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REGISTERED NUMBER: 06655542 (England and Wales)















Unaudited Financial Statements

for the Year Ended

31 July 2023

for

Stoll GB Limited

Stoll GB Limited (Registered number: 06655542)

Contents of the Financial Statements
for the Year Ended 31 July 2023










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Stoll GB Limited

Company Information
for the Year Ended 31 July 2023







DIRECTOR: D J Williams





SECRETARY: M I Williams





REGISTERED OFFICE: 57 Craven Street
Leicester
Leicestershire
LE1 4BX





REGISTERED NUMBER: 06655542 (England and Wales)





ACCOUNTANTS: The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Stoll GB Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Stoll GB Limited for the year ended 31 July 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Stoll GB Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Stoll GB Limited and state those matters that we have agreed to state to the director of Stoll GB Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stoll GB Limited and its director for our work or for this report.

It is your duty to ensure that Stoll GB Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Stoll GB Limited. You consider that Stoll GB Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Stoll GB Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP


3 November 2023

Stoll GB Limited (Registered number: 06655542)

Balance Sheet
31 July 2023

31.7.23 31.7.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 130,749 126,552

CURRENT ASSETS
Stocks 611,049 333,332
Debtors 5 264,845 307,384
Cash at bank and in hand 365,481 271,704
1,241,375 912,420
CREDITORS
Amounts falling due within one year 6 579,348 254,364
NET CURRENT ASSETS 662,027 658,056
TOTAL ASSETS LESS CURRENT
LIABILITIES

792,776

784,608

PROVISIONS FOR LIABILITIES 31,251 29,812
NET ASSETS 761,525 754,796

CAPITAL AND RESERVES
Called up share capital 7 50 50
Capital redemption reserve 50 50
Retained earnings 761,425 754,696
SHAREHOLDERS' FUNDS 761,525 754,796

Stoll GB Limited (Registered number: 06655542)

Balance Sheet - continued
31 July 2023


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 November 2023 and were signed by:





D J Williams - Director


Stoll GB Limited (Registered number: 06655542)

Notes to the Financial Statements
for the Year Ended 31 July 2023


1. STATUTORY INFORMATION

Stoll GB 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.

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, services and commissions, excluding value added tax.
Sales of goods are recognised on the date of delivery. Provision of services are recognised on the date provided. Commissions are recognised at the point where the company has a right to the consideration. Rental income is recognised on the date the plant is provided.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% straight line basis
Plant and machinery - 20% on cost
Fixtures and fittings - 25% reducing balance
Motor vehicles - 25% reducing balance
Office equipment - 33% straight line basis

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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.


Stoll GB Limited (Registered number: 06655542)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023


2. ACCOUNTING POLICIES - continued
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 6 ) .

Stoll GB Limited (Registered number: 06655542)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023


4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 August 2022 46,682 160,204 15,098
Additions - 35,630 3,393
Disposals (4,200 ) - -
At 31 July 2023 42,482 195,834 18,491
DEPRECIATION
At 1 August 2022 27,929 59,628 12,437
Charge for year 3,096 34,257 1,513
Eliminated on disposal (420 ) - -
At 31 July 2023 30,605 93,885 13,950
NET BOOK VALUE
At 31 July 2023 11,877 101,949 4,541
At 31 July 2022 18,753 100,576 2,661

Motor Office
vehicles equipment Totals
£    £    £   
COST
At 1 August 2022 34,270 12,525 268,779
Additions 6,109 7,750 52,882
Disposals - - (4,200 )
At 31 July 2023 40,379 20,275 317,461
DEPRECIATION
At 1 August 2022 31,697 10,536 142,227
Charge for year 2,170 3,869 44,905
Eliminated on disposal - - (420 )
At 31 July 2023 33,867 14,405 186,712
NET BOOK VALUE
At 31 July 2023 6,512 5,870 130,749
At 31 July 2022 2,573 1,989 126,552

Stoll GB Limited (Registered number: 06655542)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade debtors 60,966 84,702
Amounts owed by group undertakings 186,493 196,698
Other debtors 3,003 -
Directors' current accounts 7,262 9,027
Prepayments and accrued income 7,121 16,957
264,845 307,384

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.23 31.7.22
£    £   
Trade creditors 526,276 183,076
Amounts owed to group undertakings - 9,198
Corporation tax 4,920 974
Social security and other taxes 3,787 9,052
VAT 36,231 27,805
Other creditors 4,174 5,339
Accruals and deferred income 3,960 18,920
579,348 254,364

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.23 31.7.22
value: £    £   
50 Ordinary £1 50 50

8. OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £46,241 (2022 - £29,432).

Stoll GB Limited (Registered number: 06655542)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023


9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2023 and 31 July 2022:

31.7.23 31.7.22
£    £   
D J Williams
Balance outstanding at start of year 9,027 4,633
Amounts advanced 547 6,663
Amounts repaid (2,312 ) (2,269 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 7,262 9,027

The loans are interest free and repayable on demand.