REGISTERED NUMBER: 03445017 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Sterling Computer Contracting Limited

Page

Chartered accountants' report

1

Statement of financial position

2

to

3

Notes to the financial statements

4

to

7

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of financial position. Readers are cautioned that the Income statement and certain other primary statements and the Report of the director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Sterling Computer Contracting Limited for the year ended 31 March 2026 which comprise the Income statement, Statement of financial position, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Sterling Computer Contracting Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sterling Computer Contracting Limited and state those matters that we have agreed to state to the director of Sterling Computer Contracting Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sterling Computer Contracting Limited and its director for our work or for this report.

It is your duty to ensure that Sterling Computer Contracting Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Sterling Computer Contracting Limited. You consider that Sterling Computer Contracting Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Sterling Computer Contracting Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Moore Thompson

22 St George's Street

Stamford

Lincolnshire

PE9 2BU

14 September 2026

Fixed assets

Tangible assets

5

86

132

Investment property

6

490,000

465,000

490,086

465,132

Current assets

Debtors

7

2,033

1,471

Investments

8

-

655

Cash at bank and in hand

1,577

3,846

3,610

5,972

Creditors

Amounts falling due within one year

9

71,795

68,147

Net current liabilities

(68,185

)

(62,175

)

Total assets less current liabilities

421,901

402,957

Provisions for liabilities

36,150

29,900

Net assets

385,751

373,057

Capital and reserves

Called up share capital

10

2

2

Fair value reserve

11

163,555

144,805

Retained earnings

222,194

228,250

Shareholders' funds

385,751

373,057

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 14 September 2026 and were signed by:

R J Pile - Director

1.	Statutory information

Sterling Computer Contracting Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03445017

Registered office:

Suite 78

4 Blenheim Court

Peppercorn Close

Peterborough

Cambridgeshire

PE1 2DU

The presentation currency of the financial statements is the Pound Sterling (£).

2.	Statement of compliance

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.

3.	Accounting policies

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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.

Computer & office equipmt

-

25% on reducing balance

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. The cost of tangible asset includes directly attributable incremental costs incurred in their acquisition and installation.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment. Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

4.	Employees and directors

The average number of employees during the year was 1 (2025 - 1 ) .

5.	Tangible fixed assets

Computer

& office

equipmt

£

Cost

At 1 April 2025

and 31 March 2026

1,166

Depreciation

At 1 April 2025

1,034

Charge for year

46

At 31 March 2026

1,080

Net book value

At 31 March 2026

86

At 31 March 2025

132

6.	Investment property

Total

£

Fair value

At 1 April 2025

465,000

Revaluations

25,000

At 31 March 2026

490,000

Net book value

At 31 March 2026

490,000

At 31 March 2025

465,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2016

98,705

Valuation in 2020

20,000

Valuation in 2021

18,000

Valuation in 2022

36,000

Valuation in 2023

28,000

Valuation in 2024

2,000

Valuation in 2025

(28,000

)

Valuation in 2026

25,000

Cost

290,295

490,000

Investment property was valued on fair value basis on 31 March 2026 by the director .

7.

Debtors: amounts falling due within one year

2026

2025

£

£

Other debtors - rental deposit

695

1,315

Corporation tax

1,292

-

Prepayments

46

156

2,033

1,471

8.	Current asset investments

2026

2025

£

£

Unlisted investments

-

655

9.

Creditors: amounts falling due within one year

2026

2025

£

£

Corporation tax

-

2,222

Other creditors - rent deposit

695

1,315

Directors' loan accounts

69,456

62,949

Deferred income

895

1,000

Accrued expenses

749

661

71,795

68,147

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary shares

£1

2

2

11.

Reserves

Fair

value

reserve

£

At 1 April 2025

144,805

Fair value reserve - property

revaluation

25,000

Fair value reserve - property

deferred tax

(6,250

)

At 31 March 2026

163,555