REGISTERED NUMBER: 06460779 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

STOMOR LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Miss N J Morris

Mr T J Wilson

REGISTERED OFFICE:

Suite 2, First Floor Portmill House

Portmill Lane

Hitchin

Hertfordshire

SG5 1DJ

REGISTERED NUMBER:

06460779 (England and Wales)

ACCOUNTANTS:

Rawlinson Pryde & Partners

Chartered Certified Accountants

Argent House

5 Goldington Road

Bedford

Bedfordshire

MK40 3JY

FIXED ASSETS

Tangible assets

4

24,417

14,458

CURRENT ASSETS

Stocks

288,982

263,385

Debtors

5

514,692

315,288

Prepayments and accrued income

38,713

42,236

Cash at bank

233,705

142,042

1,076,092

762,951

CREDITORS

Amounts falling due within one year

6

241,577

154,326

NET CURRENT ASSETS

834,515

608,625

TOTAL ASSETS LESS CURRENT LIABILITIES

858,932

623,083

PROVISIONS FOR LIABILITIES

7

(5,538

)

(2,778

)

ACCRUALS AND DEFERRED INCOME

(4,352

)

(3,392

)

NET ASSETS

849,042

616,913

CAPITAL AND RESERVES

Called up share capital

8

100

100

Capital redemption reserve

100

100

Retained earnings

848,842

616,713

SHAREHOLDERS' FUNDS

849,042

616,913

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2025 and were signed on its behalf by:

Miss N J Morris - Director

1.	STATUTORY INFORMATION

Stomor Ltd 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

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 through the supply of services, excluding discounts and value added tax.

The supply of services is recognised in the accounting period in which the services are rendered when the outcome of a contract for services can be estimated reliably.

Other income relates to interest receivable and is recognised in the period it relates on the straight line basis using the effective interest method.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Computer equipment

-

33% on cost

Work in progress

Work in progress is valued by the directors as the value of recoverable time and disbursements detailed on the company's fee ledgers.

Financial instruments

Financial instruments are classified and accounted for according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity. An equity instrument is any contract that evidences residual interest in the assets of the company after deduction any liabilities.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2024

4,375

37,816

42,191

Additions

2,985

13,197

16,182

At 31 March 2025

7,360

51,013

58,373

DEPRECIATION

At 1 April 2024

3,064

24,669

27,733

Charge for year

655

5,568

6,223

At 31 March 2025

3,719

30,237

33,956

NET BOOK VALUE

At 31 March 2025

3,641

20,776

24,417

At 31 March 2024

1,311

13,147

14,458

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

542,808

337,854

Bad debt provision

(28,116

)

(22,566

)

514,692

315,288

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

19,801

11,474

Tax

103,957

66,642

Social security and other taxes

20,440

21,995

VAT

93,603

50,873

Pension creditor

3,775

3,342

Directors' current accounts

1

-

241,577

154,326

7.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

5,538

2,778

Deferred

tax

£

Balance at 1 April 2024

2,778

Charge to Income Statement during year

2,760

Balance at 31 March 2025

5,538

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

9.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £61,898 (2024: £74,374) and are in relation to commitments under operating leases.

10.	POST BALANCE SHEET EVENTS

On 2 April 2025 100% of the company's share capital was acquired by Stomor EOT Limited (Co. No. 16354518), which is an Employee Ownership Trust.