ACCOUNTS - Final Accounts preparation

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.

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

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