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Registered number: 07848495
Stp Commercial Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 August 2026
Nexa Accounting
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07848495
2026 2025
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 725,000 725,000
Investments 5 100 100
725,100 725,100
CURRENT ASSETS
Debtors 6 987 1,223
Cash at bank and in hand 127,208 97,524
128,195 98,747
Creditors: Amounts Falling Due Within One Year 7 (186,486 ) (174,545 )
NET CURRENT ASSETS (LIABILITIES) (58,291 ) (75,798 )
TOTAL ASSETS LESS CURRENT LIABILITIES 666,809 649,302
PROVISIONS FOR LIABILITIES
Deferred Taxation (120,800 ) (116,500 )
NET ASSETS 546,009 532,802
CAPITAL AND RESERVES
Called up share capital 9 200 200
Profit and Loss Account 545,809 532,602
SHAREHOLDERS' FUNDS 546,009 532,802
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For the year ending 31 August 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Paul Jones
Director
7 September 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Stp Commercial Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07848495 . The registered office is 19 The Row Main Road, Edenbridge, Kent, TN8 6HX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
These financial statements are the individual financial statements of STP Commercial Solutions Limited. The company and its subsidiary undertaking together qualify as a small group and the company has therefore not prepared consolidated financial statements, in accordance with section 399 of the Companies Act 2006.
2.2. Turnover
Turnover represents rental income receivable from the company’s investment property, stated net of value added tax.
Rental income arising from operating leases is recognised on a straight-line basis over the term of the lease. Amounts received in advance are recognised as deferred income and amounts due but not received at the reporting date are recognised as accrued income.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Investments in subsidiary undertakings
Investments in subsidiary undertakings are stated at cost less accumulated impairment losses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
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4. Investment Property
2026
£
Fair Value
As at 1 September 2025 and 31 August 2026 725,000
5. Investments
Subsidiaries
£
Cost
As at 1 September 2025 100
As at 31 August 2026 100
Provision
As at 1 September 2025 -
As at 31 August 2026 -
Net Book Value
As at 31 August 2026 100
As at 1 September 2025 100
The company holds 100% of the ordinary share capital of STP Solutions Limited, a company incorporated in England and Wales.
6. Debtors
2026 2025
£ £
Due within one year
Other debtors 987 1,223
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Amounts owed to group undertakings 154,510 142,534
Other creditors 25,600 26,400
Taxation and social security 6,376 5,611
186,486 174,545
8. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2025 116,500 116,500
Additions 4,300 4,300
Balance at 31 August 2026 120,800 120,800
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9. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 200 200
10. Related Party Transactions
Included within Other Creditors are amounts totalling £24,400 (2025 - £24,400) owing to the company directors. The loan is unsecured, interest-free and repayable on demand.
Distributions totalling £1,520,000 (2025 - £412,000) have been made to the Employee Ownership Trust during the year.
11. Ultimate Controlling Party
STP Employee Trustee Limited holds the shares in the company in its capacity as corporate trustee for the STP Employee Ownership Trust. It does not produce consolidated accounts as there is no requirement to do so. The registered office of the entity is 19 The Row, Main Road, Edenbridge, Kent, England, TN8 6HX.
12. Reserves
Included within the profit and loss reserves are non-distributable reserves relating to fair value adjustments to the carrying value of investment properties of £362,207 (2025 - £366,507)
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