Stadia Group Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06970144

STADIA GROUP LIMITED

TRADING AS STADIA UTILITIES

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 August 2025

STADIA GROUP LIMITED

TRADING AS STADIA UTILITIES

STATEMENT OF FINANCIAL POSITION

31 August 2025

	31 Aug 25	25 Aug 24
Note	£	£

Fixed assets

Tangible assets	5	193,517	69,330

Current assets

Debtors	6	6,589,039	4,084,764
Cash at bank and in hand		594,821	1,527,968
		------------	------------
		7,183,860	5,612,732

Creditors: amounts falling due within one year	7	( 3,417,735)	( 2,648,324)
		------------	------------
Net current assets		3,766,125	2,964,408
		------------	------------
Total assets less current liabilities		3,959,642	3,033,738

Creditors: amounts falling due after more than one year	8	( 493,499)	( 560,911)

Provisions	–	( 10,648)
	------------	------------
Net assets	3,466,143	2,462,179
	------------	------------

Capital and reserves

Called up share capital	100	100
Profit and loss account	3,466,043	2,462,079
	------------	------------
Shareholders funds	3,466,143	2,462,179
	------------	------------

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 period ending 31 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 period 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 .

STADIA GROUP LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 29 May 2026 , and are signed on behalf of the board by:

G C Birkinshaw

Director

Company registration number: 06970144

STADIA GROUP LIMITED

TRADING AS STADIA UTILITIES

NOTES TO THE FINANCIAL STATEMENTS

PERIOD FROM 26 AUGUST 2024 TO 31 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 The Old Coach House, Vine Street, Grantham, Lincs, NG31 6RQ.

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 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 services rendered, stated net of discounts and of Value Added Tax. Commission revenue is recognised when the related sale is earned, following the accrual method, which ensures commissions are recorded in the same period as the sales they relate to. Earned but unpaid commissions are included as debtors on the balance sheet.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

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.

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:

Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

The company only holds basic financial instruments as defined in FRS 102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.

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.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 32 (2024: 26 ).

5. Tangible assets

	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 26 August 2024	17,552	78,495	38,243	134,290
Additions	2,595	148,765	10,132	161,492
	--------	---------	--------	---------
At 31 August 2025	20,147	227,260	48,375	295,782
	--------	---------	--------	---------
Depreciation
At 26 August 2024	10,725	32,097	22,138	64,960
Charge for the period	1,488	29,258	6,559	37,305
	--------	---------	--------	---------
At 31 August 2025	12,213	61,355	28,697	102,265
	--------	---------	--------	---------
Carrying amount
At 31 August 2025	7,934	165,905	19,678	193,517
	--------	---------	--------	---------
At 25 August 2024	6,827	46,398	16,105	69,330
	--------	---------	--------	---------

6. Debtors

	31 Aug 25	25 Aug 24
	£	£
Trade debtors	4,790,688	3,651,209
Other debtors	1,798,351	433,555
	------------	------------
	6,589,039	4,084,764
	------------	------------

The debtors above include the following amounts falling due after more than one year:

	31 Aug 25	25 Aug 24
	£	£
Other debtors	407,079	55,077
	---------	--------

Included within other debtors is a loan to the Director of £1,206,162 (2024 - £307,452).

7. Creditors: amounts falling due within one year

	31 Aug 25	25 Aug 24
	£	£
Bank loans and overdrafts	114,855	112,167
Trade creditors	2,158,262	1,812,315
Corporation tax	679,446	383,363
Social security and other taxes	156,727	213,406
Other creditors	308,445	127,073
	------------	------------
	3,417,735	2,648,324
	------------	------------

Other creditors includes hire purchase liabilities of £34,857 (2024 - £13,144) which are secured on the assets concerned.

Included within bank loans and overdrafts is an amount of £63,368 (2024 - £61,985) which is subject to a personal guarantee from a Director.

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

	31 Aug 25	25 Aug 24
	£	£
Bank loans and overdrafts	402,977	517,832
Other creditors	90,522	43,079
	---------	---------
	493,499	560,911
	---------	---------

Other creditors represent hire purchase liabilities which are secured on the assets concerned.

Included within bank loans and overdrafts is an amount of £288,014 which is subject to a personal guarantee from a Director.

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	31 Aug 25	25 Aug 24
	£	£
Not later than 1 year	29,548	28,177
Later than 1 year and not later than 5 years	44,166	61,330
	--------	--------
	73,714	89,507
	--------	--------

10. Directors' advances, credits and guarantees

During the period the directors entered into the following advances and credits with the company:

	31 Aug 25
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
G C Birkinshaw	307,452	1,118,710	( 220,000)	1,206,162
Mrs C Birkinshaw	–	–	–	–
	---------	------------	---------	------------
	307,452	1,118,710	( 220,000)	1,206,162
	---------	------------	---------	------------

	25 Aug 24
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
G C Birkinshaw	–	387,452	( 80,000)	307,452
Mrs C Birkinshaw	7,700	–	( 7,700)	–
	-------	---------	--------	---------
	7,700	387,452	( 87,700)	307,452
	-------	---------	--------	---------

The loans to the Directors are interest free and there is no fixed repayment date.

11. Related party transactions

The company is under the control of Mr G C Birkinshaw . There was a loan to the Director as disclosed in note 10. No other transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A.