398

125,605

Amounts repaid

(131,112

)

(127,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(3,743

)

(2,029

)

13.	RELATED PARTY DISCLOSURES

The company holds the entire share capital of Adreco Limited and 100% of the share capital of International Scientific Supplies Ltd during the year.

During the year, dividends were received from Adreco Ltd of £120,534 (2025: £111,117).

During the year, dividends were received from International Scientific Supplies Ltd of £879,399 (2025: £798,399).

The balance due to Adreco Limited at the end of the period, included in creditors, is £860,890 (2025: £1,180,893).

The balance due to International Scientific Supplies Ltd at the end of the period, included in creditors, is £3,664,673 (2025: £3,582,637).

The balance due to ISS Cryotech at the end of the period, included in creditors, is £8.