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Company registration number: 04946362
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2025
| STUART BROCK LIMITED
STUART BROCK LIMITED |  |
COMPANY INFORMATION
Director | S R Brock
Company secretary | M Brock
Registered number | 04946362
Registered office | Richmond House
| Walkern Road
| Stevenage
| SG1 3QP
Accountants | Menzies LLP
| Chartered Accountants
| Richmond House
| Walkern Road
| Stevenage
| SG1 3QP
STUART BROCK LIMITED |  |
CONTENTS
| Page
Statement of Financial Position | 1 - 2
Notes to the Financial Statements | 3 - 7
STUART BROCK LIMITED REGISTERED NUMBER:04946362 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | - |  | -
Tangible fixed assets |  |  | 21,985 |  | 25,109
|  |  | 21,985 |  | 25,109
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 89,963 |  | 60,330 |
Cash at bank and in hand |  | 30,740 |  | 38,535 |
|  | 120,703 |  | 98,865 |
Creditors: amounts falling due within one year | 7 | (115,990) |  | (85,130) |
Net current assets |  |  | 4,713 |  | 13,735
Total assets less current liabilities |  |  | 26,698 |  | 38,844
Creditors: amounts falling due after more than one year | 8 |  | (25,854) |  | (38,564)
Net assets |  |  | 844 |  | 280
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 842 |  | 278
|  |  | 844 |  | 280
Page 1
STUART BROCK LIMITED REGISTERED NUMBER:04946362 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ S R Brock
Director
Date: 5 December 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
STUART BROCK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Stuart Brock 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. The presentation currency of the financial statements is the Pound Sterling (£). 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
STUART BROCK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income 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 income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.4 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.5 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% |
|  |  |  | Motor vehicles | - | 25% |
|  |  |  | Office equipment | - | 33% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. Page 4
STUART BROCK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Financial instruments
Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 6).
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2024 | 75,000
| At 31 March 2025 | 75,000
| Amortisation |
| At 1 April 2024 | 75,000
| At 31 March 2025 | 75,000
| Net book value |
| At 31 March 2025 | -
| At 31 March 2024 | -
Page 5
STUART BROCK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Office equipment | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 April 2024 | 25,940 | 39,499 | 4,924 | 70,363
| Additions | 5,244 | - | - | 5,244
| At 31 March 2025 | 31,184 | 39,499 | 4,924 | 75,607
| Depreciation |  |  |  |
| At 1 April 2024 | 25,940 | 14,390 | 4,924 | 45,254
| Charge for the year | 961 | 7,407 | - | 8,368
| At 31 March 2025 | 26,901 | 21,797 | 4,924 | 53,622
| Net book value |  |  |  |
| At 31 March 2025 | 4,283 | 17,702 | - | 21,985
| At 31 March 2024 | - | 25,109 | - | 25,109
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 66,510 | 38,541
| Other debtors | 17,735 | 16,290
| Tax recoverable | 5,718 | 5,499
|  | 89,963 | 60,330
Page 6
STUART BROCK LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | 10,000
| Trade creditors | 25,760 | 20,345
| Corporation tax | 22,949 | 13,329
| Other taxation and social security | 43,482 | 33,887
| Obligations under finance lease and hire purchase contracts | 6,918 | 5,869
| Other creditors | 4,931 | 200
| Accruals and deferred income | 1,950 | 1,500
|  | 115,990 | 85,130
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Obligations under finance lease and hire purchase contracts | 6,918 | 5,869
|  | 6,918 | 5,869
| Details of security provided:
Obligations under finance lease and hire purchase contracts are secured against the assets concerned.
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 8,333 | 18,333
| Obligations under finance lease and hire purchase contracts | 17,521 | 20,231
|  | 25,854 | 38,564
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Obligations under finance lease and hire purchase contracts | 17,421 | 20,231
|  | 17,421 | 20,231
| Details of security provided:
Obligations under finance lease and hire purchase contracts are secured against the assets concerned. Page 7
STUART BROCK LIMITED |  |
Page 8