Stockingwood Developments Limited iXBRL

Company Registration Number: 15996078

Stockingwood Developments Limited

Date of Incorporation

3 October 2024

Unaudited Financial Statements

for the financial period ended 31 October 2025

Stockingwood Developments Limited

Company Registration Number: 15996078

BALANCE SHEET

as at 31 October 2025

Oct 25

Notes

Fixed Assets

Tangible assets

9,936,259

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Current Assets

Debtors

88,448

Cash and cash equivalents

87,985

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176,433

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Creditors: amounts falling due within one year

(9,772,639)

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Net Current Liabilities

(9,596,206)

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Total Assets less Current Liabilities

340,053

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Capital and Reserves

Called up share capital

180

Retained earnings

339,873

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Equity attributable to owners of the company

340,053

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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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Directors' Report.

For the financial period ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial period and of its profit and loss for the financial period 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.

Approved by the Board and authorised for issue on 10 March 2026 and signed on its behalf by



________________________________
Mr T M Diviney
Director

Stockingwood Developments Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial period ended 31 October 2025

General Information

Stockingwood Developments Limited is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 15996078. The registered office of the company is 2-3 Little Burrow, Welwyn Garden City, AL7 4SP, England. Other letting and operating of own or leased real estate The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial period ended 31 October 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.

Turnover

Turnover comprises the invoice value of goods and services supplied by the company, exclusive of trade discounts and value added tax.

Tangible assets and depreciation

Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. Freehold land is stated at cost and is not depreciated. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:

Land and building freehold

2% Straight line

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial period and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements.

Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Balance Sheet date.

Ordinary share capital

The ordinary share capital of the company is presented as equity.

Period of financial statements

The financial statements are for the 12 month 29 days period ended 31 October 2025.

Date company was incorporated:

3 October 2024

Statement on previous periods

The company did not present financial statements for previous periods.

Employees

The average monthly number of employees, including directors, during the financial period was 0, (Oct 24 - 0).


6.	Tangible assets
		Land and	Total
		building
		freehold
		£	£
	Cost
	At 3 October 2024	-	-
	Additions	9,990,259	9,990,259
		─────────	─────────
	At 31 October 2025	9,990,259	9,990,259
		─────────	─────────
	Depreciation
	At 3 October 2024	-	-
	Charge for the financial period	54,000	54,000
		─────────	─────────
	At 31 October 2025	54,000	54,000
		─────────	─────────
	Net book value
	At 31 October 2025	9,936,259	9,936,259
		═════════	═════════


7.	Debtors	Oct 25
		£

	Trade debtors	81,400
	Other debtors	1,295
	Prepayments and accrued income	5,753
		─────────
		88,448
		═════════


8.	Creditors	Oct 25
	Amounts falling due within one year	£

	Trade creditors	188,000
	Amounts owed to related parties (Note 11)	1,180,615
	Taxation (Note 9)	139,782
	Directors' current accounts	8,190,492
	Accruals	73,750
		─────────
		9,772,639
		═════════


9.	Taxation	Oct 25
		£

	Creditors:
	VAT	8,089
	Corporation tax	131,693
		─────────
		139,782
		═════════

10.

Capital commitments

The company had no material capital commitments at the financial period-ended 31 October 2025.

11.

Related party transactions

Net balances with related parties:

Oct 25

Trading amounts owed to related parties

1,180,615

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During the year the company received a funding facility from Stockingwood Financial Services Limited, a company under common ownership. The balance outstanding at 31 October 2025 was £1,180,615. Interest of £71,023 was charged during the year on commercial terms.

12.

Post-Balance Sheet Events

There have been no significant events affecting the company since the financial period-end.