Company No: 11251300 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Current assets
Stocks		8,321		9,201
Debtors	3	470,110		467,316
Cash at bank and in hand		23,533		44,571
		501,964		521,088
Creditors: amounts falling due within one year	4	( 183,976)		( 182,932)
Net current assets		317,988		338,156
Total assets less current liabilities		317,988		338,156
Net assets		317,988		338,156
Capital and reserves
Called-up share capital		100		100
Profit and loss account		317,888		338,056
Total shareholder's funds		317,988		338,156

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

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Stackallen Limited (registered number: 11251300) were approved and authorised for issue by the Director on 15 May 2026. They were signed on its behalf by:

Sir Richard Arthur Pilkington Bt Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Stackallen Limited is a private limited company, limited by shares, incorporated in England and Wales with registration number 11251300. The address of the registered office is Estate Office, Hoo Farm Hoo Lane, Offley, Hitchin, Hertfordshire, SG5 3ED.

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

Turnover

Turnover is measured at the fair value of consideration received or receivable. Turnover is shown net of discounts, VAT and other sales related taxes.

Taxation

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

The current income tax charge is based on the taxable profit for the year. Taxable profit differs from net profit as reported in the statement of income and retained earnings 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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events that result in an obligation to pay more tax in the future or a right to pay less tax in the future have occurred at the balance sheet date.

Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised. Deferred tax assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition (other than in a business combination) of other assets and liabilities in a transaction that affects neither the taxable 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 realised. Deferred tax is charged or credited to the statement of income and retained earnings.

Stocks

Stock is valued at the lower of cost and net realiseable value after making due allowance for obsolete and slow-moving stock.

Financial instruments

Financial assets and liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at transaction price. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	3		3

3. Debtors

	2025		2024
	£		£
Trade debtors	2,974		0
Amounts owed by Group undertakings	466,776		466,776
Other debtors	360		540
	470,110		467,316

4. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	10,664		8,571
Amounts owed to Group undertakings	11,868		11,868
Other loans	48,113		48,113
Accruals	109,679		109,753
Other taxation and social security	3,652		4,627
	183,976		182,932