SKY STORM LIMITED

Company Registration Number:
13681134 (England and Wales)

Unaudited statutory accounts for the year ended 31 October 2025

Period of accounts

Start date: 1 November 2024

End date: 31 October 2025

SKY STORM LIMITED

Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

SKY STORM LIMITED

Directors' report period ended 31 October 2025

The directors present their report with the financial statements of the company for the period ended 31 October 2025

Principal activities of the company

The principal activities of the company include developing building projects, constructing domestic properties, supplying wood, construction materials and sanitary equipment, and providing additional support services related to transportation.

Company policy on disabled employees

The company is committed to providing equal opportunities for all employees, including those with disabilities. We ensure that disabled persons are given full and fair consideration during recruitment, training, career development, and promotion. Where existing employees become disabled, the company makes every reasonable effort to support their continued employment by adapting roles, workplaces, or providing appropriate training and assistance.

Additional information

The directors confirm that they have taken all necessary steps to ensure they are aware of any relevant audit information and that the company’s auditors are aware of such information. The directors remain committed to maintaining strong financial controls, complying with all statutory requirements, and ensuring the company continues to operate efficiently and responsibly. No significant events occurred during the year that require further disclosure.



Directors

The director shown below has held office during the whole of the period from
1 November 2024 to 31 October 2025

Visinel Lincan

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
22 November 2025

And signed on behalf of the board by:
Name: Visinel Lincan
Status: Director

SKY STORM LIMITED

Profit And Loss Account

for the Period Ended 31 October 2025

2025 2024


£
£
Turnover: 14,399,025 10,199,589
Cost of sales: ( 6,931,990 ) ( 5,788,724 )
Gross profit(or loss): 7,467,035 4,410,865
Distribution costs: ( 1,134,032 ) ( 798,506 )
Administrative expenses: ( 956,555 ) ( 678,229 )
Other operating income: 780,239
Operating profit(or loss): 6,156,687 2,934,130
Interest receivable and similar income: 490,877
Interest payable and similar charges: ( 1,210,093 )
Profit(or loss) before tax: 5,437,471 2,934,130
Tax: ( 1,359,368 ) ( 733,532 )
Profit(or loss) for the financial year: 4,078,103 2,200,598

SKY STORM LIMITED

Balance sheet

As at 31 October 2025

Notes 2025 2024


£
£
Fixed assets
Tangible assets: 3 1,394,421 972,500
Investments: 4 1,450,000
Total fixed assets: 2,844,421 972,500
Current assets
Stocks: 5 493,210 110,985
Debtors: 6 230,000 57,500
Cash at bank and in hand: 1,713,375 1,310,804
Investments: 7 155,500
Total current assets: 2,592,085 1,479,289
Prepayments and accrued income: 22,679
Creditors: amounts falling due within one year: 8 ( 78,403 ) ( 23,870 )
Net current assets (liabilities): 2,513,682 1,478,098
Total assets less current liabilities: 5,358,103 2,450,598
Creditors: amounts falling due after more than one year: 9 ( 1,030,000 )
Total net assets (liabilities): 4,328,103 2,450,598
Capital and reserves
Called up share capital: 250,000 250,000
Profit and loss account: 4,078,103 2,200,598
Total Shareholders' funds: 4,328,103 2,450,598

The notes form part of these financial statements

SKY STORM LIMITED

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 27 November 2025
and signed on behalf of the board by:

Name: Visinel Lincan
Status: Director

The notes form part of these financial statements

SKY STORM LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

    Turnover policy

    Turnover represents the total value of goods supplied and services rendered during the financial year, excluding value added tax. The company recognises turnover in accordance with the principles of IFRS ensuring that revenue is recorded accurately, consistently, and in line with the transfer of control of goods or services to customers. For the sale of goods, turnover is recognised when the significant risks and rewards of ownership have been transferred to the customer, typically at the point of delivery or when the customer has accepted the goods. The company ensures that goods are measured at the fair value of consideration received or receivable, net of any trade discounts, rebates, or returns agreed with customers. For construction-related services and long-term projects, turnover is recognised using the percentage-of-completion method, based on the stage of completion of each contract. This assessment is determined through regular evaluation of project milestones, costs incurred relative to total estimated costs, and contractual obligations. Where the outcome of a contract cannot be estimated reliably, turnover is recognised only to the extent of recoverable costs incurred. Expected losses on contracts are recognised immediately as an expense. For service income, turnover is recognised when services have been performed and the company has an enforceable right to payment. Where services are provided over a period of time, revenue is recognised proportionately over the duration of the service. The company reviews turnover recognition practices periodically to ensure compliance with accounting standards, consistency across reporting periods, and accuracy in reflecting the company’s operational performance. Any significant judgements, estimates, or assumptions used in determining turnover are regularly reassessed to reflect current market conditions and contractual arrangements.

    Tangible fixed assets depreciation policy

    The company depreciates its tangible fixed assets using the straight-line method to allocate the cost of an asset evenly over its estimated useful life. Depreciation is charged to the profit and loss account from the month the asset is brought into use and continues until the asset is fully depreciated or no longer in use. The depreciable amount of each asset is calculated as the original cost less any estimated residual value. Useful lives are reviewed annually to ensure they reflect the expected pattern of economic benefits derived from the asset. If significant changes in usage, technology, or condition occur, the useful life and residual value are reassessed and adjusted if necessary.

SKY STORM LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 22 7

SKY STORM LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 November 2024 711,950 197,650 67,000 0 976,600
Additions 370,482 112,694 110,998 25,000 619,174
Disposals ( 167 ) ( 12,210 ) ( 945 ) ( 13,322 )
Revaluations
Transfers
At 31 October 2025 1,082,265 298,134 177,053 25,000 1,582,452
Depreciation
At 1 November 2024 2,645 1,135 320 4,100
Charge for year 88,422 61,987 33,522 183,931
On disposals
Other adjustments
At 31 October 2025 91,067 63,122 33,842 188,031
Net book value
At 31 October 2025 991,198 235,012 143,211 25,000 1,394,421
At 31 October 2024 709,305 196,515 66,680 0 972,500

SKY STORM LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Fixed assets investments note

The company holds long-term investments that are carried at cost and are intended to be retained for the foreseeable future. No indicators of impairment were identified during the year, and therefore no adjustment to the carrying value has been considered necessary. The carrying amount of fixed asset investments at the year-end is £1,450,000. The directors continually review the performance and strategic relevance of these investments to ensure they align with the long-term objectives of the company and deliver sustainable value.

SKY STORM LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

5. Stocks

2025 2024
£ £
Stocks 493,210 110,985
Total 493,210 110,985

SKY STORM LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

6. Debtors

2025 2024
£ £
Trade debtors 195,000 57,500
Other debtors 35,000
Total 230,000 57,500

The company’s debtors consist of amounts receivable from customers for goods and services provided in the normal course of business, presented net of provisions for doubtful debts. Most balances are expected to be settled within 30 to 60 days, while a small portion is overdue beyond 90 days and has been provided for accordingly. The company applies careful credit control procedures and assesses the creditworthiness of customers before granting credit.

SKY STORM LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

7. Current assets investments note

Current asset investments consist of short-term investments held for liquidity purposes and are intended to be readily convertible into cash within the next 12 months. At the year-end, the company held investments with a total carrying value of £155,500. These investments are primarily in marketable securities and other low-risk instruments, and they are valued at cost or fair value, whichever is lower. Management regularly reviews the performance and liquidity of these investments to ensure they meet the company’s short-term financial requirements.

SKY STORM LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

8. Creditors: amounts falling due within one year note

2025 2024
£ £
Bank loans and overdrafts 22,000
Trade creditors 54,403 23,870
Accruals and deferred income 2,000
Total 78,403 23,870

SKY STORM LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

9. Creditors: amounts falling due after more than one year note

2025
£
Other creditors 1,030,000
Total 1,030,000

This balance primarily includes amounts owed to creditors that are due after the current reporting period. At the year-end, the company had a directors’ loan of £1,030,000, which was advanced specifically to finance the purchase of inventory. The loan is secured against the inventory and is scheduled to be repaid within the coming year. Management regularly monitors these long-term obligations to ensure that sufficient resources are available for repayment.

SKY STORM LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

10. Financial Commitments

At the year-end, the company has entered into certain financial commitments in the normal course of business. These include contractual obligations for the purchase of goods and services, lease agreements, and other commitments that will require settlement in future periods. The company is committed to fulfilling these obligations as they fall due and monitors cash flows to ensure sufficient liquidity is available

SKY STORM LIMITED

Notes to the Financial Statements

for the Period Ended 31 October 2025

11. Loans to directors

Name of director receiving advance or credit: Visinel Lincan
Description of the transaction:
Loan by directors to finance inventory purchases is secured against the procured stock.
£
Balance at 31 October 2024
Advances or credits made: 1,030,000
Advances or credits repaid:
Balance at 31 October 2025 1,030,000