Company Stationers Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 02506339

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		6,308		11,741

			6,308		11,741
CURRENT ASSETS
Stocks	5	1,600		10,980
Debtors	6	7,520		5,051
Cash at bank and in hand		5,953		3,345

		15,073		19,376
Creditors: Amounts Falling Due Within One Year	7	(7,132 )		(15,588 )

NET CURRENT ASSETS (LIABILITIES)			7,941		3,788

TOTAL ASSETS LESS CURRENT LIABILITIES			14,249		15,529

Creditors: Amounts Falling Due After More Than One Year	8		(7,481 )		(12,484 )

NET ASSETS			6,768		3,045

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			6,668		2,945

SHAREHOLDERS' FUNDS			6,768		3,045

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Company Stationers Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Susan Watts

Director

19/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Company Stationers Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02506339 . The registered office is 3 Gorringe Valley Road, Willingdon, Eastbourne, BN20 9SX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are being written off over their expected useful lives on the following bases:

Plant & Machinery

25% per annum on book reducing balance

2.5. Leasing and Hire Purchase Contracts

Where the company enters into a lease which entails taking substantially all of the benefits and risks of ownership of an asset, the lease is treated as a 'finance lease'. The asset is recorded in the balance sheet as a tangible fixed asset and is depreciated over its estimated useful life or the term of the lease, whichever is shorter. Future instalments under such leases, net of finance charges, are included within creditors. Rentals payable are apportioned between the finance element, which is charged to profit and loss account, and the capital element which reduces the outstanding obligation for future instalments.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.

2.7. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.

No provision is made for deferred tax as a result of timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit.

2.8. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

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Company Stationers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2025	50,717
Additions	1,190

As at 31 March 2026	51,907

Depreciation
As at 1 April 2025	38,976
Provided during the period	6,623

As at 31 March 2026	45,599

Net Book Value
As at 31 March 2026	6,308

As at 1 April 2025	11,741

Included in the total net book value of equipment is £2,640 (2025 £8,040) in respect of assets held under finance leases. Depreciation for the year on these assets was £5,400 (2025 £5,400).

5. Stocks

	2026	2025
	£	£
Stock	1,600	10,980

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	7,226	3,811
Prepayments and accrued income	294	288
Other debtors	-	952

	7,520	5,051

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	2,640	5,400
Trade creditors	623	7,290
Bank loans and overdrafts	2,363	2,363
Corporation tax	205	-
Other taxes and social security	633	-
Accruals and deferred income	668	535

	7,132	15,588

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Company Stationers Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	2,640
Bank loans	7,481	9,844

	7,481	12,484

Of the creditors falling due within and after more than one year the following amounts are due after more than five years.

	2026		2025
	£		£
Bank loans	-		393

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	2,640	5,400
Later than one year and not later than five years	-	2,640

	2,640	8,040

	2,640	8,040

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

11. Ultimate Controlling Party

The company's ultimate controlling party is Mrs Susan Elizabeth Watts by virtue of her ownership of 100% of the issued share capital in the company.

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