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

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

Streamfolder Limited is a private company limited by shares incorporated in England and Wales. The registered office is Champion Allwoods Limited, 2nd Floor Refuge House, 33-37 Watergate Row, Chester, CH1 2LE.

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 amounts in these financial statements are rounded to the nearest £.

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

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

The directors have carried out a review for impairment in the value of the company’s investment in its subsidiary and consider that, based on the financial performance of the subsidiary company, no impairment in value is required.

Details of the company's subsidiaries at 30 November 2025 are as follows:

Included within creditors due after more than one year is an amount of £958,387 (2024 - £958,387) in respect of liabilities which are repayable on demand but which are unlikely to be repaid for more than 5 years. 

There was no movement on the share premium account during the year.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report was unqualified.

At 30 November 2025, Canda Commercial Holdings Limited (formerly Canda Copying Holdings Limited) was the ultimate controlling party of Streamfolder Limited, being the 100% parent company of Canda Property & Investments Limited (formerly Canda Copying (Investments) Limited), Streamfolder Limited's parent company.

Creditors represent interest free loans of £958,387 (2024 - £958,387) due to the subsidiary company, Severn Industrial Estates Limited.