REGISTERED NUMBER: 07414589 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

1ST CALL STROUD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N A Jennings

Miss N J Jennings

REGISTERED OFFICE:

1st Call House

14A Ebley Road

Stonehouse

Gloucestershire

GL10 2LH

REGISTERED NUMBER:

07414589 (England and Wales)

ACCOUNTANTS:

Randall & Payne LLP

Chartered Accountants

Chargrove House

Shurdington Road

Cheltenham

Gloucestershire

GL51 4GA

FIXED ASSETS

Tangible assets

4

2,608,240

2,916,201

CURRENT ASSETS

Debtors

5

519,560

543,549

Cash at bank

1,039,218

760,925

1,558,778

1,304,474

CREDITORS

Amounts falling due within one year

6

821,143

933,582

NET CURRENT ASSETS

737,635

370,892

TOTAL ASSETS LESS CURRENT LIABILITIES

3,345,875

3,287,093

CREDITORS

Amounts falling due after more than one year

7

(420,617

)

(545,978

)

PROVISIONS FOR LIABILITIES

(325,794

)

(393,467

)

NET ASSETS

2,599,464

2,347,648

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

2,599,463

2,347,647

SHAREHOLDERS' FUNDS

2,599,464

2,347,648

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

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

N A Jennings - Director

Miss N J Jennings - Director

1.	STATUTORY INFORMATION

1st Call Stroud 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Accounting convention

These financial statements have been prepared in accordance with the provision of section 1A "Small entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents invoices raised for the supply of vehicles during the period and excludes value added tax.

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Financial instruments

Financial Instruments are classified by the directors as basic or advanced following the conditions in FRS 102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Going concern

The director has considered the risks and issues concerning the company and it's activities and no material uncertainties that may cast significant doubt about the company's ability of the company to continue as a going concern have been identified by the directors.

Provisions

Provisions are recognised only where a present obligation exists as a result of a past transaction or event at or prior to the balance sheet date. In addition, a provision is only recognised where the amounts involved can be reliably estimated. Where material, provisions are calculated on a discounted basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

77,958

87,791

6,449,001

3,526

6,618,276

Additions

-

-

473,869

1,009

474,878

Disposals

-

-

(843,229

)

-

(843,229

)

At 31 January 2026

77,958

87,791

6,079,641

4,535

6,249,925

DEPRECIATION

At 1 February 2025

-

50,681

3,649,444

1,950

3,702,075

Charge for year

-

7,473

582,974

442

590,889

Eliminated on disposal

-

-

(651,279

)

-

(651,279

)

At 31 January 2026

-

58,154

3,581,139

2,392

3,641,685

NET BOOK VALUE

At 31 January 2026

77,958

29,637

2,498,502

2,143

2,608,240

At 31 January 2025

77,958

37,110

2,799,557

1,576

2,916,201

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

147,940

181,289

Provision for doubtful debts

(23,738

)

(22,079

)

Loan to/from related party

335,000

335,000

Prepayments

60,358

49,339

519,560

543,549

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

582,260

789,406

Trade creditors

44,514

45,241

Corporation Tax

160,689

75,446

Social security and other taxes

7,627

5,176

Net Wages

2,515

-

VAT

18,284

5,156

Other creditors

-

263

Directors' current accounts

2

6,619

Accrued expenses

5,252

6,275

821,143

933,582

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

420,617

545,978

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

1,002,877

1,335,384

The hire purchase creditor is secured over the assets that are financed by the hire purchase.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

2026

2025

£

£

N A Jennings

Balance outstanding at start of year

(6,619

)

(7,160

)

Amounts advanced

7,787

1,076

Amounts repaid

(1,170

)

(535

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(2

)

(6,619

)

There are no set repayment terms on the above loan and interest is charged at the HM Revenue & Customs official rate where applicable.

10.

CHARGES

On 5 December 2016 Lloyds Bank PLC registered a fixed charge with negative pledge.

On 10 February 2015 Lloyds Bank PLC registered a fixed and floating charge over the property and undertaking of the company.

On 5 February 2015 Lloyds Bank PLC registered a fixed charge with negative pledge.