Stackmotion Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 12430593

		30 June 2025		31 January 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		-		7,195

			-		7,195
CURRENT ASSETS
Debtors	5	-		159
Cash at bank and in hand		-		8,475

		-		8,634
Creditors: Amounts Falling Due Within One Year	6	-		(2,098 )

NET CURRENT ASSETS (LIABILITIES)			-		6,536

TOTAL ASSETS LESS CURRENT LIABILITIES			-		13,731

PROVISIONS FOR LIABILITIES
Deferred Taxation			-		(1,367 )

NET ASSETS			-		12,364

CAPITAL AND RESERVES
Called up share capital	7		-		100
Profit and Loss Account			-		12,264

SHAREHOLDERS' FUNDS			-		12,364

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Stackmotion Ltd

Balance Sheet (continued)

As At 30 June 2025

For the period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Edward Poole

Director

21st October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Stackmotion Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12430593 . The registered office is 259, Copnor Road, Portsmouth, Hampshire, PO3 5EE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements do not follow the going concern basis of accounting.

The directors have determined that the company is not a going concern due to cessation of trading. As a result, the financial statements have been prepared on a break-up basis.

Under this basis:

Assets have been stated at their recoverable amounts.

Liabilities include any costs expected to arise from the winding down of operations.

No adjustments have been made for future trading activity.

The directors believe this basis provides a true and fair view of the company’s financial position as at 30th June 2025.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

15% Reducing balance

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Stackmotion Ltd

Notes to the Financial Statements (continued)

For the Period 1 February 2024 to 30 June 2025

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the period was: NIL (2024: 1)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 February 2024	10,584
Disposals	(10,584 )

As at 30 June 2025	-

Depreciation
As at 1 February 2024	3,389
Provided during the period	1,462
Disposals	(4,851 )

As at 30 June 2025	-

Net Book Value
As at 30 June 2025	-

As at 1 February 2024	7,195

5. Debtors

	30 June 2025	31 January 2024
	£	£
Due within one year
Other debtors	-	159

6. Creditors: Amounts Falling Due Within One Year

	30 June 2025	31 January 2024
	£	£
Other creditors	-	1,467
Taxation and social security	-	631

	-	2,098

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Stackmotion Ltd

Notes to the Financial Statements (continued)

For the Period 1 February 2024 to 30 June 2025

7. Share Capital

	30 June 2025	31 January 2024
	£	£
Allotted, Called up and fully paid	-	100

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