REGISTERED NUMBER: 03914484 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

THE STOCKROOM (KENT) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

N D Palmer

A Palmer

REGISTERED OFFICE:

Units 5/6 Saracen Close

Gillingham Business Park

Gillingham

Kent

ME8 0QN

REGISTERED NUMBER:

03914484 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

2 The Links

HERNE BAY

Kent

CT6 7GQ

FIXED ASSETS

Intangible assets

5

-

-

Tangible assets

6

263,222

286,704

263,222

286,704

CURRENT ASSETS

Stocks

1,360,058

1,895,358

Debtors

7

676,365

543,981

Cash at bank and in hand

127,777

221,335

2,164,200

2,660,674

CREDITORS

Amounts falling due within one year

8

282,494

422,415

NET CURRENT ASSETS

1,881,706

2,238,259

TOTAL ASSETS LESS CURRENT LIABILITIES

2,144,928

2,524,963

CREDITORS

Amounts falling due after more than one year

9

(67,176

)

(118,974

)

PROVISIONS FOR LIABILITIES

-

(59,435

)

NET ASSETS

2,077,752

2,346,554

CAPITAL AND RESERVES

Called up share capital

10

550

550

Retained earnings

2,077,202

2,346,004

SHAREHOLDERS' FUNDS

2,077,752

2,346,554

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18th June 2026 and were signed on its behalf by:

A Palmer - Director

N D Palmer - Director

1.	STATUTORY INFORMATION

The Stockroom (Kent) 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 company has considered current work levels and the financial position. On review of this, the accounts are prepared on a going concern basis.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2025 - 27 ) .

5.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st April 2025

and 31st March 2026

20,000

AMORTISATION

At 1st April 2025

and 31st March 2026

20,000

NET BOOK VALUE

At 31st March 2026

-

At 31st March 2025

-

6.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1st April 2025

96,835

69,404

81,608

242,490

490,337

Additions

-

7,613

17,579

89,310

114,502

Disposals

-

-

-

(160,849

)

(160,849

)

At 31st March 2026

96,835

77,017

99,187

170,951

443,990

DEPRECIATION

At 1st April 2025

47,384

33,587

35,133

87,529

203,633

Charge for year

9,684

8,619

12,504

41,952

72,759

Eliminated on disposal

-

-

-

(95,624

)

(95,624

)

At 31st March 2026

57,068

42,206

47,637

33,857

180,768

NET BOOK VALUE

At 31st March 2026

39,767

34,811

51,550

137,094

263,222

At 31st March 2025

49,451

35,817

46,475

154,961

286,704

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

254,999

340,489

Other debtors

421,366

203,492

676,365

543,981

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

51,797

51,529

Trade creditors

152,821

224,961

Taxation and social security

17,136

77,956

Other creditors

60,740

67,969

282,494

422,415

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

67,176

118,974

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

500

Ordinary

£1

500

500

50

Ordinary A

£1

50

50

550

550