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Company registration number:
08113428
Stephens Maguire Holdings Limited
Unaudited Filleted Financial Statements for the year ended
30 April 2025
Approachable Accountants Ltd
Westminster Business Centre, 10 Great North Way, York, North Yorkshire, YO26 6RB, United Kingdom
Stephens Maguire Holdings Limited
Statement of Financial Position
30 April 2025

|  | 2025 | 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Investments | 5 | 3,000 |  | 3,000 |
Current assets |  |  |  |  |
Debtors | 6 | 113,223 |  | 224,005 |
Cash at bank and in hand |  | 227,781 |  | 52,719 |
|  | 341,004 |  | 276,724 |
Creditors: amounts falling due within one year | 7 | (526 | ) | (4,978 | )
Net current assets |  | 340,478 |  | 271,746 |
Total assets less current liabilities |  | 343,478 |  | 274,746 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 1,000 |  | 2,000 |
Other reserves |  | 2,000 |  | 1,000 |
Profit and loss account |  | 340,478 |  | 271,746 |
Shareholders funds |  | 343,478 |  | 274,746 |

For the year ending
30 April 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
9 December 2025
, and are signed on behalf of the board by:

G Smith
Director

Company registration number:
08113428
Stephens Maguire Holdings Limited
Notes to the Financial Statements
Year ended
30 April 2025

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
Brockbourne House
,
77 Mount Ephraim
,
Tunbridge Wells
,
Kent
,
TN4 8BS
, .

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

## Current tax

Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

## Fixed asset investments

Investments in subsidiaries, associates and joint ventures accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.
Investments in subsidiaries, associates and joint ventures accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income or profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.
Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.
Other fixed asset investments which are listed are measured at fair value with changes in fair value being recognised in profit or loss.
All other Investments held as fixed assets are initially recorded at cost, and are subsequently stated at cost less any accumulated impairment losses.

## Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

## Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

## Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

## 4 Average number of employees

The average number of persons employed by the company during the year was
2
(2024:
2.00
).

## 5 Investments

| Shares in group undertakings and participating interests
--- | ---
| £
Cost |  |
At 1 May 2024 | 3,000 |
At 30 April 2025 | 3,000 |
Impairment |  |
At 1 May 2024 and 30 April 2025 | - |
Carrying amount |  |
At 30 April 2025 | 3,000 |
At 30 April 2024 | 3,000 |

## 6 Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 110,000 |  | 224,000 |
Other debtors | 3,223 |  | 5 |
| 113,223 |  | 224,005 |

Short-term debtors are measured at transaction price, less any impairment.

## 7 Creditors: amounts falling due within one year

| 2025 | 2024
--- | --- | ---
| £ | £
Taxation and social security | 526 |  | 2,072 |
Other creditors | - |  | 2,906 |
| 526 |  | 4,978 |