REGISTERED NUMBER: SC522459 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Stenhouse Toa Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

58,790

61,345

CURRENT ASSETS

Debtors

5

2,344

5,967

Cash at bank and in hand

22,675

29,833

25,019

35,800

CREDITORS

Amounts falling due within one year

6

(39,736

)

(38,275

)

NET CURRENT LIABILITIES

(14,717

)

(2,475

)

TOTAL ASSETS LESS CURRENT LIABILITIES

44,073

58,870

CREDITORS

Amounts falling due after more than one year

7

(25,231

)

(44,536

)

NET ASSETS

18,842

14,334

RESERVES

Income and expenditure account

18,842

14,334

18,842

14,334

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by:

Mr G Simpson - Director

Mr F Scott - Director

1.	STATUTORY INFORMATION

Stenhouse TOA Limited is a private company, limited by guarantee without share capital, domiciled in Scotland, registration number SC522459. The registered office is 344 Main Street, Stenhousemuir, Larbert, Stirlingshire, FK5 3JR.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales in connection with rental of equipment and services provided to members and non members excluding value added tax. Sales are recognised at the point at which service is complete nad the rental falls due.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to surplus or deficit over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to surplus or deficit on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Provisions

Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

101,049

Additions

13,366

Reclassification/transfer

(5

)

At 31 December 2025

114,410

DEPRECIATION

At 1 January 2025

39,704

Charge for year

15,921

Reclassification/transfer

(5

)

At 31 December 2025

55,620

NET BOOK VALUE

At 31 December 2025

58,790

At 31 December 2024

61,345

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 January 2025

63,804

Additions

13,366

At 31 December 2025

77,170

DEPRECIATION

At 1 January 2025

16,970

Charge for year

12,294

At 31 December 2025

29,264

NET BOOK VALUE

At 31 December 2025

47,906

At 31 December 2024

46,834

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

2,344

1,847

Other debtors

-

4,120

2,344

5,967

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

8,000

8,000

Hire purchase contracts

23,110

18,944

Trade creditors

886

1,618

Taxation and social security

6,140

8,193

Other creditors

1,600

1,520

39,736

38,275

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

667

8,666

Hire purchase contracts

24,564

35,870

25,231

44,536

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Hire purchase contracts

47,674

54,814

Hire purchase creditors are secured on the assets to which they relate.