Registration number: 15441473

Stockbridge Hammond Ltd.

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6
Accountants' Report	7

Stockbridge Hammond Ltd.

Company Information

Director

Mr Tom Stewart Hammond

Registered office

Southgate Chambers 37 Southgate Street Winchester England SO23 9EH

Accountants

EQ Accountants Ltd Unit 4B Gateway Business Park Beancross Road Grangemouth FK3 8WX

Stockbridge Hammond Ltd.

(Registration number: 15441473)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	3,771	1,742
Current assets
Debtors	5	21,240	303
Cash at bank and in hand		25,298	21,121
		46,538	21,424
Creditors: Amounts falling due within one year	6	(28,490)	(21,537)
Net current assets/(liabilities)		18,048	(113)
Net assets		21,819	1,629
Capital and reserves
Called up share capital		100	100
Retained earnings		21,719	1,529
Shareholders' funds		21,819	1,629

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

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 June 2026
 

......................................... Mr Tom Stewart Hammond Director

Stockbridge Hammond Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	25% on reducing balance
Plant and machinery	25% on reducing balance

Stockbridge Hammond Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any
contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3	Employees and Directors

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Stockbridge Hammond Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

4	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 February 2025	-	2,323	2,323
Additions	3,097	189	3,286
At 31 January 2026	3,097	2,512	5,609
Depreciation
At 1 February 2025	-	581	581
Charge for the year	774	483	1,257
At 31 January 2026	774	1,064	1,838
Carrying amount
At 31 January 2026	2,323	1,448	3,771
At 31 January 2025	-	1,742	1,742

5

Debtors

Current	2026 £	2025 £
Trade debtors	21,240	-
Prepayments	-	303
	21,240	303

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	28,134	13,015
Other creditors	356	8,522
	28,490	21,537

7	Related party transactions

Creditors include the following amounts which are owed to individuals who were directors of the company during the year:

Stockbridge Hammond Ltd.

Notes to the Unaudited Financial Statements for the Year Ended 31 January 2026

	Year ended 31 January 2026  £	25 January 2024 to 31 January 2025  £
Mr Tom Hammond	356	8,522
	356	8,522

The maximum balance outstanding during the year amounted to £8,522.

The directors current accounts are repayable on demand.

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Stockbridge Hammond Ltd.
for the Year Ended 31 January 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Stockbridge Hammond Ltd. for the year ended 31 January 2026 as set out on pages 2 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Stockbridge Hammond Ltd., as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Stockbridge Hammond Ltd. and state those matters that we have agreed to state to the Board of Directors of Stockbridge Hammond Ltd., as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stockbridge Hammond Ltd. and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Stockbridge Hammond Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Stockbridge Hammond Ltd.. You consider that Stockbridge Hammond Ltd. is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Stockbridge Hammond Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

EQ Accountants Ltd
Unit 4B
Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX

22 June 2026