REGISTERED NUMBER: 07528439 (England and Wales)

STAN LEE HOLDINGS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr S M C Lee

REGISTERED OFFICE:

3 Offington Lane

Worthing

West Sussex

BN14 9RY

REGISTERED NUMBER:

07528439 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Station House

North Street

Havant

Hampshire

PO9 1QU

FIXED ASSETS

Tangible assets

4

952,056

962,990

Investments

5

3,002

3,002

955,058

965,992

CURRENT ASSETS

Debtors

6

382,156

455,684

Cash at bank

1,773

5,582

383,929

461,266

CREDITORS

Amounts falling due within one year

7

525,069

529,429

NET CURRENT LIABILITIES

(141,140

)

(68,163

)

TOTAL ASSETS LESS CURRENT LIABILITIES

813,918

897,829

CREDITORS

Amounts falling due after more than one year

8

708,789

783,654

NET ASSETS

105,129

114,175

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

105,128

114,174

SHAREHOLDERS' FUNDS

105,129

114,175

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 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 1 September 2025 and were signed by:

Dr S M C Lee - Director

1.	STATUTORY INFORMATION

Stan Lee Holdings 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Stan Lee Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

2% on cost

Improvements to property

-

2% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Financial instruments

Debtors and cash at bank: Trade and other debtors are recognised at the settlement amount due after any trade discount offered. prepayments are valued at the amount prepaid net of any trade discounts due. Cash at bank and in hand includes cash on deposit or in a current account.

Creditors and provisions: Creditors and provisions are recognised where there is a present obligation resulting from a past event that will probably result in the transfer of economic benefits to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the balance sheet date, except as otherwise required in the paragraphs below.

Unrelieved 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.

Deferred tax shall not be recognised on permanent differences, other than a business combination where assets (other than goodwill) give rise to an deferred tax asset or liability.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

property

property

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

982,551

31,687

1,014,238

DEPRECIATION

At 1 April 2024

47,445

3,803

51,248

Charge for year

10,301

633

10,934

At 31 March 2025

57,746

4,436

62,182

NET BOOK VALUE

At 31 March 2025

924,805

27,251

952,056

At 31 March 2024

935,106

27,884

962,990

Included in cost of land and buildings is freehold land of £ 467,500 (2024 - £ 467,500 ) which is not depreciated.

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

3,002

NET BOOK VALUE

At 31 March 2025

3,002

At 31 March 2024

3,002

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

382,156

455,684

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

74,341

71,291

Taxation and social security

797

323

Other creditors

449,931

457,815

525,069

529,429

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

708,789

783,654

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

783,130

854,945

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1.00

1

1

11.	RELATED PARTY DISCLOSURES

The company has charged rent of £25,000 (2024: £25,000) to subsidiary Pearl Dental Studios Limited.

The company has charged interest of £25,000 (2024: £25,000) on intercompany loan to subsidiary Pearl Dental Studios Limited.

12.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr S M C Lee.