REGISTERED NUMBER: 14432086 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

STAFFERTON CAPITAL LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

A J Stafferton

REGISTERED OFFICE:

Yew Tree House

The Shrubbery

10 Church Street

St Neots

Cambs

PE19 2BU

REGISTERED NUMBER:

14432086 (England and Wales)

ACCOUNTANTS:

Bradshaw Johnson

Chartered Accountants

Croft Chambers

11 Bancroft

Hitchin

Hertfordshire

SG5 1JQ

FIXED ASSETS

Intangible assets

4

7,790

7,790

Tangible assets

5

39,460

628

47,250

8,418

CURRENT ASSETS

Debtors

6

31,909,708

17,178,524

Cash at bank

1,665,525

1,513,903

33,575,233

18,692,427

CREDITORS

Amounts falling due within one year

7

30,198,492

17,488,766

NET CURRENT ASSETS

3,376,741

1,203,661

TOTAL ASSETS LESS CURRENT LIABILITIES

3,423,991

1,212,079

CREDITORS

Amounts falling due after more than one year

8

1,045,448

600,000

NET ASSETS

2,378,543

612,079

CAPITAL AND RESERVES

Called up share capital

32,683

32,683

Share premium

331,560

331,560

Retained earnings

2,014,300

247,836

2,378,543

612,079

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 May 2026 and were signed by:

A J Stafferton - Director

1.	STATUTORY INFORMATION

Stafferton Capital 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Development costs are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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

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 10 (2024 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2025

and 31 December 2025

7,790

NET BOOK VALUE

At 31 December 2025

7,790

At 31 December 2024

7,790

5.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

-

769

769

Additions

58,080

458

58,538

At 31 December 2025

58,080

1,227

59,307

DEPRECIATION

At 1 January 2025

-

141

141

Charge for year

19,360

346

19,706

At 31 December 2025

19,360

487

19,847

NET BOOK VALUE

At 31 December 2025

38,720

740

39,460

At 31 December 2024

-

628

628

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

31,896,174

17,132,003

Other debtors

13,534

46,521

31,909,708

17,178,524

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

671,332

801,686

Amounts owed to group undertakings

28,604,081

16,003,567

Taxation and social security

543,597

80,208

Other creditors

379,482

603,305

30,198,492

17,488,766

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other loans

1,045,448

600,000

9.	RELATED PARTY DISCLOSURES

At the year end Stafferton Capital Limited owed £18,509,000 (2024: £13,503,567) to Stafferton Capital Funding 1 Limited, £3,499,470 (2024: £2,500,000) to Stafferton Capital Funding 2 Limited and £6,595,611 (2024: £ nil) to Stafferton Capital Funding 3 Limited. Mr Andrew James Stafferton is the director of all three companies.