Company Registration No. 06718870 (England and Wales)
Stelling Investments Limited
Unaudited accounts
for the year ended 31 March 2025
Stelling Investments Limited
Unaudited accounts
Contents
Stelling Investments Limited
Company Information
for the year ended 31 March 2025
Directors
J I Alvarez
J M Alvarez
V M Alvarez
Company Number
06718870 (England and Wales)
Registered Office
Suite 8 Blandel Bridge House
56 Sloane Square
London
SW1W 8AX
Stelling Investments Limited
Statement of financial position
as at 31 March 2025
Tangible assets
34,698
44,628
Debtors
2,592,915
1,454,370
Cash at bank and in hand
329,213
482,839
Creditors: amounts falling due within one year
(3,263,557)
(2,472,130)
Net current liabilities
(341,429)
(534,921)
Total assets less current liabilities
(306,730)
(490,292)
Creditors: amounts falling due after more than one year
(3,799,577)
(3,259,577)
Net liabilities
(4,106,307)
(3,749,869)
Called up share capital
100
100
Profit and loss account
(4,106,407)
(3,749,969)
Shareholders' funds
(4,106,307)
(3,749,869)
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
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
V M Alvarez
Director
Company Registration No. 06718870
Stelling Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
Stelling Investments Limited is a private company, limited by shares, registered in England and Wales, registration number 06718870. The registered office is Suite 8 Blandel Bridge House, 56 Sloane Square, London, SW1W 8AX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% per annum
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Investments in shares are included at fair value.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
These financial statements have been prepared on a going concern basis. The directors have considered the relevant facts and circumstances known at the date of their approval and have taken into account the continued support from its ultimate parent company Vistra Trust Company (Jersey) Limited as trustee of the Buckingham Trust.
Stelling Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery
5
Investments
Subsidiary undertakings
Valuation at 1 April 2024
1
Valuation at 31 March 2025
1
Amounts falling due within one year
Trade debtors
68,909
8,909
Amounts due from group undertakings etc.
923,485
516,496
Accrued income and prepayments
172,506
21,368
Other debtors
1,428,015
907,597
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
182
220
Trade creditors
587,722
163,646
Amounts owed to group undertakings and other participating interests
2,533,157
2,041,746
Taxes and social security
26,873
15,416
Other creditors
86,129
210,592
Stelling Investments Limited
Notes to the Accounts
for the year ended 31 March 2025
8
Creditors: amounts falling due after more than one year
2025
2024
Amounts owed to group undertakings and other participating interests
2,706,031
2,166,031
Other creditors
1,093,546
1,093,546
9
Operating lease commitments
2025
2024
At 31 March 2025 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
39,457
39,457
Later than one year and not later than five years
-
39,457
10
Transactions with related parties
There were no related party transactions during the financial period.
The companys immediate parent is Stelling Capital 2 Limited and the ultimate parent company and controlling party is Vistra Trust Company (Jersey) Limited as trustee of the Buckingham Trust, registered office address 4th Floor, St Pauls Gate, 22-24 New Street, St Hellier, Jersey, JE1 4TR
12
Average number of employees
During the year the average number of employees was 11 (2024: 11).