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Company registration number: 13097893
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 28 FEBRUARY 2026
| STEM ELECTRONICS LIMITED
STEM ELECTRONICS LIMITED |  |
COMPANY INFORMATION
Directors | S K Jacobs
| M Austin
Registered number | 13097893
Registered office | 48 Standard Way
| Fareham Industrial Park
| Fareham
| Hampshire
| PO16 8XQ
Accountants | Menzies LLP
| Chartered Accountants
| 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
STEM ELECTRONICS LIMITED REGISTERED NUMBER:13097893 |  |
STATEMENT OF FINANCIAL POSITION AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets |  |  | 495 |  | -
|  |  | 495 |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 100 |  | 100 |
Cash at bank and in hand |  | 5,248 |  | 30 |
|  | 5,348 |  | 130 |
Creditors: amounts falling due within one year | 6 | (30,414) |  | (420) |
Net current liabilities |  |  | (25,066) |  | (290)
Total assets less current liabilities |  |  | (24,571) |  | (290)
Net liabilities |  |  | (24,571) |  | (290)
Page 1
STEM ELECTRONICS LIMITED REGISTERED NUMBER:13097893 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 28 FEBRUARY 2026
|  | 2026 |  | 2025
|  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (24,671) |  | (390)
|  |  | (24,571) |  | (290)
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
S K Jacobs
Director
Date: 1 July 2026
The notes on pages 3 to 6 form part of these financial statements. Page 2
STEM ELECTRONICS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
1. | General information
Stem Electronics Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the year end date, the company's liabilities exceed its assets. As a result, the company is reliant on the continued financial support provided by the director. As a result of this confirmation and assesement that for the forseeable future the company can settle any liabilities as they fall due, the director considers it appropriate to continue to prepare the financial statements on a going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
STEM ELECTRONICS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.6 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2025 - 1).
Page 4
STEM ELECTRONICS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
4. | Tangible fixed assets
|  | Fixtures and fittings
|  | £
| Cost or valuation |
| Additions | 660
| At 28 February 2026 | 660
| Depreciation |
| Charge for the year on owned assets | 165
| At 28 February 2026 | 165
| Net book value |
| At 28 February 2026 | 495
| At 28 February 2025 | -
Page 5
STEM ELECTRONICS LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 100 | 100
|  | 100 | 100
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 30,414 | 420
|  | 30,414 | 420
Page 6