S.T. BUILDING LTD - Filleted accounts

Registered number

07093123

S.T. BUILDING LTD

Filleted Accounts

31 December 2025

S.T. BUILDING LTD
Registered number:		07093123
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		62,224			84,828

Current assets
Debtors	4	250,003			74,707
Cash at bank and in hand		149,744			292,833
		399,747			367,540

Creditors: amounts falling due within one year	5	(148,349)			(156,699)

Net current assets			251,398			210,841

Net assets			313,622			295,669

Capital and reserves
Called up share capital			100			100
Profit and loss account			313,522			295,569

Shareholders' funds			313,622			295,669

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Tomasz Stozek			Erika Stozek
Director			Director
Approved by the board on 11 September 2026			Approved by the board on 11 September 2026

S.T. BUILDING LTD
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:


	Computer Equipment & Telephone			Over 5 years
	Plant & machinery			Over 10 years
	Motor vehicles-VAN			Over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Plant and machinery etc		Computer Equipment & Telephone		Motor vehicles-VAN		Total
£			£		£		£
	Cost
	At 1 January 2025	93,173		7,819		63,942		164,934
	At 31 December 2025	93,173		7,819		63,942		164,934

	Depreciation
	At 1 January 2025	47,952		6,127		26,027		80,106
	Charge for the year	9,317		499		12,788		22,604
	At 31 December 2025	57,269		6,626		38,815		102,710

	Net book value
	At 31 December 2025	35,904		1,193		25,127		62,224
	At 31 December 2024	45,221		1,692		37,915		84,828


4	Debtors					2025		2024
£							£

	Trade debtors					237,250		71,064
	Other debtors					12,753		3,643
						250,003		74,707


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					11,662		15,197
	Director loan account					95,352		99,308
	VAT liability					-		31,663
	Taxation and social security costs					34,683		10,531
	PAYE liabilities					6,652		-
						148,349		156,699


6	Other information

	S.T. BUILDING LTD is a private company limited by shares and incorporated in England. Its registered office is:
	14
	Wolsey Grove
	Edgware
	Middlesex
	HA8 0PE