Stenner Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06897173

Stenner Limited

Filleted Unaudited Financial Statements

31 March 2026

Stenner Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Intangible assets	6	2,724	443
Tangible assets	7	51,563	79,381
		--------	--------
		54,287	79,824

Current assets

Stocks		48,030	80,517
Debtors	8	1,139,064	779,529
Cash at bank and in hand		816,878	656,167
		------------	------------
		2,003,972	1,516,213

Creditors: amounts falling due within one year	9	1,251,566		780,131
		------------		------------
Net current assets			752,406	736,082
			---------	---------
Total assets less current liabilities			806,693	815,906
			---------	---------
Net assets			806,693	815,906
			---------	---------

Capital and reserves

Called up share capital	74,737	94,737
Share premium account	14,211	14,211
Profit and loss account	717,745	706,958
	---------	---------
Shareholders funds	806,693	815,906
	---------	---------

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.

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 .

Stenner Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 23 June 2026 , and are signed on behalf of the board by:

Mr P Dart

Director

Company registration number: 06897173

Stenner 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 & Wales. The address of the registered office is Stenner Hall, Hartnoll Business Centre, Tiverton, Devon, EX16 4NG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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 measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

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 profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, 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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

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	-	10% straight line
Other intangible assets	-	10% 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 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 equity, 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 equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity 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:

Short leasehold property	-	10% straight line
Plant and machinery	-	10% straight line
Fixtures and fittings	-	25% straight line
Motor vehicles	-	25% straight line

	Dies and moulds	-	20% straight line

Impairment of fixed assets

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. For the purposes of impairment testing, 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 largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

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 stock to its present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the entity 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.

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.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 28 (2025: 30 ).

5. Operating lease commitments

The total future minimum lease payments under non-cancellable operating leases are £142,875 (2025: £206,375).

6. Intangible assets

	Goodwill	Other intangible assets	Total
	£	£	£
Cost
At 1 April 2025	2,875	1,693	4,568
Additions	–	2,634	2,634
	-------	-------	-------
At 31 March 2026	2,875	4,327	7,202
	-------	-------	-------
Amortisation
At 1 April 2025	2,875	1,250	4,125
Charge for the year	–	353	353
	-------	-------	-------
At 31 March 2026	2,875	1,603	4,478
	-------	-------	-------
Carrying amount
At 31 March 2026	–	2,724	2,724
	-------	-------	-------
At 31 March 2025	–	443	443
	-------	-------	-------

7. Tangible assets

	Short leasehold property	Plant and machinery	Fixtures and fittings	Motor vehicles	Dies and moulds	Total
	£	£	£	£	£	£
Cost
At 1 Apr 2025	95,959	221,221	80,151	131,687	5,561	534,579
Additions	–	870	6,620	–	1,600	9,090
Disposals	–	( 10,761)	–	( 36,173)	–	( 46,934)
	--------	---------	--------	---------	-------	---------
At 31 Mar 2026	95,959	211,330	86,771	95,514	7,161	496,735
	--------	---------	--------	---------	-------	---------
Depreciation
At 1 Apr 2025	75,516	187,701	66,858	119,759	5,364	455,198
Charge for the year	7,799	10,307	7,677	7,170	368	33,321
Disposals	–	( 7,174)	–	( 36,173)	–	( 43,347)
	--------	---------	--------	---------	-------	---------
At 31 Mar 2026	83,315	190,834	74,535	90,756	5,732	445,172
	--------	---------	--------	---------	-------	---------
Carrying amount
At 31 Mar 2026	12,644	20,496	12,236	4,758	1,429	51,563
	--------	---------	--------	---------	-------	---------
At 31 Mar 2025	20,443	33,520	13,293	11,928	197	79,381
	--------	---------	--------	---------	-------	---------

8. Debtors

	2026	2025
	£	£
Trade debtors	820,973	702,987
Amounts owed by group undertakings and undertakings in which the company has a participating interest	281,250	–
Other debtors	36,841	76,542
	------------	---------
	1,139,064	779,529
	------------	---------

9. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	205,170	201,899
Social security and other taxes	390,768	84,714
Other creditors	655,628	493,518
	------------	---------
	1,251,566	780,131
	------------	---------

10. Controlling party

The company is controlled by Notlad Group Limited (from 25 November 2025), a company registered in England and Wales. The ultimate controlling party is Mr A and Mrs H Dalton.