REGISTERED NUMBER: 04993918 (England and Wales)

STEEL ERECTING SERVICES LIMITED

Unaudited Financial Statements

for the Year Ended 28 February 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Director:

R W Dowler

Secretary:

Mrs M C Dowler

Registered office:

UNIT 6 1-11

WILLOW LANE

Mitcham

London

CR4 4NA

Registered number:

04993918 (England and Wales)

Accountants:

Cooper Parry Advisory Limited

Broadwalk House, 5th Floor

5 Appold Street

Broadgate

London

EC2A 2AG

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

130,327

173,770

130,327

173,770

Current assets

Stocks

5,500

5,500

Debtors

6

53,034

115,425

Cash at bank

8

30,481

58,542

151,406

Creditors

Amounts falling due within one year

7

(130,625

)

(104,062

)

Net current (liabilities)/assets

(72,083

)

47,344

Total assets less current liabilities

58,244

221,114

Creditors

Amounts falling due after more than one year

8

(37,625

)

(59,583

)

Provisions for liabilities

9

(32,582

)

(43,442

)

Net (liabilities)/assets

(11,963

)

118,089

Capital and reserves

Called up share capital

10

2

2

Retained earnings

(11,965

)

118,087

Shareholders' funds

(11,963

)

118,089

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 13 October 2026 and were signed by:

R W Dowler - Director

1.	Statutory information

Steel Erecting Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

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 historical cost convention.

Key source of estimation, uncertainty and judgement

The preparation of financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

There is estimation uncertainty in calculating depreciation. A full line by line review of fixed assets is carried out by management regularly. Whilst every attempt is made to ensure that the depreciation policy is as accurate as possible, there remains a risk that the policy does not match the useful life of the 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, is being amortised evenly over its estimated useful life of ten years.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	Employees and directors

The average number of employees during the year was 14 (2025 - 15 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 March 2025

and 28 February 2026

74,000

Amortisation

At 1 March 2025

and 28 February 2026

74,000

Net book value

At 28 February 2026

-

At 28 February 2025

-

5.	Tangible fixed assets

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

At 1 March 2025

and 28 February 2026

249,061

12,240

261,301

Depreciation

At 1 March 2025

76,377

11,154

87,531

Charge for year

43,171

272

43,443

At 28 February 2026

119,548

11,426

130,974

Net book value

At 28 February 2026

129,513

814

130,327

At 28 February 2025

172,684

1,086

173,770

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

5,457

34,982

Other debtors

47,577

80,443

53,034

115,425

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Bank loans and overdrafts

50,821

10,000

Hire purchase contracts

18,687

18,750

Trade creditors

23,745

34,978

Taxation and social security

28,329

33,833

Other creditors

9,043

6,501

130,625

104,062

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Bank loans

-

3,333

Hire purchase contracts

37,625

56,250

37,625

59,583

9.	Provisions for liabilities

2026

2025

£

£

Deferred tax

32,582

43,442

Deferred tax

£

Balance at 1 March 2025

43,442

Provided during year

(10,860

)

Balance at 28 February 2026

32,582

10.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

11.	Director's advances, credits and guarantees

During the year a director operated an overdrawn current account which constitutes an advance by the company. The balance on the current account as at 28 February 2026 was £10,665 (2025: £46,279). The amount was repaid in full within 9 months of the year-end (2nd June 2026).

12.	Going concern

The financial statements have been prepared on a going concern basis. The directors have reviewed the company's financial position and are satisfied that it has adequate resources to continue in operational existence for the foreseeable future.