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Registered number: 09747821
Stok.ly Limited
Unaudited Financial Statements
For The Year Ended 31 May 2026
Stok.ly Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Stok.ly Limited
Balance Sheet
As At 31 May 2026
Balance Sheet
Registered number: 09747821

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 8,167 |  | 6,366
|  |  | 8,167 |  | 6,366
CURRENT ASSETS
Stocks | 5 | 2,000 |  | 2,000 |
Debtors | 6 | 289,034 |  | 275,923 |
Cash at bank and in hand |  | 62,111 |  | 78,586 |
|  | 353,145 |  | 356,509 |
Creditors: Amounts Falling Due Within One Year | 7 | (273,015 ) |  | (396,435 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 80,130 |  | (39,926 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 88,297 |  | (33,560 )
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (534,119 ) |  | (315,457 )
NET LIABILITIES |  |  | (445,822 ) |  | (349,017 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 200 |  | 200
Share premium account |  |  | 534,395 |  | 534,395
Profit and Loss Account |  |  | (980,417 ) |  | (883,612 )
SHAREHOLDERS' FUNDS |  |  | (445,822) |  | (349,017)

Page 1
Page 2
Stok.ly Limited
Balance Sheet (continued)
As At 31 May 2026
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

I R Coplans Director | D B Preece Director | R Irish Director
23 July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Stok.ly Limited
Notes to the Financial Statements
For The Year Ended 31 May 2026
Notes to the Financial Statements
1. General Information
Stok.ly Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09747821 . The registered office is Suite 22 Stirling House,, Centenary Park, Skylon Central, Munitions Close,Rotherwas, Hereford, United Kingdom, HR2 6FJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the fair value of consideration receivable for the sale of EPOS systems, stock management systems, and related services, excluding value added tax and trade discounts.
Revenue from the sale of hardware and software licences is recognised when control of the goods has transferred to the customer, which is generally upon delivery and installation.
Revenue from installation, configuration, and training services is recognised when the services have been performed and the customer has accepted the work. Where such services form part of a single contract with the supply of goods, revenue is recognised in line with the transfer of control of each performance obligation.
Revenue from ongoing support, maintenance, and subscription-based services is recognised on a straight-line basis over the period in which the services are provided. Amounts invoiced in advance for such services are recorded as deferred income until earned.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 20% Straight Line

2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
Stok.ly Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2025: 12)
14 12
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 June 2025 | 20,494
Additions | 4,241
As at 31 May 2026 | 24,735
Depreciation
As at 1 June 2025 | 14,128
Provided during the period | 2,440
As at 31 May 2026 | 16,568
Net Book Value
As at 31 May 2026 | 8,167
As at 1 June 2025 | 6,366

Page 4
Page 5
Stok.ly Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
5. Stocks

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Stock | 2,000 |  | 2,000

6. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 152,593 |  | 207,307
Other debtors | 136,441 |  | 68,616
| 289,034 |  | 275,923

7. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 28,719 |  | 20,837
Bank loans and overdrafts | - |  | 7,345
Other loans | 29,053 |  | 40,222
Other creditors | 96,625 |  | 79,932
Taxation and social security | 118,618 |  | 248,099
| 273,015 |  | 396,435

8. Creditors: Amounts Falling Due After More Than One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 16
Other loans | 33,653 |  | 14,975
Midven Loan | 500,466 |  | 300,466
| 534,119 |  | 315,457

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 200 |  | 200

Page 5
Page 6
Stok.ly Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2026
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 June 2025 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 May 2026
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Mr Iain Coplans | (28 ) | (1,362 ) | - | - | (1,390 )

The loan is unsecured, repayable on demand, and interest is charged at HMRC’s official rate of interest applicable during the period.
The director is a related party by virtue of their control of the company.
Page 6