REGISTERED NUMBER: 08718898 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

STOW RESIDENTIAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

K Goad

A Goad

REGISTERED OFFICE:

The Chestnuts

Brewers End

Takeley

Essex

CM22 6QJ

REGISTERED NUMBER:

08718898 (England and Wales)

ACCOUNTANTS:

Allium Wood Limited

Chartered Certified Accountants

The Chestnuts

Brewers End

Takeley

Essex

CM22 6QJ

FIXED ASSETS

Intangible assets

4

557,705

743,607

Tangible assets

5

726,220

810,888

1,283,925

1,554,495

CURRENT ASSETS

Debtors

6

802,209

593,001

Cash at bank

903,140

685,617

1,705,349

1,278,618

CREDITORS

Amounts falling due within one year

7

(1,320,153

)

(1,206,273

)

NET CURRENT ASSETS

385,196

72,345

TOTAL ASSETS LESS CURRENT LIABILITIES

1,669,121

1,626,840

CREDITORS

Amounts falling due after more than one year

8

(377,751

)

(461,340

)

PROVISIONS FOR LIABILITIES

(170,389

)

(190,843

)

NET ASSETS

1,120,981

974,657

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,120,881

974,557

SHAREHOLDERS' FUNDS

1,120,981

974,657

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 8 July 2026 and were signed on its behalf by:

K Goad - Director

1.	STATUTORY INFORMATION

Stow Residential 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention.

The presentation currency is £ sterling.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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 2022, is being amortised evenly over its estimated useful life of five 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

20% on cost

Improvements to property

-

20% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 85 (2024 - 71 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

929,509

AMORTISATION

At 1 November 2024

185,902

Charge for year

185,902

At 31 October 2025

371,804

NET BOOK VALUE

At 31 October 2025

557,705

At 31 October 2024

743,607

5.	TANGIBLE FIXED ASSETS

Improvements

Short

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 November 2024

37,141

907,591

3,906

Additions

2,434

74,217

-

At 31 October 2025

39,575

981,808

3,906

DEPRECIATION

At 1 November 2024

27,250

428,093

2,211

Charge for year

5,637

162,710

424

At 31 October 2025

32,887

590,803

2,635

NET BOOK VALUE

At 31 October 2025

6,688

391,005

1,271

At 31 October 2024

9,891

479,498

1,695

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

197,126

243,391

133,403

1,522,558

Additions

54,535

-

45,836

177,022

At 31 October 2025

251,661

243,391

179,239

1,699,580

DEPRECIATION

At 1 November 2024

104,884

78,017

71,215

711,670

Charge for year

31,034

41,343

20,542

261,690

At 31 October 2025

135,918

119,360

91,757

973,360

NET BOOK VALUE

At 31 October 2025

115,743

124,031

87,482

726,220

At 31 October 2024

92,242

165,374

62,188

810,888

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 November 2024

and 31 October 2025

230,759

DEPRECIATION

At 1 November 2024

67,633

Charge for year

40,781

At 31 October 2025

108,414

NET BOOK VALUE

At 31 October 2025

122,345

At 31 October 2024

163,126

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

386,107

258,604

Amounts owed by group undertakings

88,502

-

Other debtors

327,600

334,397

802,209

593,001

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

9,622

10,248

Hire purchase contracts (see note 9)

79,053

30,414

Trade creditors

109,064

204,139

Amounts owed to group undertakings

-

27,061

Taxation and social security

667,815

670,418

Other creditors

454,599

263,993

1,320,153

1,206,273

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

815

10,437

Hire purchase contracts (see note 9)

76,936

150,903

Other creditors

300,000

300,000

377,751

461,340

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

79,053

30,414

Between one and five years

76,936

150,903

155,989

181,317

Non-cancellable

operating leases

2025

2024

£

£

Within one year

175,520

166,120

Between one and five years

305,200

185,200

In more than five years

778,065

625,050

1,258,785

976,370

10.	SECURED DEBTS

National Westminster Bank Plc has a fixed and floating charge over the assets of the company.

11.	ULTIMATE CONTROLLING PARTY