Company registration number 11584547 (England and Wales)
Station Road Properties Ltd
Unaudited Financial Statements
For the year ended 30 September 2025
Station Road Properties Ltd
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 6
Station Road Properties Ltd
Statement of financial position
As at 30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investment property
3
220,000
220,000
Current assets
Debtors
4
1,256
1,341
Cash at bank and in hand
24,874
1,179
26,130
2,520
Creditors: amounts falling due within one year
5
(138,812)
(117,311)
Net current liabilities
(112,682)
(114,791)
Total assets less current liabilities
107,318
105,209
Creditors: amounts falling due after more than one year
6
(93,923)
(102,983)
Provisions for liabilities
(700)
(900)
Net assets
12,695
1,326
Capital and reserves
Called up share capital
2
2
Non-distributable profits reserve
8
3,070
2,870
Distributable profit and loss reserves
9,623
(1,546)
Total equity
12,695
1,326
Station Road Properties Ltd
Statement of financial position (continued)
As at 30 September 2025
- 2 -

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 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.

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 February 2026 and are signed on its behalf by:
Mr R Brindley
Director
Company registration number 11584547 (England and Wales)
Station Road Properties Ltd
Notes to the financial statements
For the year ended 30 September 2025
- 3 -
1
Accounting policies
Company information

Station Road Properties Ltd is a private company limited by shares incorporated in England and Wales. The registered office is C/o Carson Powell Construction, Unit 9, North Road, Britannia Park Industrial Estate, Stoke on Trent, Staffordshire, United Kingdom, ST6 2PZ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include investment properties at fair value. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue from rentals of property are recognised when the amount of revenue can be measured reliably, it is probable that the economical benefits associated with the transactions will flow to the entity and the costs incurred in respect of the transaction can be measured reliably.

1.3
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash at bank.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Station Road Properties Ltd
Notes to the financial statements (continued)
For the year ended 30 September 2025
1
Accounting policies
(Continued)
- 4 -
Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, loans due to associated companies and bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
0
Station Road Properties Ltd
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 5 -
3
Investment property
2025
£
Fair value
At 1 October 2024 and 30 September 2025
220,000

Investment property comprises of a commercial property. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 30 September 2025 by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
1,256
1,341
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
8,388
7,715
Amounts owed to group undertakings
63,614
63,339
Taxation and social security
665
-
0
Other creditors
66,145
46,257
138,812
117,311
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
93,923
102,983
Creditors which fall due after five years are payable as follows:
Payable by instalments
60,371
72,121
7
Security

The bank loan is secured by way of a first legal charge over the freehold property at 35-37 Station Road, Endon, Staffordshire, ST9 9DR, together with a personal guarantee from the shareholders - Robert Brindley and Rockhill Estates Limited.

Station Road Properties Ltd
Notes to the financial statements (continued)
For the year ended 30 September 2025
- 6 -
8
Non-distributable profits reserve
2025
2024
£
£
At the beginning of the year
2,870
-
Non distributable profits in the year
200
2,870
At the end of the year
3,070
2,870
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