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Registration number: 04216676

SJ Stanberry & Sons Limited

Unaudited Filleted Financial Statements

for the Period from 1 October 2023 to 31 March 2025

 

SJ Stanberry & Sons Limited

Contents

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 11

 

SJ Stanberry & Sons Limited

Company Information

Directors

Mr S Stanberry

Mr C Stanberry

Mr S Stanberry

Mr J J Stanberry

Registered office

Albion House
32 Pinchbeck Road
Spalding
Lincolnshire
PE11 1QD

Accountants

Cannon Williamson
Chartered Certified AccountantsAlbion House
32 Pinchbeck Road
Spalding
Lincolnshire
PE11 1QD

 

SJ Stanberry & Sons Limited

(Registration number: 04216676)
Balance Sheet as at 31 March 2025

Note

2025
£

2023
£

Fixed Assets

 

Tangible Assets

4

222,278

132,655

Current assets

 

Stocks

5

25,584

57,729

Debtors

6

196,309

169,192

Cash at bank and in hand

 

374,544

650,269

 

596,437

877,190

Creditors: Amounts falling due within one year

7

(125,737)

(249,536)

Net current assets

 

470,700

627,654

Total assets less current liabilities

 

692,978

760,309

Provisions for liabilities

(38,488)

(14,429)

Net assets

 

654,490

745,880

Capital and Reserves

 

Called up share capital

8

259

259

Retained Earnings

654,231

745,621

Shareholders' funds

 

654,490

745,880

For the financial period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 July 2025 and signed on its behalf by:
 

.........................................
Mr S Stanberry
Director

 

SJ Stanberry & Sons Limited

(Registration number: 04216676)
Balance Sheet as at 31 March 2025 (continued)

.........................................
Mr C Stanberry
Director

.........................................
Mr S Stanberry
Director

.........................................
Mr J J Stanberry
Director

 

SJ Stanberry & Sons Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2023 to 31 March 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Albion House
32 Pinchbeck Road
Spalding
Lincolnshire
PE11 1QD
United Kingdom

These financial statements were authorised for issue by the Board on 25 July 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

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

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 taxable income.

 

SJ Stanberry & Sons Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2023 to 31 March 2025 (continued)

2

Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible Assets

Tangible Assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Long Leasehold Property

4% Straight Line

Plant and Machinery

10% Straight Line

Fixtures and Fittings

25% Straight Line

Motor Vehicles

20% Straight Line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade Debtors

Trade Debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade Debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

 

SJ Stanberry & Sons Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2023 to 31 March 2025 (continued)

2

Accounting policies (continued)

Trade Creditors

Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade Creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

 

SJ Stanberry & Sons Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2023 to 31 March 2025 (continued)

2

Accounting policies (continued)

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3

Staff numbers

The average number of persons employed by the company (including directors) during the period, was 6 (2023 - 6).

 

SJ Stanberry & Sons Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2023 to 31 March 2025 (continued)

4

Tangible Assets

Land and buildings
£

Furniture, fittings and equipment
 £

Motor vehicles
 £

Other tangible assets
£

Total
£

Cost or valuation

At 1 October 2023

110,207

27,873

181,368

386,953

706,401

Additions

-

5,734

84,154

82,422

172,310

Disposals

-

-

(45,097)

(97,000)

(142,097)

At 31 March 2025

110,207

33,607

220,425

372,375

736,614

Depreciation

At 1 October 2023

35,265

27,157

176,292

335,032

573,746

Charge for the period

6,613

1,837

29,486

24,951

62,887

Eliminated on disposal

-

-

(45,097)

(77,200)

(122,297)

At 31 March 2025

41,878

28,994

160,681

282,783

514,336

Carrying amount

At 31 March 2025

68,329

4,613

59,744

89,592

222,278

At 30 September 2023

74,942

716

5,076

51,921

132,655

Included within the net book value of land and buildings above is £68,329 (2023 - £74,942) in respect of long leasehold land and buildings.
 

 

SJ Stanberry & Sons Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2023 to 31 March 2025 (continued)

5

Stocks

2025
£

2023
£

Work in progress

25,584

57,729

6

Debtors

Current

Note

2025
£

2023
£

Trade Debtors

 

11,497

121,769

Amounts owed by related parties

10

72

-

Prepayments

 

9,673

12,943

Other debtors

 

175,067

34,480

   

196,309

169,192

 

SJ Stanberry & Sons Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2023 to 31 March 2025 (continued)

7

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2023
£

Due within one year

 

Loans and borrowings

9

19,318

-

Trade Creditors

 

51,976

43,301

Taxation and social security

 

9,150

113,363

Accruals and deferred income

 

3,497

3,242

Other creditors

 

41,796

89,630

 

125,737

249,536

8

Share capital

Allotted, called up and fully paid shares

2025

2023

No.

£

No.

£

Ordinary A of £1 each

100

100

100

100

Ordinary B of £1 each

159

159

159

159

259

259

259

259

9

Loans and borrowings

Current loans and borrowings

2025
£

2023
£

Hire purchase contracts

19,318

-

10

Related party transactions

 

SJ Stanberry & Sons Limited

Notes to the Unaudited Financial Statements for the Period from 1 October 2023 to 31 March 2025 (continued)

10

Related party transactions (continued)

Directors' remuneration

The directors' remuneration for the period was as follows:

2025
£

2023
£

Remuneration

50,000

40,000