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Registration number: 04512220

Stocks Group Limited
Filleted Unaudited Financial Statements
for the Year Ended 31 March 2025

Stocks Group Limited

(Registration number: 04512220)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,172,216 | 1,208,643
Investments | 5 | 202 | 202
|  | 1,172,418 | 1,208,845
Current assets |  |  |
Debtors | 6 | 1,091,814 | 1,476,244
Cash at bank and in hand |  | 1,555,311 | 1,376,960
|  | 2,647,125 | 2,853,204
Creditors: Amounts falling due within one year | 7 | (128,157) | (539,520)
Net current assets |  | 2,518,968 | 2,313,684
Total assets less current liabilities |  | 3,691,386 | 3,522,529
Creditors: Amounts falling due after more than one year | 7 | - | (15,719)
Provisions for liabilities |  | (126,124) | (133,331)
Net assets |  | 3,565,262 | 3,373,479
Capital and reserves |  |  |
Called up share capital | 9 | 100 | 100
Retained earnings |  | 3,565,162 | 3,373,379
Shareholders' funds |  | 3,565,262 | 3,373,479

Stocks Group Limited

(Registration number: 04512220)
Balance Sheet as at 31 March 2025

For the financial year ending 31 March 2025 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 accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 November 2025 and signed on its behalf by:

Mr D Stocks Director |  |

Stocks Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Stocks Group House
East Common Lane
Scunthorpe
North Lincolnshire
DN16 1DE
Registered number: 04512220

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 398 of the Companies Act 2006 and has not prepared group accounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Stocks Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold land and buildings | 2% on cost per annum
Plant and equipment | 20% on written down value per annum
Motor vehicles | 25% on written down value per annum

Investments

Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment. Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised at the transaction price.

Stocks Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company during the year was 6 (2024 - 6).

Stocks Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4 | Tangible assets

| Freehold land and buildings £ | Plant and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 April 2024 | 1,074,301 | 176,791 | 555,726 | 1,806,818
Additions | 13,900 | 6,637 | 50,985 | 71,522
Disposals | - | - | (7,000) | (7,000)
At 31 March 2025 | 1,088,201 | 183,428 | 599,711 | 1,871,340
Depreciation
At 1 April 2024 | 261,580 | 75,451 | 261,144 | 598,175
Charge for the year | 21,509 | 11,512 | 73,812 | 106,833
Eliminated on disposal | - | - | (5,884) | (5,884)
At 31 March 2025 | 283,089 | 86,963 | 329,072 | 699,124
Carrying amount
At 31 March 2025 | 805,112 | 96,465 | 270,639 | 1,172,216
At 31 March 2024 | 812,721 | 101,340 | 294,582 | 1,208,643

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 202 | 202

Subsidiaries | £
Cost or valuation
At 1 April 2024 | 202
At 31 March 2025 | 202
Carrying amount
At 31 March 2025 | 202
At 31 March 2024 | 202

Stocks Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6 | Debtors

| 2025 £ | 2024 £
Trade debtors | 2,291 | 2,292
Amounts owed by group undertakings | 1,078,796 | 1,472,630
Other debtors | 10,727 | 1,322
| 1,091,814 | 1,476,244

7 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 15,719 | 21,841
Trade payables |  | 4,117 | 1,772
Amounts due to related parties |  | - | 371,977
Social security and other taxes |  | 23,553 | 97,202
Other payables |  | 84,768 | 46,728
|  | 128,157 | 539,520

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | - | 15,719

Stocks Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

8 | Loans and borrowings

Current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | 15,719 | 21,841

Non-current loans and borrowings

| 2025 £ | 2024 £
Hire purchase contracts | - | 15,719

The hire purchase contract is secured upon the asset to which it relates.
The bank loan is secured by an unlimited guarantee granted by the group companies.

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100