Company registration number 07639894 (England and Wales)
STABLE CLOSE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
Waverley House
115-119 Holdenhurst Road
Bournemouth
Dorset
BH8 8DY
STABLE CLOSE LIMITED
CONTENTS
Page
Company information
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 7
STABLE CLOSE LIMITED
COMPANY INFORMATION
- 1 -
Directors
Dr. C Carrall-Wilcocks
Dr. K Carrall-Wilcocks
Company number
07639894
Registered office
St. Cross Road
Winchester
United Kingdom
SO23 9PR
Accountants
TC Group
Waverley House
115-119 Holdenhurst Road
Bournemouth
Dorset
BH8 8DY
STABLE CLOSE LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
-
0
150,000
Tangible assets
4
57,980
66,803
Current assets
Stocks
14,931
13,789
Debtors
5
274,828
112,773
Cash at bank and in hand
79,063
61,009
368,822
187,571
Creditors: amounts falling due within one year
6
(170,486)
(134,542)
Net current assets
198,336
53,029
Total assets less current liabilities
256,316
269,832
Provisions for liabilities
(14,781)
(16,701)
Net assets
241,535
253,131
Capital and reserves
Called up share capital
120
120
Profit and loss reserves
241,415
253,011
Total equity
241,535
253,131
STABLE CLOSE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2026
31 January 2026
- 3 -

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 13 July 2026 and are signed on its behalf by:
Dr. C Carrall-Wilcocks
Director
Company Registration No. 07639894
The notes on pages 4 to 7 form part of these financial statements
STABLE CLOSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 4 -
1
Accounting policies
Company information

Stable Close Limited is a private company limited by shares incorporated in England and Wales. The registered office is St. Cross Road, Winchester, United Kingdom, SO23 9PR.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

The turnover shown in the profit and loss account represents amounts chargeable during the year, net of value added tax.

1.3
Intangible fixed assets - goodwill

Acquired goodwill is written off in equal annual instalments over its estimated useful economic life. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:

Fixtures, fittings & equipment
15% reducing balance
1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

STABLE CLOSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 5 -
1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

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, or a right to pay less or to receive more tax.

1.9
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was 15 (2025 - 14).

STABLE CLOSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 6 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 February 2025 and 31 January 2026
380,652
Amortisation and impairment
At 1 February 2025
230,652
Amortisation charged for the year
150,000
At 31 January 2026
380,652
Carrying amount
At 31 January 2026
-
0
At 31 January 2025
150,000
4
Tangible fixed assets
Fixtures, fittings & equipment
£
Cost
At 1 February 2025
144,741
Additions
2,460
Disposals
(5,247)
At 31 January 2026
141,954
Depreciation and impairment
At 1 February 2025
77,938
Depreciation charged in the year
10,139
Eliminated in respect of disposals
(4,103)
At 31 January 2026
83,974
Carrying amount
At 31 January 2026
57,980
At 31 January 2025
66,803
STABLE CLOSE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 7 -
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
12,985
10,841
Other debtors
259,306
99,395
Prepayments and accrued income
2,537
2,537
274,828
112,773
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
39,466
28,235
Taxation and social security
124,826
102,218
Other creditors
3,344
1,239
Accruals and deferred income
2,850
2,850
170,486
134,542
7
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
1,048,612
1,109,534
8
Related party transactions

During the year the company issued an unsecured loan to a company under common control of £259,306 (2024 - £75,000). The loan is repayable on demand and no interest has been charged.

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