Registration number: 07778384

Steve M Distribution Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Steve M Distribution Limited

Company Information

Director

Mr SP Mutton

Registered office

25 Beaufoy Close Shaftesbury Dorset SP7 8PT

Accountants

Nicola Brookes Chartered AccountantMole End Shorts Green Lane Motcombe Dorset SP7 9PA

Steve M Distribution Limited

(Registration number: 07778384)
Balance Sheet as at 30 September 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	12,659	16,879
Current assets
Debtors	5	468	1,104
Cash at bank and in hand		24,819	29,023
		25,287	30,127
Creditors: Amounts falling due within one year	6	(12,664)	(13,716)
Net current assets		12,623	16,411
Total assets less current liabilities		25,282	33,290
Provisions for liabilities		(2,405)	(3,207)
Net assets		22,877	30,083
Capital and reserves
Called up share capital		100	100
Retained earnings		22,777	29,983
Shareholders' funds		22,877	30,083

For the financial year ending 30 September 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 2 November 2026
 

Mr SP Mutton Director

Steve M Distribution Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
25 Beaufoy Close
Shaftesbury
Dorset
SP7 8PT

These financial statements were authorised for issue by the director on 2 November 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Steve M Distribution Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% Reducing balance
Office equipment	33% Straight line

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Steve M Distribution Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2026

4	Tangible assets

	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2025	545	40,010	40,555
At 30 September 2026	545	40,010	40,555
Depreciation
At 1 October 2025	545	23,131	23,676
Charge for the year	-	4,220	4,220
At 30 September 2026	545	27,351	27,896
Carrying amount
At 30 September 2026	-	12,659	12,659
At 30 September 2025	-	16,879	16,879

5

Debtors

Current	2026 £	2025 £
Trade debtors	468	1,104
	468	1,104

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	4,316	5,646
Accruals and deferred income	675	675
Other creditors	7,673	7,395
	12,664	13,716

7	Related party disclosures

The controlling party is S P Mutton.