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Registered number: 08781338
G Stirling Holdings Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Johnston Wood Roach Ltd
G Stirling Holdings Limited
Contents
Contents

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

Page 1
G Stirling Holdings Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 08781338

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 203 |  | 203
|  |  | 203 |  | 203
CURRENT ASSETS
Debtors | 5 | 85,755 |  | 89,012 |
Cash at bank and in hand |  | 218 |  | 186 |
|  | 85,973 |  | 89,198 |
Creditors: Amounts Falling Due Within One Year | 6 | (79,416 ) |  | (86,163 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 6,557 |  | 3,035
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 6,760 |  | 3,238
NET ASSETS |  |  | 6,760 |  | 3,238
CAPITAL AND RESERVES
Called up share capital | 7 |  | 101 |  | 101
Profit and Loss Account |  |  | 6,659 |  | 3,137
SHAREHOLDERS' FUNDS |  |  | 6,760 |  | 3,238

For the year ending 28 February 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 Gary Stirling Director
26 November 2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
G Stirling Holdings Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
G Stirling Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08781338 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.
The presentation currency of the financial statements is the Pound Sterling (£).
Accounts are rounded to the nearest pound.
The accounts represent the company as an individual entity.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 March 2024 | 203
As at 28 February 2025 | 203
Provision
As at 1 March 2024 | -
As at 28 February 2025 | -

...CONTINUED
Page 2
Page 3
G Stirling Holdings Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025

Net Book Value
As at 28 February 2025 | 203
As at 1 March 2024 | 203

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 85,753 |  | 89,010
Other debtors | 2 |  | 2
| 85,755 |  | 89,012

6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 283 |  | 24
Amounts owed to group undertakings | 77,141 |  | 78,151
Other creditors | 1,401 |  | 1,569
Taxation and social security | 591 |  | 6,419
| 79,416 |  | 86,163

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 101 |  | 101

8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 March 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Gary Stirling | (480 ) | 14,200 | (14,032 ) | - | (312 )

At the year end, the company owed the director £312 (2024: £480)
The above loan is unsecured, interest free and repayable on demand.
Page 3