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Registration number: SC599871

Stack And Still Limited
Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 July 2025

Stack And Still Limited

Contents

Company Information | 1
Abridged Balance Sheet | 2 to 3
Notes to the Unaudited Abridged Financial Statements | 4 to 8

Stack And Still Limited

Company Information

Directors | Mr Paul Reynolds Mr Graham Meldrum Swankie

Company secretary | Mr Graeme Murray Bruce

Registered office | 100-108 West George Street Glasgow G2 1PJ

Accountants | Morren Accountancy Limited Unit B Broad Oak Business Park Redbrook Maelor Whitchurch Shropshire SY13 3AQ

Stack And Still Limited

(Registration number: SC599871)
Abridged Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 91,054 | 140,315
Investments | 5 | - | 1
|  | 91,054 | 140,316
Current assets |  |  |
Stocks | 6 | 30,522 | 32,971
Debtors |  | 182,915 | 83,796
Cash at bank and in hand |  | 46,033 | 128,463
|  | 259,470 | 245,230
Prepayments and accrued income |  | 108,652 | 114,737
Creditors: Amounts falling due within one year |  | (557,613) | (624,401)
Net current liabilities |  | (189,491) | (264,434)
Total assets less current liabilities |  | (98,437) | (124,118)
Creditors: Amounts falling due after more than one year |  | (97,500) | (212,500)
Accruals and deferred income |  | (46,828) | (55,565)
Net liabilities |  | (242,765) | (392,183)
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | (242,865) | (392,283)
Shareholders' deficit |  | (242,765) | (392,183)

For the financial year ending 31 July 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Stack And Still Limited

(Registration number: SC599871)
Abridged Balance Sheet as at 31 July 2025

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 25 March 2026 and signed on its behalf by:

......................................... Mr Graham Meldrum Swankie Director

Stack And Still Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
100-108 West George Street
Glasgow
G2 1PJ

These financial statements were authorised for issue by the Board on 25 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Stack And Still Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

Asset class | Depreciation method and rate
Leasehold improvements | 25% straight line
Plant and machinery | 25% striaght line
Office equipment | 25% straight line
Furniture and fittings | 25% straight line

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Stack And Still Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 96 (2024 - 109).

Stack And Still Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 August 2024 | 62,437 | 678,277 | 740,714
Additions | - | 8,856 | 8,856
At 31 July 2025 | 62,437 | 687,133 | 749,570
Depreciation
At 1 August 2024 | 62,437 | 537,962 | 600,399
Charge for the year | - | 58,117 | 58,117
At 31 July 2025 | 62,437 | 596,079 | 658,516
Carrying amount
At 31 July 2025 | - | 91,054 | 91,054
At 31 July 2024 | - | 140,315 | 140,315

Included within the net book value of land and buildings above is £Nil (2024 - £Nil) in respect of short leasehold land and buildings.

5 | Investments

| Total £
Cost or valuation
At 1 August 2024 | 1
Provision
Provision | 1
Carrying amount
At 31 July 2025 | -
At 31 July 2024 | 1

Stack And Still Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 July 2025

6 | Stocks

| 2025 £ | 2024 £
Other inventories | 30,522 | 32,971

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 75 | 75 | 75 | 75
Ordinary A shares of £1 each | 25 | 25 | 25 | 25
| 100 | 100 | 100 | 100