Company No: 11894161 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Investment property	3	5,000,000		5,000,000
		5,000,000		5,000,000
Current assets
Debtors	4	50,313		47,026
Cash at bank and in hand		7,559		5,101
		57,872		52,127
Creditors: amounts falling due within one year	5	( 3,646,010)		( 3,504,250)
Net current liabilities		(3,588,138)		(3,452,123)
Total assets less current liabilities		1,411,862		1,547,877
Provision for liabilities		( 296,686)		( 379,247)
Net assets		1,115,176		1,168,630
Capital and reserves
Called-up share capital	6	100		100
Undistributable reserve		1,167,319		1,158,736
Profit and loss account		( 52,243 )		9,794
Total shareholders' funds		1,115,176		1,168,630

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Stinger Investments Limited (registered number: 11894161) were approved and authorised for issue by the Board of Directors on 03 August 2026. They were signed on its behalf by:

N Capel Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Stinger Investments Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Wycombe End, Buckinghamshire, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Stinger Investments Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Turnover

Turnover is measured at the fair value of the consideration received or receivables for rent in the normal course of business, and is shown net of discounts and VAT.

Rental income
Operating lease income from investment properties is recognised in profit and loss on a straight-line basis over the lease term.

Taxation

Current tax
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or pan of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account,

Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure, Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

Financial instruments

The company has elected to apply the provisions of Section 11 "Basic Financial Instruments" to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets
Short term debtors are measured at transaction price less any provision for impairment. Loans receivable are measured initially at fair value, net of transaction costs and are subsequently carried at amortised costs using the effective interest method, less any provision for impairment

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

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Investment property

	Investment property
	£
Valuation
As at 01 April 2025	5,000,000
Additions	19,346
Fair value movement	(19,346)
As at 31 March 2026	5,000,000

Valuation

The fair value of the Company’s investment property has been arrived at on the basis of valuations carried out by the directors of the business. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

4. Debtors

	2026		2025
	£		£
Trade debtors	28,100		28,324
Other debtors	22,213		18,702
	50,313		47,026

5. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	15,182		28,034
Taxation and social security	9,153		4,086
Other creditors	3,621,675		3,472,130
	3,646,010		3,504,250

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares shares of £ 1.00 each	100		100

7. Related party transactions

Transactions with the entity's directors

At the balance sheet date, £3,480,272 (2025: £3,451,272) was owed by the company to the directors. Interest has been charged on the loan during the year at 1% over the mid‑term Applicable Federal Rate totalling £121,121 (2025: £nil).