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Registration number: 04717300

Sturmec Limited
Unaudited Filleted Financial Statements
for the Period from 6 April 2025 to 31 March 2026

Sturmec Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Sturmec Limited

(Registration number: 04717300)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Tangible assets | 4 | - | 184,396
Current assets |  |  |
Stocks | 5 | - | 141,208
Debtors | 6 | 45,339 | 36,417
Cash at bank and in hand |  | 4,133 | 96,190
|  | 49,472 | 273,815
Creditors: Amounts falling due within one year | 7 | (46,326) | (70,246)
Net current assets |  | 3,146 | 203,569
Total assets less current liabilities |  | 3,146 | 387,965
Provisions for liabilities |  | - | (46,099)
Net assets |  | 3,146 | 341,866
Capital and reserves |  |  |
Called up share capital |  | 4 | 4
Retained earnings |  | 3,142 | 341,862
Shareholders' funds |  | 3,146 | 341,866

For the financial period ending 31 March 2026 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 period 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.

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 30 March 2026 and signed on its behalf by:

......................................... R M Robinson Company secretary and director

Sturmec Limited

Notes to the Unaudited Financial Statements for the Period from 6 April 2025 to 31 March 2026

1 | General information

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

The address of its registered office is:
Mulberry Lodge
Smithy Lane
Bigby
Barnetby
Lincolnshire
DN32 6ER
England

These financial statements were authorised for issue by the Board on 30 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 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 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.

The financial statements have been prepared for the individual company in sterling and are rounded to the nearest pound.

Disclosure of long or short period

The company ceased to trade and so the accounting period has been shortened to the cessation date.

Going concern

The company ceased to trade during the period and the intention is to close down the company and so the accounts have not been prepared on a going concern basis.

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.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Sturmec Limited

Notes to the Unaudited Financial Statements for the Period from 6 April 2025 to 31 March 2026

Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position 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:

Asset class | Depreciation method and rate
Plant and machinery | 15% reducing balance & 5% straight line

Stocks

The basis of valuation is as follows:
Raw materials and consumables are stated at the lower of cost or net realisable value.
Tenantright is calculated by a combination of actual costs incurred and standard costs.
Produce on hand is valued at standard cost.
Standard costings are based upon calculations prepared by the Central Association of Agricultural Valuers.
The basis of valuation is consistent with previous years.

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.

Dividends

Dividend distribution to the Company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

The company contributes into a group personal pension on behalf of its employees.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the period, was 3 (2025 - 3).

Sturmec Limited

Notes to the Unaudited Financial Statements for the Period from 6 April 2025 to 31 March 2026

4 | Tangible assets

| Plant and machinery £ | Total £
Cost or valuation
At 6 April 2025 | 373,171 | 373,171
Disposals | (373,171) | (373,171)
At 31 March 2026 | - | -
Depreciation
At 6 April 2025 | 188,775 | 188,775
Charge for the period | 14,105 | 14,105
Eliminated on disposal | (202,880) | (202,880)
At 31 March 2026 | - | -
Carrying amount
At 31 March 2026 | - | -
At 5 April 2025 | 184,396 | 184,396

5 | Stocks

| 2026 £ | 2025 £
Raw materials and consumables | - | 5,580
Tenantright | - | 135,628
| - | 141,208

6 | Debtors

Current | 2026 £ | 2025 £
Trade debtors | - | 5,565
Prepayments | - | 1,479
Other debtors | 45,339 | 29,373
| 45,339 | 36,417

Sturmec Limited

Notes to the Unaudited Financial Statements for the Period from 6 April 2025 to 31 March 2026

7 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 1,303 | 29,924
Taxation and social security | 563 | 2,773
Accruals and deferred income | 8,434 | 30,165
Other creditors | 36,026 | 7,384
| 46,326 | 70,246

8 | Related party transactions

Transactions with Directors

2026 | At 6 April 2025 £ | Advances to Director £ | Repayments by Director £ | At 31 March 2026 £
Loan (interest is charged at the official rate) | 27,188 | 14,588 | (26,987) | 14,789

2025 | At 6 April 2024 £ | Advances to Director £ | Repayments by Director £ | At 5 April 2025 £
Loan (interest is charged at the official rate) | 53,201 | 27,188 | (53,201) | 27,188