George Stross Limited 31/03/2026 iXBRL

Company registration number: 00380070

George Stross Limited

Unaudited filleted financial statements

31 March 2026

George Stross Limited

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

George Stross Limited

Directors and other information


	Directors	Mr Alexander Gilpin Stross
		Mr George Harry Stross
		Mr Leo William Stross


	Company number	00380070


	Registered office	Providence Mills
		Bradford Street
		Dewsbury
		West Yorkshire
		WF13 1EN


	Business address	Providence Mills
		Bradford Street
		Dewsbury
		West Yorkshire
		WF13 1EN


	Accountants	AIM Accountant Limited
		10 Parkside
		Little Gomersal
		West Yorkshire
		BD19 4JH

George Stross Limited

Chartered accountants report to the board of directors on the preparation of the

unaudited statutory financial statements of George Stross Limited

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of George Stross Limited for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the board of directors of George Stross Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of George Stross Limited and state those matters that we have agreed to state to the board of directors of George Stross Limited as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than George Stross Limited and its board of directors as a body for our work or for this report.

It is your duty to ensure that George Stross 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 George Stross Limited. You consider that George Stross 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 George Stross 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.

AIM Accountant Limited

Chartered Accountant

10 Parkside

Little Gomersal

West Yorkshire

BD19 4JH

5 May 2026

George Stross Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Intangible assets	5	-		-
Tangible assets	6	43,183		50,842
		_______		_______
			43,183		50,842

Current assets
Stocks		434,930		405,666
Debtors	7	3,214		273
Cash at bank and in hand		8,203		22,294
		_______		_______
		446,347		428,233
Creditors: amounts falling due
within one year	8	( 345,561)		( 332,284)
		_______		_______
Net current assets			100,786		95,949
			_______		_______
Total assets less current liabilities			143,969		146,791


Provisions for liabilities			( 7,442)		( 8,427)

			_______		_______
Net assets			136,527		138,364
			_______		_______

Capital and reserves
Called up share capital			20,000		20,000
Profit and loss account			116,527		118,364
			_______		_______
Shareholders funds			136,527		138,364
			_______		_______

For the year ending 31 March 2026 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 year 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.

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 comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 05 May 2026 , and are signed on behalf of the board by:

Mr Alexander Gilpin Stross

Director

Company registration number: 00380070

George Stross Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is Providence Mills, Bradford Street, Dewsbury, West Yorkshire, WF13 1EN.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, 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.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:


Goodwill	-	5 %	straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

tangible assets are initially recorded at cost, and are 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. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

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:


Plant and machinery	-	15 %	reducing balance
Fittings fixtures and equipment	-	15 %	reducing balance
Improvements to property	-	10 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

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. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

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. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

Related Party Exemption

The company has taken advantage of the exemption,under the terms of Financial Reporting Standard No. 102 ''The Financcial Reporting Standard applicable in the UK and Republic of Ireland '',not to disclose related party transactions with wholly owned subsidiaries within the group.

4. Staff costs

The average number of persons employed by the company during the year amounted to 22 (2025: 21 ).

The aggregate payroll costs incurred during the year were:

	2026	2025
	£	£
Wages and salaries	247,919	256,591
Other pension costs	25,341	22,271
	_______	_______
	273,260	278,862
	_______	_______

5. Intangible assets

	Goodwill	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	8,000	8,000
	_______	_______
Amortisation
At 1 April 2025 and 31 March 2026	8,000	8,000
	_______	_______
Carrying amount
At 31 March 2026	-	-
	_______	_______
At 31 March 2025	-	-
	_______	_______

6. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Improvements to property	Total
	£	£	£	£
Cost
At 1 April 2025	87,234	35,924	51,850	175,008
Additions	-	3,420	-	3,420
	_______	_______	_______	_______
At 31 March 2026	87,234	39,344	51,850	178,428
	_______	_______	_______	_______
Depreciation
At 1 April 2025	69,275	27,413	27,478	124,166
Charge for the year	2,694	3,110	5,275	11,079
	_______	_______	_______	_______
At 31 March 2026	71,969	30,523	32,753	135,245
	_______	_______	_______	_______
Carrying amount
At 31 March 2026	15,265	8,821	19,097	43,183
	_______	_______	_______	_______
At 31 March 2025	17,959	8,511	24,372	50,842
	_______	_______	_______	_______

7. Debtors

	2026	2025
	£	£
Trade debtors	2,991	50
Other debtors	223	223
	_______	_______
	3,214	273
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	21,531	421
Amounts owed to group undertakings and undertakings in which the company has a participating interest	27,530	24,409
Corporation tax	23,349	17,361
Social security and other taxes	21,113	21,127
Other creditors	252,038	268,966
	_______	_______
	345,561	332,284
	_______	_______

9. Directors advances, credits and guarantees

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

2026
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Alexander Gilpin Stross	( 169,827)	39,033	( 130,794)
	Mr George Harry Stross	( 35,735)	( 7,968)	( 43,703)
	Mr Leo William Stross	( 50,819)	( 6,402)	( 57,221)
		_______	_______	_______
		( 256,381)	24,663	( 231,718)
		_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr Alexander Gilpin Stross	( 192,434)	22,607	( 169,827)
	Mr George Harry Stross	( 33,521)	( 2,214)	( 35,735)
	Mr Leo William Stross	( 47,260)	( 3,559)	( 50,819)
		_______	_______	_______
		( 273,215)	16,834	( 256,381)
		_______	_______	_______

10. Controlling party

Mr A G Stross through his shareholding in Hervinga Limited has control over a majority of shares in the company,and together with his involvement in the day to day management,is deemed to be the controlling party for the purposes of Financial Reporting Standard No.102.

11. Pension commitments

The company operates a defined contribution pension scheme.The assets of the scheme are held seperately from those of the company in an independently administered fund.The pension cost represents contributions payable by the company to the fund and amounted to £25,341(2025:£22, 271).Contributions totalling £Nil(2025: £1,436) were payable to the fund at the year end and are included in creditors.

12. Transactions with directors

Mr A G Stross, Mr L Stross and Mr G H Stross are directors of the company.During the year Mr A G Stross was paid £5,925 (2025:£6,973) of interest on his loan to the company.During the year Mr L Stross was paid £2,759 (2025:£1,838) of interest on his loan to the company.During the year Mr G H Stross was paid £2,160 (2025:£1,444) of interest on his loan to the company.