Stand 21 UK Limited - Filleted accounts

Registered number

03828763

Stand 21 UK Limited

Filleted Accounts

30 September 2025

Stand 21 UK Limited
Registered number:		03828763
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		14,088			2,785

Current assets
Stocks		212,560			204,742
Debtors	4	27,028			34,370
Cash at bank and in hand		48,120			53,610
		287,708			292,722

Creditors: amounts falling due within one year	5	(43,812)			(27,190)

Net current assets			243,896			265,532

Total assets less current liabilities			257,984			268,317

Creditors: amounts falling due after more than one year	6		(781,763)			(807,468)



Net liabilities			(523,779)			(539,151)

Capital and reserves
Called up share capital			1,000			1,000
Share premium			24,100			24,100
Profit and loss account			(548,879)			(564,251)

Shareholders' funds			(523,779)			(539,151)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




R. Morizot
Director
Approved by the board on 4 June 2026

Stand 21 UK Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Improvements to property			10% on cost
	Plant and machinery			15% on reducing balance
	Fixtures and fittings			15% on reducing balance
	Motor vehicles			25% on reducing balance
	Computer equipment			25% on cost

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		2


3	Tangible fixed assets
		Improvement to property		Plant and machinery		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 October 2024	38,971		12,185		20,760		71,916
	Additions	-		15,654		-		15,654
	At 30 September 2025	38,971		27,839		20,760		87,570

	Depreciation
	At 1 October 2024	38,971		9,454		20,706		69,131
	Charge for the year	-		4,297		54		4,351
	At 30 September 2025	38,971		13,751		20,760		73,482

	Net book value
	At 30 September 2025	-		14,088		-		14,088
	At 30 September 2024	-		2,731		54		2,785


4	Debtors					2025		2024
£							£

	Trade debtors					11,814		19,652
	Other debtors					15,214		14,718
						27,028		34,370


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					43,812		15,324
	Taxation and social security costs					-		11,866
						43,812		27,190

	Trade creditors include an amount of 14,551 euros (2024: 10,184.82 euros) due to the parent company Stand 21 SAS.

6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					7,909		18,220
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					773,854		789,248
						781,763		807,468


7	Controlling party

	The direct parent company, Stand 21 SAS, a company registered in France, is itself owned by PSM SARL, a company registered in France. Romain Morizot, a director, controls the company by virtue of his 70% shareholding in PSM SARL

8	Going concern

	The financial statements have been prepared on a going concern basis due to the continuing support of the shareholders.

9	Other information

	Stand 21 UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Brands Hatch Circuit
	London Road
	West Kingsdown
	Sevenoaks
	TN15 6FS