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Company No: 02861515 (England and Wales)

# STALISFIELD INVESTMENTS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 December 2024
Pages for filing with the registrar

STALISFIELD INVESTMENTS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 December 2024

Contents

STALISFIELD INVESTMENTS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 December 2024
STALISFIELD INVESTMENTS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 December 2024

DIRECTORS | A M Cloke
| S F Cloke

SECRETARY | A M Cloke

REGISTERED OFFICE | Brockbourne House
| 77 Mount Ephraim
| Tunbridge Wells
| TN4 8BS
| United Kingdom

COMPANY NUMBER | 02861515 (England and Wales)

ACCOUNTANT | S&W Partners LLP
| 103 Colmore Row
| Birmingham
| B3 3AG

STALISFIELD INVESTMENTS LIMITED

## BALANCE SHEET

As at 31 December 2024
STALISFIELD INVESTMENTS LIMITED

## BALANCE SHEET (continued)

As at 31 December 2024

| Note | 2024 |  | 2023
|  | £ |  | £
Fixed assets |  |  |  |
Investment property | 3 | 400,000 |  | 360,908
Investments | 4 | 1,598,353 |  | 1,487,639
|  | 1,998,353 |  | 1,848,547
Current assets |  |  |  |
Debtors | 5 | 113,427 |  | 174,275
Cash at bank and in hand |  | 170,088 |  | 126,984
|  | 283,515 |  | 301,259
Creditors: amounts falling due within one year | 6 | ( 23,332) |  | ( 14,819)
Net current assets |  | 260,183 |  | 286,440
Total assets less current liabilities |  | 2,258,536 |  | 2,134,987
Provision for liabilities | 7 | ( 57,738) |  | ( 58,537)
Net assets |  | 2,200,798 |  | 2,076,450
Capital and reserves |  |  |  |
Called-up share capital |  | 1,000 |  | 1,000
Share premium account |  | 453,469 |  | 453,469
Profit and loss account |  | 1,746,329 |  | 1,621,981
Total shareholders' funds |  | 2,200,798 |  | 2,076,450

For the financial year ending 31 December 2024 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 financial statements for the financial year in accordance with section 476;
- 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Stalisfield Investments Limited (registered number: 02861515) were approved and authorised for issue by the Board of Directors on 16 September 2025. They were signed on its behalf by:

A M Cloke Director |

STALISFIELD INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024
STALISFIELD INVESTMENTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 December 2024

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Stalisfield Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Brockbourne House, 77 Mount Ephraim, Tunbridge Wells, TN4 8BS, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of Stalisfield Investments Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.

##### Going concern

The financial statements have been prepared on a going concern basis.
The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

##### Investment property

Investment property is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at each reporting date with changes in fair value recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
The fair value is determined annually by the directors, on an open market value for existing use basis.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### 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.

#### 2. Employees

| 2024 |  | 2023
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 2 |  | 2

#### 3. Investment property

| Investment property
| £
Valuation |
As at 01 January 2024 | 360,908
Fair value movement | 39,092
As at 31 December 2024 | 400,000

The 2024 valuations were made by A M Cloke, a director of the Company, on an open market value for existing use basis.

#### 4. Fixed asset investments

| Listed investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 January 2024 | 1,487,639 |  | 1,487,639
Additions | 111,413 |  | 111,413
Movement in fair value | ( 699) |  | ( 699)
At 31 December 2024 | 1,598,353 |  | 1,598,353
Carrying value at 31 December 2024 | 1,598,353 |  | 1,598,353
Carrying value at 31 December 2023 | 1,487,639 |  | 1,487,639

#### 5. Debtors

| 2024 |  | 2023
| £ |  | £
Prepayments | 7,863 |  | 0
Other debtors | 105,564 |  | 174,275
| 113,427 |  | 174,275

#### 6. Creditors: amounts falling due within one year

| 2024 |  | 2023
| £ |  | £
Trade creditors | 300 |  | 0
Amounts owed to directors | 2,785 |  | 1,825
Accruals | 5,520 |  | 5,280
Taxation and social security | 8,505 |  | 7,714
Other creditors | 6,222 |  | 0
| 23,332 |  | 14,819

#### 7. Deferred tax

| 2024 |  | 2023
| £ |  | £
At the beginning of financial year | ( 58,537) |  | ( 32,439)
Credited/(charged) to the Statement of Income and Retained Earnings | 799 |  | ( 26,098)
At the end of financial year | ( 57,738) |  | ( 58,537)

#### 8. Related party transactions

Transactions with the entity's directors

| 2024 |  | 2023
| £ |  | £
Opening balance | (1,825) |  | (10,860)
Loans made to the director | 0 |  | 10,000
Repayments made by the director | 0 |  | (5)
Management fee | (960) |  | (960)
Closing balance | (2,785) |  | (1,825)

At the year end, the Company had outstanding loans payable to the directors totalling £2,785 (2023 - £1,825). These loans are unsecured, interest free and repayable on demand.

#### 9. Ultimate controlling party

The directors do not consider there to be an ultimate controlling party.