STS UK.Com Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06867713

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		200,474		204,940

			200,474		204,940
CURRENT ASSETS
Stocks	5	69,023		71,231
Debtors	6	211,570		257,320
Cash at bank and in hand		235,350		5,000

		515,943		333,551
Creditors: Amounts Falling Due Within One Year	7	(432,469 )		(395,884 )

NET CURRENT ASSETS (LIABILITIES)			83,474		(62,333 )

TOTAL ASSETS LESS CURRENT LIABILITIES			283,948		142,607

Creditors: Amounts Falling Due After More Than One Year	8		(346,118 )		(137,449 )

NET (LIABILITIES)/ASSETS			(62,170 )		5,158

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			(62,172 )		5,156

SHAREHOLDERS' FUNDS			(62,170)		5,158

Page 1

Page 2

STS UK.Com Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Pierre Simmons

Director

18/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

STS UK.Com Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06867713 . The registered office is Charter Buildings, Ashton Lane, Sale, Greater Manchester, M33 6WT.

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.

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance
Computer Equipment	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2024: 15)

Page 3

Page 4

STS UK.Com Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	92,729	219,437	7,974	30,493	350,633
Additions	8,063	43,420	1,134	6,490	59,107
Disposals	-	(14,169 )	-	-	(14,169 )

As at 31 December 2025	100,792	248,688	9,108	36,983	395,571

Depreciation
As at 1 January 2025	44,035	79,291	5,693	16,674	145,693
Provided during the period	14,889	41,187	783	4,353	61,212
Disposals	-	(11,808 )	-	-	(11,808 )

As at 31 December 2025	58,924	108,670	6,476	21,027	195,097

Net Book Value
As at 31 December 2025	41,868	140,018	2,632	15,956	200,474

As at 1 January 2025	48,694	140,146	2,281	13,819	204,940

5. Stocks

	2025	2024
	£	£
Materials	60,000	54,000
Work in progress	9,023	17,231

	69,023	71,231

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	183,913	231,522
Other debtors	27,657	25,798

	211,570	257,320

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	44,068	44,476
Trade creditors	117,559	112,055
Bank loans and overdrafts	47,115	50,620
Other creditors	130,885	121,548
Taxation and social security	92,842	67,185

	432,469	395,884

Page 4

Page 5

STS UK.Com Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	105,525	106,825
Bank loans	240,593	30,624

	346,118	137,449

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	44,068	44,476
Later than one year and not later than five years	105,525	106,825

	149,593	151,301

	149,593	151,301

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

Page 5