Company registration number: 15000739
Annual report and unaudited financial statements
for the year ended 31 December 2025
for
S Tier Ltd
Pages for filing with the Registrar
Company registration number: 15000739
S Tier Ltd
Balance sheet
as at 31 December 2025
31 Dec 25 31 Dec 24
Note £ £ £ £
Fixed assets
Intangible assets 4 - 27,137
- 27,137
Current assets
Cash at bank and in hand 48,363 7,072
48,363 7,072
Creditors: amounts falling due within one year
(62,027) (52,227)
Net current liabilities (13,664) (45,155)
Total assets less current liabilities (13,664) (18,018)
NET LIABILITIES (13,664) (18,018)
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account (14,664) (19,018)
TOTAL EQUITY (13,664) (18,018)
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 December 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 15000739
S Tier Ltd
Balance sheet - continued
as at 31 December 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr K Hakimzadeh, Director
17 September 2026
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S Tier Ltd
Notes to the financial statements
for the year ended 31 December 2025
1 Company information
S Tier Ltd is a private company registered in England and Wales. Its registered number is 15000739. The company is limited by shares. Its registered office is Unit 3, Office A, 1st Floor, 6-7 St Mary At Hill, London, EC3R 8EE.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Software development - 33.33% straight line
3 Average number of employees
During the year the average number of employees was Nil (2024 - Nil).
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S Tier Ltd
Notes to the financial statements - continued
for the year ended 31 December 2025
4 Intangible assets
Other intangible assets

£
Cost
At 1 January 2025 40,706
Impairments (40,706)
At 31 December 2025 -
Amortisation
At 1 January 2025 13,569
Charge written back (13,569)
At 31 December 2025 -
Net book value
At 31 December 2025 -
At 31 December 2024 27,137
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