STOK Facades Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

Report to the directors on the preparation of the unaudited statutory accounts of STOK Facades Ltd for the year ended 31 March 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of STOK Facades Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of STOK Facades Ltd , as a body, in accordance with the terms of our engagement letter dated 04 June 2025. Our work has been undertaken solely to prepare for your approval the accounts of STOK Facades Ltd and state those matters that we have agreed to state to the directors of STOK Facades Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than STOK Facades Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that STOK Facades 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 or loss of STOK Facades Ltd . You consider that STOK Facades 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 STOK Facades 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 financial statements.

10th August 2026

Ascendis Accountants, Business & Tax Advisors Ltd

Chartered Certified Accountants, Taxation and Business Advisors

First Floor, East Wing, Sandfield House

Kings Close, Water Lane

Wilmslow

Cheshire

SK9 5AR

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STOK Facades Ltd

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 13061585

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		1,810
Tangible Assets	5		5,137		2,150

			5,137		3,960
CURRENT ASSETS
Stocks	6	210,331		104,379
Debtors	7	1,284,234		593,389
Cash at bank and in hand		247,975		388,773

		1,742,540		1,086,541
Creditors: Amounts Falling Due Within One Year	8	(813,786 )		(549,519 )

NET CURRENT ASSETS (LIABILITIES)			928,754		537,022

TOTAL ASSETS LESS CURRENT LIABILITIES			933,891		540,982

PROVISIONS FOR LIABILITIES
Deferred Taxation	10		(1,284 )		(990 )

NET ASSETS			932,607		539,992

CAPITAL AND RESERVES
Called up share capital	12		400		400
Profit and Loss Account			932,207		539,592

SHAREHOLDERS' FUNDS			932,607		539,992

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STOK Facades Ltd

Balance Sheet (continued)

As At 31 March 2026

For the 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.

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

Mr Sean Hughes

Director

10th August 2026

The notes on pages 4 to 8 form part of these financial statements.

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STOK Facades Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

STOK Facades Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13061585 . The registered office is First Floor, East Wing, Sandfield House, Kings Close, Water Lane, Wilmslow, Cheshire, SK9 5AR.

The principal place of trading is The Tannery, Water Street, Stockport, SK1 2BP.

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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets include the company’s website development costs. These are initially recognised at cost and are tested each year for impairment. The movements in value are recognised in the profit and loss account.

2.4. 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:

Plant & Machinery	25% Reducing balance
Fixtures & Fittings	25% Reducing balance
Computer Equipment	33.33% Straight line

2.5. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. 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.

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STOK Facades Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. 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: 6 (2025: 5)

4. Intangible Assets

	Website
	£
Cost
As at 1 April 2025	1,810
Disposals	(1,810 )

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	1,810

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 April 2025	1,972	-	3,196	5,168
Additions	-	1,406	3,202	4,608

As at 31 March 2026	1,972	1,406	6,398	9,776

...CONTINUED

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STOK Facades Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Depreciation
As at 1 April 2025	364	-	2,654	3,018
Provided during the period	366	241	1,014	1,621

As at 31 March 2026	730	241	3,668	4,639

Net Book Value
As at 31 March 2026	1,242	1,165	2,730	5,137

As at 1 April 2025	1,608	-	542	2,150

6. Stocks

	2026	2025
	£	£
Materials	210,331	104,379

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	271,873	265,983
Amounts owed by group undertakings	201,980	330
Other debtors	810,381	327,076

	1,284,234	593,389

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	506,062	274,983
Amounts owed to participating interests	-	25,000
Other creditors	109,875	70,904
Taxation and social security	197,849	178,632

	813,786	549,519

10. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	1,284	990

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STOK Facades Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

11. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 April 2025	990	990
Additions	294	294

Balance at 31 March 2026	1,284	1,284

12. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
1,600 Ordinary A shares of £ 0.1 each	160	160
760 Ordinary B shares of £ 0.1 each	76	76
1,200 Ordinary C shares of £ 0.1 each	120	120
440 Ordinary D shares of £ 0.1 each	44	44

	400	400

13. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	23,538	26,449
Later than one year and not later than five years	28,509	21,157

	52,047	47,606

14. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Sean Hughes	-	166,953	125,355	-	41,598

The above loan is unsecured and interest is charged at the rate of 3.75% and repayable on demand.

15. Post Balance Sheet Events

The company had a share restructure on 1st April 2026 which has resulted in Sean Hughes being the sole director and SMJ Group Limited being the sole owner. Subsequent to the balance sheet date the following directors resigned from the board of Directors:

Mr Joel Hunter - Resigned on 01/04/2026

Mr James Moon - Reisgned on 01/04/2026

Rainguard Ltd - Resigned on 01/04/2026

The company had two charges outstanding at Companies House as at 1st April 2026. Both charges are still outstanding.

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STOK Facades Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

16. Related Party Transactions

During the year, the company made loans to MMH Group Limited, a company under common ownership with STOK Facades Ltd by virtue of common shareholding by Mr Hughes. At the balance sheet date, the amount owed by MMH Group Limited was £240 (2025: £240). The loan is unsecured and interest free.

The company made loans to SMJ Group Limited, a company under common ownership with STOK Facades Ltd by virtue of common shareholding by Mr Hughes. At the balance sheet date, the amount owed by SMJ Group Limited was £201,740. The loan is unsecured and interest free.

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