REGISTERED NUMBER: 08802143 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 DECEMBER 2024

FOR

STACK-CUP UK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

N H Edsall

Mrs Z Telfer

REGISTERED OFFICE:

62 Stakes Road

Purbrook

Waterlooville

Hampshire

PO7 5NT

REGISTERED NUMBER:

08802143 (England and Wales)

ACCOUNTANTS:

Landi Accounting Limited

62 Stakes Road

Purbrook

Waterlooville

Hampshire

PO7 5NT

FIXED ASSETS

Tangible assets

4

237,077

312,878

Investments

5

23,910

23,910

260,987

336,788

CURRENT ASSETS

Stocks

204,992

237,699

Debtors

6

129,724

237,080

Cash at bank

151

137

334,867

474,916

CREDITORS

Amounts falling due within one year

7

425,939

506,866

NET CURRENT LIABILITIES

(91,072

)

(31,950

)

TOTAL ASSETS LESS CURRENT LIABILITIES

169,915

304,838

CREDITORS

Amounts falling due after more than one year

8

181,559

308,059

NET LIABILITIES

(11,644

)

(3,221

)

CAPITAL AND RESERVES

Called up share capital

184

184

Share premium

240,854

240,854

Retained earnings

(252,682

)

(244,259

)

SHAREHOLDERS' FUNDS

(11,644

)

(3,221

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 10 September 2025 and were signed on its behalf by:

N H Edsall - Director

1.	STATUTORY INFORMATION

STACK-CUP UK 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 31 December 2023

326,927

135,127

53,975

15,218

531,247

Additions

-

-

-

700

700

Disposals

-

-

(22,771

)

-

(22,771

)

At 30 December 2024

326,927

135,127

31,204

15,918

509,176

DEPRECIATION

At 31 December 2023

161,710

21,967

23,614

11,078

218,369

Charge for year

42,060

2,418

7,590

1,662

53,730

At 30 December 2024

203,770

24,385

31,204

12,740

272,099

NET BOOK VALUE

At 30 December 2024

123,157

110,742

-

3,178

237,077

At 30 December 2023

165,217

113,160

30,361

4,140

312,878

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 31 December 2023

and 30 December 2024

23,910

NET BOOK VALUE

At 30 December 2024

23,910

At 30 December 2023

23,910

6.

DEBTORS

30.12.24

30.12.23

£

£

Amounts falling due within one year:

Trade debtors

98,442

115,857

Other debtors

30,782

121,223

129,224

237,080

Amounts falling due after more than one year:

Other debtors

500

-

Aggregate amounts

129,724

237,080

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.12.24

30.12.23

£

£

Bank loans and overdrafts

46,579

119,303

Trade creditors

266,381

288,685

Taxation and social security

11,706

9,327

Other creditors

101,273

89,551

425,939

506,866

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.12.24

30.12.23

£

£

Bank loans

46,667

66,667

Other creditors

134,892

241,392

181,559

308,059

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Other loans more 5yrs non-inst

132,809

163,809

Repayable by instalments

Bank loans more 5 yr by instal

46,667

66,667

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 December 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Landi Accounting Limited

62 Stakes Road

Purbrook

Waterlooville

Hampshire

PO7 5NT

Date: .............................................