REGISTERED NUMBER: 02354293 (England and Wales)

Financial Statements for the Year Ended 31 August 2025

for

Stentorgate Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTORS:

B Leech

R M Leech

REGISTERED OFFICE:

Beech Grove

Eldwick

Bingley

West Yorkshire

BD16 3EG

REGISTERED NUMBER:

02354293 (England and Wales)

ACCOUNTANTS:

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

FIXED ASSETS

Tangible assets

4

9,637

9,685

CURRENT ASSETS

Stocks

10,000

5,000

Debtors

5

49,364

40,429

Cash at bank

125,889

170,516

185,253

215,945

CREDITORS

Amounts falling due within one year

6

108,366

122,471

NET CURRENT ASSETS

76,887

93,474

TOTAL ASSETS LESS CURRENT LIABILITIES

86,524

103,159

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

86,424

103,059

SHAREHOLDERS' FUNDS

86,524

103,159

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2025 and were signed on its behalf by:

R M Leech - Director

1.	STATUTORY INFORMATION

Stentorgate 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.

Long leasehold

-

25% on reducing balance

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

10% on reducing balance

Computer equipment

-

33% 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 Statement of Income and Retained Earnings, 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.

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Long

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

10,170

1,032

1,631

19,950

32,783

DEPRECIATION

At 1 September 2024

727

1,002

1,531

19,838

23,098

Charge for year

1

3

10

34

48

At 31 August 2025

728

1,005

1,541

19,872

23,146

NET BOOK VALUE

At 31 August 2025

9,442

27

90

78

9,637

At 31 August 2024

9,443

30

100

112

9,685

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

48,278

38,891

Other debtors

1,086

1,538

49,364

40,429

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

5,633

3,032

Taxation and social security

25,656

28,448

Other creditors

77,077

90,991

108,366

122,471

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

21

A Ordinary

£1

21

21

27

B Ordinary

£1

27

27

7

C Ordinary

£1

7

7

23

D Ordinary

£1

23

23

22

E Ordinary

£1

22

22

100

100

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in creditors is an amount of £57,393 (2024 £71,306) owed to a director loans are interest free and repayable on demand.

9.	RELATED PARTY DISCLOSURES

The company operates from premises owned by the director Mr B Leech for which an annual rent is charged at a rate of £16,500 p.a.

10.	ULTIMATE CONTROLLING PARTY

During the year the company was under the control of the directors.

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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Stentorgate Limited for the year ended 31 August 2025 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Stentorgate Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Stentorgate Limited and state those matters that we have agreed to state to the Board of Directors of Stentorgate Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stentorgate Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Stentorgate Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Stentorgate Limited. You consider that Stentorgate Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Stentorgate Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Leon & Company

Chartered Accountants

100 High Ash Drive

Alwoodley

Leeds

West Yorkshire

LS17 8RE

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