Stock Consolidation Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07567354

STOCK CONSOLIDATION LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 August 2025

STOCK CONSOLIDATION LTD

STATEMENT OF FINANCIAL POSITION

31 August 2025

	2025	2024
Note	£	£

FIXED ASSETS

Tangible assets	5	94,140	93,511

CURRENT ASSETS

Debtors	6	103,523	121,086
Cash at bank and in hand		–	70,358
		-----------	-----------
		103,523	191,444

CREDITORS: amounts falling due within one year	7	168,347	185,227
		-----------	-----------
NET CURRENT (LIABILITIES)/ASSETS		( 64,824)	6,217
		---------	---------
TOTAL ASSETS LESS CURRENT LIABILITIES		29,316	99,728

CREDITORS: amounts falling due after more than one year	8	–	6,000

PROVISIONS	17,886	17,767
	---------	---------
NET ASSETS	11,430	75,961
	---------	---------

CAPITAL AND RESERVES

Called up share capital	104	104
Profit and loss account	11,326	75,857
	---------	---------
SHAREHOLDERS FUNDS	11,430	75,961
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31st August 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

STOCK CONSOLIDATION LTD

STATEMENT OF FINANCIAL POSITION (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 20 May 2026 , and are signed on behalf of the board by:

Mr A Wilson

Director

Company registration number: 07567354

STOCK CONSOLIDATION LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31st AUGUST 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 52 - 62, Oakhill Trading Estate, Devonshire Road, Worsley, Manchester, M28 3PT.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Plant and machinery	-	10% reducing balance

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 20 (2024: 18 ).

5. TANGIBLE ASSETS

Freehold property	Plant and machinery	Total
£	£	£

Cost
At 1st September 2024	61,752	55,611	117,363
Additions	–	4,335	4,335
	---------	---------	-----------
At 31st August 2025	61,752	59,946	121,698
	---------	---------	-----------
Depreciation
At 1st September 2024	–	23,852	23,852
Charge for the year	–	3,706	3,706
	---------	---------	-----------
At 31st August 2025	–	27,558	27,558
	---------	---------	-----------
Carrying amount
At 31st August 2025	61,752	32,388	94,140
	---------	---------	-----------
At 31st August 2024	61,752	31,759	93,511
	---------	---------	-----------

6. DEBTORS

	2025	2024
	£	£

Trade debtors	66,278	67,888
Prepayments and accrued income	8,960	25,120
Directors loan account	28,285	28,078
	-----------	-----------
	103,523	121,086
	-----------	-----------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£

Bank loans and overdrafts	42,364	8,000
Trade creditors	52,938	97,928
Accruals and deferred income	2,726	6,792
Corporation tax	23,620	7,983
Social security and other taxes	46,699	64,524
	-----------	-----------
	168,347	185,227
	-----------	-----------

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£

Bank loans and overdrafts	–	6,000
	-----	--------

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the year end the director's loan account was overdrawn by £28,285. This is included in debtors and was repaid after the year end.