Surrey Steel Trading Limited Accounts






	Surrey Steel Trading Limited
	Company No. 11785019
	Information for Filing with The Registrar
	30 September 2025

at	30 September 2025
Company No.		11785019	Notes	2025	2024
				£	£
Fixed assets

	Tangible assets		4	9,223	11,779


				9,223	11,779
Current assets
	Stocks		5	220,856	187,686
	Debtors		6	680,904	598,081

	Cash at bank and in hand			316,286	469,644
				1,218,046	1,255,411
Creditors: Amount falling due within one year			7	(1,224,419)	(1,157,637)
Net current (liabilities)/assets				(6,373)	97,774
Total assets less current liabilities				2,850	109,553




Net assets				2,850	109,553

Capital and reserves
	Called up share capital			1,000	1,000



	Profit and loss account		8	1,850	108,553

Total equity				2,850	109,553



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the period ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

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.


As permitted by section 444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 30 September 2025

And signed on its behalf by:
W.L. Bailey

Director

30 September 2025

for the period ended 30 September 2025

General information

Its registered number is: 11785019

Its registered office is:

136-138 Beddington Farm Road

Croydon

England

CR0 4XH

The functional and presentational currency of the company is Sterling . The monetary amounts in the accounts are rounded to the nearest pound.

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland (March 2018) and the Companies Act 2006.

The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets and in accordance with the accounting policies set out below.

Accounting policies

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

15% Straight line

Fixtures and fittings

10% Straight line

Equipment

33% Straight line

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Financial instruments

The company only has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic financial instruments measured at fair value.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the period:	46	41

4	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 April 2024	1,803	31,834	33,637
		Additions	5,404	1,882	7,286



		At 30 September 2025	7,207	33,716	40,923
		Depreciation
		At 1 April 2024	270	21,588	21,858
		Charge for the year	1,622	8,220	9,842



		At 30 September 2025	1,892	29,808	31,700
		Net book values
		At 30 September 2025	5,315	3,908	9,223
		At 31 March 2024	1,533	10,246	11,779

5	Stocks
			2025	2024
			£	£


		Finished goods	220,856	187,686
			220,856	187,686

6	Debtors
			2025	2024
			£	£
		Trade debtors	558,002	428,302
		Amounts owed by group undertakings	6,939	-



		Loans to directors	45,687	-
		Other debtors	10,400	-
		Prepayments and accrued income	59,876	169,779
			680,904	598,081

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




		Trade creditors	969,408	965,993

		Corporation tax	62,962	-
		Other taxes and social security	126,125	179,687

		Other creditors	6,703	6,930
		Accruals and deferred income	59,221	5,027
			1,224,419	1,157,637

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

9	Dividends
			2025	2024
			£	£
		Dividends for the period:
		Dividends paid in the period	260,000	50,000

			260,000	50,000

		Dividends by type:

		Equity dividends	260,000	50,000
			260,000	50,000

Related party disclosures

At the balance sheet date £45,687 was owed to the company by the directors. This loan has been repaid within 9 months and 1 day of the year end.

Controlling party

Immediate controlling party

No single party controls the company

2025

Transactions with related parties

Name of related party

Surrey Steel Investments Limited

Amount due from the related party

6,939