ACCOUNTS - Final Accounts preparation

Registered number: 15061189

STRESS GROUP HOLDINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

STRESS GROUP HOLDINGS LIMITED

REGISTERED NUMBER: 15061189

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2025

		2025		2024
Note	£	£	£	£

Fixed assets
Investments	4		1,452,763		1,452,763
			1,452,763		1,452,763
Current assets
Cash at bank and in hand	5	512,062		1,000
		512,062		1,000
Creditors: amounts falling due within one year	6	(323)		-
Net current assets			511,739		1,000
Total assets less current liabilities			1,964,502		1,453,763

Net assets			1,964,502		1,453,763

Capital and reserves
Called up share capital	7	926,492	926,492
Profit and loss account		1,038,010	527,271
		1,964,502	1,453,763

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STRESS GROUP HOLDINGS LIMITED

REGISTERED NUMBER: 15061189

STATEMENT OF FINANCIAL POSITION (CONTINUED)

AS AT 31 DECEMBER 2025

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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 comprehensive income 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 28 July 2026.

D N Kitching

Director

The notes on pages 3 to 5 form part of these financial statements.

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STRESS GROUP HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

Stress Group Holdings Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 3 Brook Business Centre, Cowley Mill Road, Uxbridge, United Kingdom, UB8 2FX.
The company is a holding company.

2.Accounting policies

2.1

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 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 company is a parent undertaking of a small group and as such it is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.

The following principal accounting policies have been applied:

2.2

Interest income

Interest income is recognised in the Statement of comprehensive income using the effective interest method.

2.3

Taxation

Tax is recognised in the Statement of comprehensive income 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 reporting date in the countries where the Company operates and generates income.

2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.5

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.

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STRESS GROUP HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.6

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.

2.7

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.

Employees

The average monthly number of employees, including directors, during the year was 4 (period ended 31 December 2024 - 2).

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost
	At 1 January 2025	1,452,763
	At 31 December 2025	1,452,763

5.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	512,062	1,000
	512,062	1,000

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STRESS GROUP HOLDINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Corporation tax	323	-
	323	-

7.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

463,246 Ordinary A shares of £1 each	463,246	463,246
463,246 Ordinary B shares of £1 each	463,246	463,246

	926,492	926,492

The Ordinary A and Ordinary B shares rank pari passu, and are separate classes of share only for the payment of dividends.

8.	Related party transactions
	The company has taken advantage of the exemption allowed by FRS 102, not to disclose any transactions between the company and its wholly owned subsidiaries.

9.	Controlling party

There is no ultimate controlling party.

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