STS TOURING PRODUCTIONS LTD


Directors	COLLIS, John Paul
	DUTTON, Peter John


Company Secretary	COLLIS, John Paul


Registered Address	Ground Floor Unit 1 Apollo Business Centre
	Apsley Grove
	Ardwick Manchester
	M12 6AW


Registered Number	03425266 (England and Wales)

Balance Sheet as at
28 February 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		342,806		374,307
			342,806		374,307
Current assets
Debtors	4	40,591		35,972
Current asset investments	5	9		-
Cash at bank and on hand		86,430		114,611
		127,030		150,583
Creditors amounts falling due within one year	6	(81,773)		(97,365)
Net current assets (liabilities)			45,257		53,218
Total assets less current liabilities			388,063		427,525
Creditors amounts falling due after one year	7		-		(25,943)
Net assets			388,063		401,582
Capital and reserves
Called up share capital			1,200		1,200
Profit and loss account			386,863		400,382
Shareholders' funds			388,063		401,582

The company was entitled to exemption from audit for this reporting period 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 November 2025, and are signed on its behalf by:

DUTTON, Peter John
Director
Registered Company No. 03425266

STS TOURING PRODUCTIONS LTD

Notes to the Financial Statements
for the year ended 28 February 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Plant and machinery	20

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		6

3.	Tangible fixed assets

	Plant & machinery	Total
	£	£
Cost or valuation
At 01 March 24	1,635,013	1,635,013
Additions	49,035	49,035
At 28 February 25	1,684,048	1,684,048
Depreciation and impairment
At 01 March 24	1,260,706	1,260,706
Charge for year	80,536	80,536
At 28 February 25	1,341,242	1,341,242
Net book value
At 28 February 25	342,806	342,806
At 29 February 24	374,307	374,307

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	34,073	34,400
Other debtors	6,518	1,572
Total	40,591	35,972

5.	Current asset investments

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	1,649	17,692
Bank borrowings and overdrafts	19,540	33,500
Taxation and social security	29,422	10,318
Finance lease and HP contracts	6,401	32,344
Other creditors	936	1,011
Accrued liabilities and deferred income	23,825	2,500
Total	81,773	97,365

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	25,943
Total	-	25,943