REGISTERED NUMBER: 02710488 (England and Wales)

STAFFORD COMPUTER TECHNOLOGY LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

I H Roberts

B M Roberts

REGISTERED OFFICE:

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

REGISTERED NUMBER:

02710488 (England and Wales)

ACCOUNTANTS:

Green & Co

Accountants and Tax Advisors

Pembroke House

Llantarnam Park Way

Cwmbran

Torfaen

NP44 3AU

FIXED ASSETS

Tangible assets

4

7,201

7,917

CURRENT ASSETS

Debtors

5

839,359

946,061

Cash at bank and in hand

7,217

36,699

846,576

982,760

CREDITORS

Amounts falling due within one year

6

698,858

853,512

NET CURRENT ASSETS

147,718

129,248

TOTAL ASSETS LESS CURRENT LIABILITIES

154,919

137,165

PROVISIONS FOR LIABILITIES

1,368

1,504

NET ASSETS

153,551

135,661

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

153,451

135,561

SHAREHOLDERS' FUNDS

153,551

135,661

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 profit or loss 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28th May 2026 and were signed on its behalf by:

B M Roberts - Director

1.	STATUTORY INFORMATION

Stafford Computer Technology Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

10% on cost

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws 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.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 19 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1st January 2025

4,920

10,586

15,506

Additions

-

880

880

At 31st December 2025

4,920

11,466

16,386

DEPRECIATION

At 1st January 2025

1,382

6,207

7,589

Charge for year

354

1,242

1,596

At 31st December 2025

1,736

7,449

9,185

NET BOOK VALUE

At 31st December 2025

3,184

4,017

7,201

At 31st December 2024

3,538

4,379

7,917

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

283

5,115

Bad debt provision

9,981

8,189

Amounts owed by group undertakings

813,499

924,539

Other debtors

10,811

1,148

Prepayments and accrued income

4,785

7,070

839,359

946,061

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,086

979

Amounts owed to group undertakings

597,323

761,361

Corporation tax

-

2,420

Social security and other taxes

16,595

14,919

Pension fund

3,707

3,339

VAT

70,001

60,069

Accruals and deferred income

10,146

10,425

698,858

853,512

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

8.	RELATED PARTY DISCLOSURES

Included within debtors are the following balances due from group companies; Reggin (Computers) Limited £22,322 (2024: £22,322), Motor Trade Technologies Limited £791,177 (2024: £902,217).

Included within creditors are the following balances due to other group companies; Demetae Limited £204,947 (2024: £180,000) Mobile Tracking Systems Ltd £277,463 (2024: £272,579) H R Project Management Limited £114,914 (2024: £308,783).