REGISTERED NUMBER: 04637223 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

STT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R T M Howarth Jones

Mrs A L Howarth Jones

SECRETARY:

Mrs A L Howarth Jones

REGISTERED OFFICE:

32 The Square

Gillingham

Dorset

SP8 4AR

REGISTERED NUMBER:

04637223 (England and Wales)

ACCOUNTANTS:

Andrews and Palmer

Chartered Accountants

32 The Square

Gillingham

Dorset

SP8 4AR

FIXED ASSETS

Tangible assets

4

2,404,879

2,410,835

Investments

5

100

100

2,404,979

2,410,935

CURRENT ASSETS

Debtors

6

175,673

197,270

Cash at bank

614,656

76,779

790,329

274,049

CREDITORS

Amounts falling due within one year

7

115,751

311,851

NET CURRENT ASSETS/(LIABILITIES)

674,578

(37,802

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,079,557

2,373,133

CREDITORS

Amounts falling due after more than one year

8

-

(34,944

)

PROVISIONS FOR LIABILITIES

(601,220

)

(602,709

)

NET ASSETS

2,478,337

1,735,480

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

2,478,237

1,735,380

SHAREHOLDERS' FUNDS

2,478,337

1,735,480

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 November 2025 and were signed on its behalf by:

Mrs A L Howarth Jones - Director

R T M Howarth Jones - Director

1.	STATUTORY INFORMATION

STT Ltd 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.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax. Sales are recognised in the period in which goods are delivered or services are performed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investments in subsidiaries

Fixed asset investments are stated at cost unless, in the opinion of the Directors, there has been an impairment, in which case an appropriate adjustment is made.

Financial instruments

Basic financial instruments are measured at amortised cost. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company makes payments to the directors' pension funds. Contributions are charged to the profit and loss account when paid.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

5,032,887

Additions

804,750

Disposals

(1,035,000

)

At 31 March 2025

4,802,637

DEPRECIATION

At 1 April 2024

2,622,052

Charge for year

431,732

Eliminated on disposal

(656,026

)

At 31 March 2025

2,397,758

NET BOOK VALUE

At 31 March 2025

2,404,879

At 31 March 2024

2,410,835

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2024

732,203

Transfer to ownership

(732,203

)

At 31 March 2025

-

DEPRECIATION

At 1 April 2024

203,186

Transfer to ownership

(203,186

)

At 31 March 2025

-

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

529,017

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

100

NET BOOK VALUE

At 31 March 2025

100

At 31 March 2024

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

171,335

180,788

Directors' current accounts

4,338

-

VAT

-

16,482

175,673

197,270

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

169,660

Trade creditors

1,671

-

Tax

87,442

19,631

VAT

23,638

-

Directors' current accounts

-

115,662

Accrued expenses

3,000

6,898

115,751

311,851

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

-

34,944

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

-

204,604

Hire purchase contracts are secured on the assets to which they relate.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

R T M Howarth Jones and Mrs A L Howarth Jones

Balance outstanding at start of year

-

9,338

Amounts advanced

4,338

-

Amounts repaid

-

(9,338

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,338

-