ACCOUNTS - Final Accounts preparation

Creditors: Amounts falling due within one year

Registered number: 13339976

TACKLING STIGMA LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2026

TACKLING STIGMA LIMITED

REGISTERED NUMBER: 13339976

BALANCE SHEET

AS AT 30 APRIL 2026

		2026		2025
Note		£		£

Fixed assets
Intangible assets	4		15,221		25,452
Tangible assets	5		1,848		3,592
			17,069		29,044
Current assets
Debtors: amounts falling due within one year	6	1,076		2,269
Cash at bank and in hand	7	79,592		145,472
		80,668		147,741
Creditors: amounts falling due within one year	8	(73,915)		(93,410)
Net current assets			6,753		54,329
Total assets less current liabilities			23,822		83,373
Provisions for liabilities
Deferred tax	9	(462)		(898)
			(462)		(898)
Net assets			23,360		82,475

Capital and reserves
Called up share capital	2	2
Profit and loss account	23,358	82,473
	23,360	82,475

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 July 2026.

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TACKLING STIGMA LIMITED

REGISTERED NUMBER: 13339976

BALANCE SHEET (CONTINUED)

AS AT 30 APRIL 2026

A Kallman	C F Wyllie
Director	Director

The notes on pages 3 to 8 form part of these financial statements.

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TACKLING STIGMA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.Accounting policies

1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

1.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

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TACKLING STIGMA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.Accounting policies (continued)

1.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

1.5

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

1.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment

25%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

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TACKLING STIGMA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

1.Accounting policies (continued)

1.7

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

1.8

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

1.9

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

1.10

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.

Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

1.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.	General information

Tackling Stigma Limited is a private limited company incorporated in England and Wales. Its registered office is 4 Chester Court, Chester Hall Lane, Basildon, Essex, United Kingdom, SS14 3WR.

Employees

The average monthly number of employees, including the directors, during the year was as follows:

	2026	2025
	No.	No.

Directors	2	2
Employees	2	2

	4	4

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TACKLING STIGMA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

4.	Intangible assets

		Website development
		£
	Cost
	At 1 May 2025	51,155
	At 30 April 2026	51,155
	Amortisation
	At 1 May 2025	25,703
	Charge for the year on owned assets	10,231
	At 30 April 2026	35,934
	Net book value
	At 30 April 2026	15,221
	At 30 April 2025	25,452

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TACKLING STIGMA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

5.	Tangible fixed assets

		Office equipment
		£
	Cost or valuation
	At 1 May 2025	10,453
	Additions	218
	At 30 April 2026	10,671
	Depreciation
	At 1 May 2025	6,860
	Charge for the year on owned assets	1,963
	At 30 April 2026	8,823
	Net book value
	At 30 April 2026	1,848
	At 30 April 2025	3,592

Debtors

					2026	2025
					£	£


Other debtors	150	1,146
Prepayments and accrued income	926	1,123
	1,076	2,269

7.	Cash and cash equivalents
		2026	2025
		£	£

	Cash at bank and in hand	79,592	145,472

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TACKLING STIGMA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Trade creditors	1,776	1,440
Corporation tax	17,710	41,099
Other creditors	45,429	1,601
Accruals and deferred income	9,000	49,270
	73,915	93,410

9.	Deferred taxation

		2026
		£

	At beginning of year	(898)
	Charged to profit or loss	436
	At end of year	(462)

The provision for deferred taxation is made up as follows:
	2026	2025
	£	£

	Accelerated capital allowances	(462)	(898)
		(462)	(898)

10.	Pension commitments

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension costs charge represents contributions payable by the company to the fund and amounted to £527 (2025 : £13,085). Contributions totaling £Nil (2025 : £197) were payable to the fund at the balance sheet date and are included in creditors.

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