REGISTERED NUMBER: 09117312 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2026

FOR

STS INDUSTRIES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P J Craddock

REGISTERED OFFICE:

4 Wards Hay Close

Stoke Orchard

Cheltenham

Gloucestershire

GL52 7SP

REGISTERED NUMBER:

09117312 (England and Wales)

ACCOUNTANTS:

Shiner Mitchell Fisher & Co Ltd

Smith House

George Street

Nailsworth

Stroud

Gloucestershire

GL6 0AG

FIXED ASSETS

Tangible assets

4

586,131

336,387

CURRENT ASSETS

Stocks

29,000

29,500

Debtors

5

158,901

88,907

Cash at bank

9

4,940

187,910

123,347

CREDITORS

Amounts falling due within one year

6

379,515

264,333

NET CURRENT LIABILITIES

(191,605

)

(140,986

)

TOTAL ASSETS LESS CURRENT LIABILITIES

394,526

195,401

CREDITORS

Amounts falling due after more than one year

7

(331,919

)

(174,070

)

PROVISIONS FOR LIABILITIES

(30,800

)

(19,700

)

NET ASSETS

31,807

1,631

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

31,806

1,630

SHAREHOLDERS' FUNDS

31,807

1,631

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 director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 September 2026 and were signed by:

Mr P J Craddock - Director

1.	STATUTORY INFORMATION

STS Industries 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.

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.

Plant and machinery etc

-

33.33% on cost, 15% on reducing balance and 10% on cost

During the period the depreciation rate for commercial vehicles was reduced from 25% reducing balance to 15% reducing balance, as the director feels this more accurately reflects the estimated useful life of these assets.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 26 (2025 - 25 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

511,162

Additions

318,427

At 30 April 2026

829,589

DEPRECIATION

At 1 May 2025

174,775

Charge for year

68,683

At 30 April 2026

243,458

NET BOOK VALUE

At 30 April 2026

586,131

At 30 April 2025

336,387

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

Plant and

machinery

etc

£

COST

At 1 May 2025

346,493

Additions

300,735

Transfer to ownership

(43,385

)

At 30 April 2026

603,843

DEPRECIATION

At 1 May 2025

88,613

Charge for year

53,261

Transfer to ownership

(26,016

)

At 30 April 2026

115,858

NET BOOK VALUE

At 30 April 2026

487,985

At 30 April 2025

257,880

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

153,605

84,142

Other debtors

5,296

4,765

158,901

88,907

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

27,091

6,200

Hire purchase contracts

138,012

58,742

Trade creditors

42,225

25,615

Taxation and social security

149,823

160,417

Other creditors

22,364

13,359

379,515

264,333

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

22,109

28,588

Hire purchase contracts

309,810

145,482

331,919

174,070

30.4.26

30.4.25

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

-

3,788

Hire purchase

32,063

13,749

32,063

17,537

8.	RELATED PARTY DISCLOSURES

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr P J Craddock.