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Registered number: 07844538










STOCKLEY INVESTMENTS LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025



 
STOCKLEY INVESTMENTS LIMITED
REGISTERED NUMBER: 07844538

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investment property
 4 
1,920,000
1,920,000

  
1,920,000
1,920,000

Current assets
  

Debtors: amounts falling due within one year
 5 
60,411
49,275

Cash at bank and in hand
  
706
684

  
61,117
49,959

Creditors: amounts falling due within one year
 6 
(150,219)
(139,598)

Net current liabilities
  
 
 
(89,102)
 
 
(89,639)

Total assets less current liabilities
  
1,830,898
1,830,361

Creditors: amounts falling due after more than one year
 7 
(439,611)
(483,434)

Provisions for liabilities
  

Deferred tax
 9 
(274,738)
(274,738)

  
 
 
(274,738)
 
 
(274,738)

Net assets
  
1,116,549
1,072,189


Capital and reserves
  

Called up share capital 
  
2
2

Profit and loss account
  
1,116,547
1,072,187

  
1,116,549
1,072,189


Page 1

 
STOCKLEY INVESTMENTS LIMITED
REGISTERED NUMBER: 07844538
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 income and retained earnings 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 on 3 July 2025.




T J Stockley
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
STOCKLEY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies

 
1.1

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 presentational currency of the Company is GBP.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
1.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
1.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 3

 
STOCKLEY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies (continued)

 
1.6

Current and deferred taxation

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

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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
1.7

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
1.8

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.

 
1.9

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.

 
1.10

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.

Page 4

 
STOCKLEY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.Accounting policies (continued)

 
1.11

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
1.12

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


2.


General information

Stockley Investments Limited is a private company, limited by shares and incorporated in England.
Its registered number is: 07844538
Its Registered Office is: 
Units 26 & 27
Whiteleaf Road
Hemel Hempstead 
Hertfordshire
HP3 9HD


3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Directors
2
2

Page 5

 
STOCKLEY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Investment property


Freehold investment property

£



Valuation


At 1 April 2024
1,920,000



At 31 March 2025
1,920,000

The 2025 valuations were made by the directors, on an open market value for existing use basis.


2025
2024
£
£


Historic cost
821,050
821,050

821,050
821,050


5.


Debtors

2025
2024
£
£


Amounts owed by related companies
56,732
45,968

Prepayments and accrued income
3,679
3,307

60,411
49,275



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank loans
43,589
43,589

Trade creditors
5,356
3,593

Corporation tax
25,454
24,168

Other taxation and social security
13,542
12,042

Other creditors
16,201
16,201

Accruals and deferred income
46,077
40,005

150,219
139,598


Page 6

 
STOCKLEY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
439,611
483,434

439,611
483,434



8.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
43,589
43,589


43,589
43,589

Amounts falling due 1-2 years

Bank loans
50,089
50,089


50,089
50,089

Amounts falling due 2-5 years

Bank loans
172,766
172,766


172,766
172,766

Amounts falling due after more than 5 years

Bank loans
216,757
260,579

216,757
260,579

483,201
527,023


Page 7

 
STOCKLEY INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Deferred taxation




2025


£






At beginning of year
(274,738)



At end of year
(274,738)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Unrealised capital gain on investment properties
(274,738)
(274,738)

(274,738)
(274,738)


10.


Controlling party

The controlling party of the company is S E Stockley, a director, by virtue of her shareholding.

 
Page 8