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STAIR MILL ADVENTURES LIMITED

Registered Number
08589588
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

STAIR MILL ADVENTURES LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | BROOKS, Gayle
| BROOKS, Iain Christopher

Registered Address | Newlands Adventure Centre Stair
| Newlands
| Keswick
| CA12 5UF

Registered Number | 08589588 (England and Wales)

STAIR MILL ADVENTURES LIMITED
Statement of Financial Position
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 397,080 |  |  |  | 397,080
|  |  |  | 397,080 |  |  |  | 397,080
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | - |  |  |  | 150 |  |
|  | - |  |  |  | 150 |  |
Creditors amounts falling due within one year | 4 | (240,226) |  |  |  | (239,118) |  |
Net current assets (liabilities) |  |  |  | (240,226) |  |  |  | (238,968)
Total assets less current liabilities |  |  |  | 156,854 |  |  |  | 158,112
Net assets |  |  |  | 156,854 |  |  |  | 158,112
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 155,854 |  |  |  | 157,112
Shareholders' funds |  |  |  | 156,854 |  |  |  | 158,112

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 28 October 2025, and are signed on its behalf by:
BROOKS, Gayle Director Registered Company No. 08589588

STAIR MILL ADVENTURES LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| 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 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.

| Current taxation
--- | ---
| Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 4

3. | Fixed asset investments
--- | ---

|  | Investments in groups1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 397,080 |  | 397,080
| At 31 March 25 | 397,080 |  | 397,080
| Net book value
| At 31 March 25 | 397,080 |  | 397,080
| At 31 March 24 | 397,080 |  | 397,080

| Notes
--- | ---
| 1Investments in group undertakings and participating interests

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Amounts owed to related parties | 239,877 |  | 85,803
| Taxation and social security | - |  | 10,870
| Other creditors | - |  | 141,201
| Accrued liabilities and deferred income | 349 |  | 1,244
| Total | 240,226 |  | 239,118

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

5. | Related party transactions
--- | ---
| During the year a director has a loan account with the company. At the balance sheet date the company owed the director £Nil (2024 - £83,247). This loan is unsecured, interest free and repayable upon demand. During the year a director has a loan account with the company. At the balance sheet date the company owed the director £Nil (2024 - £57,954). This loan is unsecured, interest free and repayable upon demand.

6. | Controlling party
--- | ---
| This company's parent undertaking and controlling party is Adventure NAC Limited, a company registered in England, company number 15500465.