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Registered number: 12034774










STOCKFORD CIRCLE HOLDINGS LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2023



 
STOCKFORD CIRCLE HOLDINGS LIMITED
REGISTERED NUMBER: 12034774

BALANCE SHEET
AS AT 31 DECEMBER 2023

31 December
30 December
2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
282,303
1,593,846

  
282,303
1,593,846

Current assets
  

Debtors: amounts falling due within one year
 5 
100
1,810

Cash at bank and in hand
 6 
42,428
42,643

  
42,528
44,453

Creditors: amounts falling due within one year
 7 
(1,528,893)
(1,450,035)

Net current liabilities
  
 
 
(1,486,365)
 
 
(1,405,582)

Total assets less current liabilities
  
(1,204,062)
188,264

  

Net (liabilities)/assets
  
(1,204,062)
188,264


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
(1,204,162)
188,164

  
(1,204,062)
188,264


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




M V Morris
Director

Date: 16 August 2024

Page 1

 
STOCKFORD CIRCLE HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

1.


General information

Stockford Circle Holdings Limited is limited by share capital incorporated in England and Wales, company number 12034774. The Company's registered office is located at Buckingham House, West Street, Newbury, Berkshire, RG14 1BE. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company has made a significant loss during the year due to the write down of investments. 
The parent company Stockford Limited has agreed to provide support and has confirmed to the Company that it will make available sufficient financial resources as required to enable the Company to meet its short term liabilities as they fall due for a period of at least 12 months from the date of approval of these financial statements.
In conclusion the directors consider that the Company will have adequate cash and other liquid resources to meet its commitments, and therefore the financial statements are appropriately prepared on a going concern basis.

 
2.3

Valuation of investments

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 2

 
STOCKFORD CIRCLE HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

There are no employees other than the 2 directors who didnt receive any remuneration in this company (2022: 2). 






4.


Fixed asset investments








Unlisted investments

£



Cost or valuation


At 31 December 2022
1,593,846


Additions
106,154



At 31 December 2023
1,700,000



Impairment


Charge for the period
1,417,697



At 31 December 2023

1,417,697



Net book value



At 31 December 2023
282,303



At 30 December 2022
1,593,846





 

Page 3

 
STOCKFORD CIRCLE HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

5.


Debtors

31 December
30 December
2023
2022
£
£


Amounts owed by group undertakings
-
1,710

Other debtors
100
100

100
1,810



6.


Cash and cash equivalents

31 December
30 December
2023
2022
£
£

Cash at bank and in hand
42,428
42,643



7.


Creditors: Amounts falling due within one year

31 December
30 December
2023
2022
£
£

Amounts owed to group undertakings
1,526,253
1,447,355

Other taxation and social security
-
380

Accruals and deferred income
2,640
2,300

1,528,893
1,450,035



8.


Share capital

31 
December
30 December
2023
2022
£
£
Allotted, called up and fully paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100



9.


Related party transactions

The Company is exempt from disclosing related party transactions with other 100% owned members of the Group headed by Stockford Limited by virtue of FRS 102 section 33.1A.

Page 4

 
STOCKFORD CIRCLE HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2023

10.


Controlling party

The Company considers Stockford Limited, a company incorporated in England and Wales, to be its immediate and ultimate parent company throughout the current and previous year. Stockford Limited is the parent of both the largest and smallest groups in which the results of the company are consolidated. Copies of which are available from its registered office: Buckingham House, West Street, Newbury, Berkshire, RG14 1BE.


11.


Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2023 was unqualified.

The audit report was signed on 21 August 2024 by Jonathan Baillie BA (Hons) ACA FCCA (Senior statutory auditor) on behalf of James Cowper Kreston Audit.


Page 5