Stem to Stern Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 08948127

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		851		511

			851		511
CURRENT ASSETS
Debtors	5	12,700		12,118
Cash at bank and in hand		1,351		2,322

		14,051		14,440
Creditors: Amounts Falling Due Within One Year	6	(11,500 )		(11,558 )

NET CURRENT ASSETS (LIABILITIES)			2,551		2,882

TOTAL ASSETS LESS CURRENT LIABILITIES			3,402		3,393

NET ASSETS			3,402		3,393

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			3,401		3,392

SHAREHOLDERS' FUNDS			3,402		3,393

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P J Herrington

Director

9 December 2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Stem to Stern Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08948127 . The registered office is 95 Bollin Drive, Congleton, Cheshire, CW12 3RR.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from contract labour is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date in which the service was provided.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Interest receivable

Interest income is recognised using the effective interest method.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Plant & Machinery	25% Reducing balance
Computer Equipment	3 years straight line

2.4. 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.

2.5. Debtors and creditors receivable / payable within one year

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.

2.6. Leases

Rentals payable under operating leases are charged to the profit and loss account on a staright line basis over the period of the lease.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Stem to Stern Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	12,437	-	12,437
Additions	308	355	663

As at 31 March 2025	12,745	355	13,100

Depreciation
As at 1 April 2024	11,926	-	11,926
Provided during the period	205	118	323

As at 31 March 2025	12,131	118	12,249

Net Book Value
As at 31 March 2025	614	237	851

As at 1 April 2024	511	-	511

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	3,586	840
Prepayments and accrued income	1,336	1,280
Director's loan account	7,778	9,998

	12,700	12,118

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,275	2,479
Corporation tax	8,125	7,081
Accruals and deferred income	2,100	1,998

	11,500	11,558

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Philip Herrington	9,998	25,500	27,720	-	7,778

The above loan is provided interest free and repayable on demand.

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