The Stove Room Limited

The Stove Room Limited
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	7,063	8,828
		7,063	8,828
Current assets
Debtors		7,697	22,135
Cash at bank and in hand		1,286	303
		8,983	22,438
Creditors: amount falling due within one year		(12,857)	(2,296)
Net current assets		(3,874)	20,142

Total assets less current liabilities		3,189	28,970
Creditors: amount falling due after more than one year		(32,085)	(73,783)
Net assets		(28,896)	(44,813)

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(28,996)	(44,913)
Shareholders' funds		(28,896)	(44,813)

For the year ended 31 March 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 accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 29 December 2025 and were signed on its behalf by:

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Mark Noden
Director

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Nicola Leyland
Director

The Stove Room Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2025

General Information

The Stove Room Limited is a private company, limited by shares, registered in England and Wales, registration number 07967356, registration address 21 Queenston Road, Didsbury, Manchester, M20 2NX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery

20% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 3).

Tangible fixed assets

Cost or valuation	Plant and Machinery	Total
	£	£
At 01 April 2024	54,081	54,081
Additions	-	-
Disposals	-	-
At 31 March 2025	54,081	54,081
Depreciation
At 01 April 2024	45,253	45,253
Charge for year	1,765	1,765
On disposals	-	-
At 31 March 2025	47,018	47,018
Net book values
Closing balance as at 31 March 2025	7,063	7,063
Opening balance as at 01 April 2024	8,828	8,828

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

Registered Number: 07967356
England and Wales
THE STOVE ROOM LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2024 End date: 31 March 2025