Company registration number 12783585 (England and Wales)
STANLEY WIRE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
STANLEY WIRE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
STANLEY WIRE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
26,103
20,322
Tangible assets
4
685,298
381,067
711,401
401,389
Current assets
Stocks
5
586,041
694,459
Debtors
6
769,456
784,935
Cash at bank and in hand
243,034
143,457
1,598,531
1,622,851
Creditors: amounts falling due within one year
7
(1,678,198)
(1,376,509)
Net current (liabilities)/assets
(79,667)
246,342
Total assets less current liabilities
631,734
647,731
Provisions for liabilities
(129,127)
(95,267)
Net assets
502,607
552,464
Capital and reserves
Called up share capital
200
200
Profit and loss reserves
502,407
552,264
Total equity
502,607
552,464

The notes on pages 3 to 8 form part of these financial statements.

STANLEY WIRE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

For the financial year ended 31 December 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 profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 14 May 2026 and are signed on its behalf by:
Mr C Ward
Director
Company registration number 12783585 (England and Wales)
STANLEY WIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

Stanley Wire Limited is a private company limited by shares incorporated in England and Wales. The registered office is Stanley Mills, Talbot Road, Penistone, South Yorkshire, United Kingdom, S36 9ED.

1.1
Accounting convention

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. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Patents & licences
10 years straight line
STANLEY WIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Tangible fixed assets

Tangible fixed assets are measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
Straight line over 10 years
Other tangible assets
10% straight line or 3 years straight line
Furniture, fittings and equipment
Straight line over 3 years
Motor vehicles
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials determined using the first-in, first-out (FIFO) method.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
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 balance sheet 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 cash 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.

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.

STANLEY WIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
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.

1.10
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 profit and loss account 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.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.13
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

STANLEY WIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
2
Employees

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

2025
2024
Number
Number
Total
17
16
3
Intangible fixed assets
Patents & licences
£
Cost
At 1 January 2025
22,580
Additions
8,932
At 31 December 2025
31,512
Amortisation and impairment
At 1 January 2025
2,258
Amortisation charged for the year
3,151
At 31 December 2025
5,409
Carrying amount
At 31 December 2025
26,103
At 31 December 2024
20,322
4
Tangible fixed assets
Other tangible assets
Furniture, fittings and equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2025
833,817
6,688
28,499
869,004
Additions
379,773
3,839
-
0
383,612
At 31 December 2025
1,213,590
10,527
28,499
1,252,616
Depreciation and impairment
At 1 January 2025
479,781
4,594
3,562
487,937
Depreciation charged in the year
73,906
1,735
3,740
79,381
At 31 December 2025
553,687
6,329
7,302
567,318
STANLEY WIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
4
Tangible fixed assets
Other tangible assets
Furniture, fittings and equipment
Motor vehicles
Total
£
£
£
£
(Continued)
- 7 -
Carrying amount
At 31 December 2025
659,903
4,198
21,197
685,298
At 31 December 2024
354,036
2,094
24,937
381,067
5
Stocks
2025
2024
£
£
Stocks
586,041
694,459
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
752,018
700,631
Corporation tax recoverable
65
-
0
Other debtors
-
0
52,079
Prepayments and accrued income
17,373
32,225
769,456
784,935
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
503,584
129,939
Corporation tax
-
0
60,795
Other taxation and social security
73,802
46,937
Other creditors
1,073,813
1,117,377
Accruals and deferred income
26,999
21,461
1,678,198
1,376,509
8
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

STANLEY WIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
8
Related party transactions
(Continued)
- 8 -
Sales
Sales
Purchases
Purchases
2025
2024
2025
2024
£
£
£
£
Entities with control, joint control or significant influence over the company
235,173
266,277
1,368,504
2,374,377
2025
2024
Amounts due to related parties
£
£
Entities with control, joint control or significant influence over the company
446,571
539,834

The amount due is interest free and repayable on demand.

9
Parent company

The company's immediate parent is Oxspring Investments Ltd, incorporated in England. Their registered office is Oxspring Wire Mills, Sheffield Road, Oxspring, Sheffield, S36 8YW.

The ultimate controlling entity is DRB Transfers Ltd, registered in England. Their is Oxspring Wire Mills, Sheffield Road, Oxspring, Sheffield, S36 8YW.

Consolidated accounts are not prepared for the group as they qualify as a small group.

2025-12-31 2025-01-01 false false false 14 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr Matthew Robinson Mr C Ward Mr P J Robinson 12783585 2025-01-01 2025-12-31 12783585 2025-12-31 12783585 2024-12-31 12783585 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 12783585 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 12783585 core:PlantMachinery 2025-12-31 12783585 core:FurnitureFittings 2025-12-31 12783585 core:MotorVehicles 2025-12-31 12783585 core:PlantMachinery 2024-12-31 12783585 core:FurnitureFittings 2024-12-31 12783585 core:MotorVehicles 2024-12-31 12783585 core:CurrentInventories 2025-12-31 12783585 core:CurrentInventories 2024-12-31 12783585 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 12783585 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 12783585 core:ShareCapital 2025-12-31 12783585 core:ShareCapital 2024-12-31 12783585 core:RetainedEarningsAccumulatedLosses 2025-12-31 12783585 core:RetainedEarningsAccumulatedLosses 2024-12-31 12783585 bus:Director2 2025-01-01 2025-12-31 12783585 core:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 12783585 core:PatentsTrademarksLicencesConcessionsSimilar 2025-01-01 2025-12-31 12783585 core:LeaseholdImprovements 2025-01-01 2025-12-31 12783585 core:PlantMachinery 2025-01-01 2025-12-31 12783585 core:FurnitureFittings 2025-01-01 2025-12-31 12783585 core:MotorVehicles 2025-01-01 2025-12-31 12783585 2024-01-01 2024-12-31 12783585 core:IntangibleAssetsOtherThanGoodwill 2024-12-31 12783585 core:PlantMachinery 2024-12-31 12783585 core:FurnitureFittings 2024-12-31 12783585 core:MotorVehicles 2024-12-31 12783585 2024-12-31 12783585 core:CurrentFinancialInstruments 2025-12-31 12783585 core:CurrentFinancialInstruments 2024-12-31 12783585 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:SaleOrPurchaseGoods 2025-01-01 2025-12-31 12783585 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity core:SaleOrPurchaseGoods 2024-01-01 2024-12-31 12783585 core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2025-12-31 12783585 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12783585 bus:FRS102 2025-01-01 2025-12-31 12783585 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 12783585 bus:Director1 2025-01-01 2025-12-31 12783585 bus:Director3 2025-01-01 2025-12-31 12783585 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12783585 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP