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Company Registration No. 13259753 (England and Wales)
The Student Essentials Company Limited Unaudited accounts for the year ended 31 March 2026
The Student Essentials Company Limited Unaudited accounts Contents
Page
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The Student Essentials Company Limited Company Information for the year ended 31 March 2026
Directors
Star Linen UK Ltd J Slater
Company Number
13259753 (England and Wales)
Registered Office
Unit1 Withey Dyffryn Court Alder Avenue, Dyffryn Business Park Ystrad Mynach, Hengoed CF82 7TT Wales
Accountants
Ashby & Company Flat 5 2 Courts Hill Road Haslemere Surrey GU27 2EG
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The Student Essentials Company Limited Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
20 
2,666 
Current assets
Inventories
23,550 
72,715 
Debtors
1,072 
10,923 
Cash at bank and in hand
1,915 
19,618 
26,537 
103,256 
Creditors: amounts falling due within one year
(2,521)
(82,101)
Net current assets
24,016 
21,155 
Total assets less current liabilities
24,036 
23,821 
Provisions for liabilities
Deferred tax
(4)
(506)
Net assets
24,032 
23,315 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
23,932 
23,215 
Shareholders' funds
24,032 
23,315 
For the year ending 31 March 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 14 August 2026 and were signed on its behalf by
J Slater Director Company Registration No. 13259753
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The Student Essentials Company Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
The Student Essentials Company Limited is a private company, limited by shares, registered in England and Wales, registration number 13259753. The registered office is Unit1 Withey Dyffryn Court, Alder Avenue, Dyffryn Business Park, Ystrad Mynach, Hengoed, CF82 7TT, Wales.
2
Accounting policies
Accounting convention
These financial statements for the period ended 31 March 2022 are the first financial statements of The Student Essentials Company Limited to be prepared and these financial statements have been prepared in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for retail services, net of VAT and discounts, provided in the normal course of business.
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:
Fixtures & fittings
20% Straight line
Computer equipment
25% Straight line
Stock
Stock have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments. Basic financial instruments are recognised at amortised cost.
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The Student Essentials Company Limited Notes to the Accounts for the year ended 31 March 2026
3
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
407 
6,400 
6,807 
Additions
- 
255 
255 
Disposals
(407)
(6,421)
(6,828)
At 31 March 2026
- 
234 
234 
Depreciation
At 1 April 2025
245 
3,896 
4,141 
Charge for the year
- 
58 
58 
On disposals
(245)
(3,740)
(3,985)
At 31 March 2026
- 
214 
214 
Net book value
At 31 March 2026
- 
20 
20 
At 31 March 2025
162 
2,504 
2,666 
4
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
97 
Other debtors
1,072 
10,826 
1,072 
10,923 
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Other creditors
2,521 
82,101 
6
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
7
Average number of employees
During the year the average number of employees was 0 (2025: 1).
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