REGISTERED NUMBER: 10895434 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Stanley Ferro Developments Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

6

DIRECTORS:

T Ferro

S A Stanley

REGISTERED OFFICE:

33 Park Road

Waterloo

Merseyside

L22 3XG

REGISTERED NUMBER:

10895434 (England and Wales)

ACCOUNTANTS:

V & R Accountancy Services Limited

Chartered Certified Accountants

Cropton House

Three Tuns Lane

Formby

Merseyside

L37 4AQ

FIXED ASSETS

Tangible assets

4

11,176

13,974

CURRENT ASSETS

Debtors

29,828

8,764

Cash at bank

21,941

378

51,769

9,142

CREDITORS

Amounts falling due within one year

94,146

62,590

NET CURRENT LIABILITIES

(42,377

)

(53,448

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(31,201

)

(39,474

)

CREDITORS

Amounts falling due after more than one year

(82,103

)

(134,304

)

PROVISIONS FOR LIABILITIES

(2,794

)

(3,493

)

NET LIABILITIES

(116,098

)

(177,271

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(116,100

)

(177,273

)

SHAREHOLDERS' FUNDS

(116,098

)

(177,271

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 1 June 2026 and were signed on its behalf by:

T Ferro - Director

S A Stanley - Director

1.	STATUTORY INFORMATION

Stanley Ferro Developments 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

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

45,863

Additions

928

At 31 August 2025

46,791

DEPRECIATION

At 1 September 2024

31,889

Charge for year

3,726

At 31 August 2025

35,615

NET BOOK VALUE

At 31 August 2025

11,176

At 31 August 2024

13,974

5.

LOANS

An analysis of the maturity of loans is given below:

31.8.25

31.8.24

£

£

Amounts falling due within one year or on demand:

Bank loans

25,196

23,537

Amounts falling due between one and two years:

Bank loans - 1-2 years

6,638

17,287

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

15,153

6.	RELATED PARTY DISCLOSURES

During the year, the company provided finance of £4,853 to Stanley Ferro Bathrooms Limited, a company under the common control of Mr T Ferro and Mr S Stanley. At 31st August 2025, the company was owed £4,853 by Stanley Ferro Bathrooms Limited. This amount is included within Other debtors in Note 7 to the financial statements.

No amounts were written off during the year in relation to related party transactions and no provisions are considered necessary.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Stanley Ferro Developments Limited for the year ended 31 August 2025 which comprise the Abridged Statement of Income and Retained Earnings, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Stanley Ferro Developments Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Stanley Ferro Developments Limited and state those matters that we have agreed to state to the Board of Directors of Stanley Ferro Developments Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Stanley Ferro Developments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Stanley Ferro Developments Limited. You consider that Stanley Ferro Developments Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Stanley Ferro Developments Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

V & R Accountancy Services Limited

Chartered Certified Accountants

Cropton House

Three Tuns Lane

Formby

Merseyside

L37 4AQ

1 June 2026