REGISTERED NUMBER: 09579870 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

STAN LEE ACCOUNTANCY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Muhammad Solaiman

REGISTERED OFFICE:

Level 18

40 Bank Street

Canary Wharf

London

E14 5NR

REGISTERED NUMBER:

09579870 (England and Wales)

ACCOUNTANTS:

Stan Lee Accountancy Ltd

T/A: The Stan Lee

Chartered Certified Accountants

Level 18, 40 Bank Street

Canary Wharf

London

E14 5NR

FIXED ASSETS

Intangible assets

4

51

68

Tangible assets

5

23,655

27,767

23,706

27,835

CURRENT ASSETS

Debtors

6

39,752

25,852

Cash at bank and in hand

5,438

5,468

45,190

31,320

CREDITORS

Amounts falling due within one year

7

66,102

50,134

NET CURRENT LIABILITIES

(20,912

)

(18,814

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,794

9,021

CREDITORS

Amounts falling due after more than one year

8

1,500

7,900

NET ASSETS

1,294

1,121

CAPITAL AND RESERVES

Called up share capital

10

200

200

Retained earnings

11

1,094

921

SHAREHOLDERS' FUNDS

1,294

1,121

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 August 2026 and were signed by:

Muhammad Solaiman - Director

1.	STATUTORY INFORMATION

Stan Lee Accountancy Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

15% on reducing balance

Computer equipment

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

Computer

licences

software

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

170

619

789

AMORTISATION

At 1 April 2025

102

619

721

Amortisation for year

17

-

17

At 31 March 2026

119

619

738

NET BOOK VALUE

At 31 March 2026

51

-

51

At 31 March 2025

68

-

68

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

210

2,790

29,590

6,752

39,342

Additions

-

253

-

-

253

At 31 March 2026

210

3,043

29,590

6,752

39,595

DEPRECIATION

At 1 April 2025

51

754

7,268

3,502

11,575

Charge for year

24

343

3,348

650

4,365

At 31 March 2026

75

1,097

10,616

4,152

15,940

NET BOOK VALUE

At 31 March 2026

135

1,946

18,974

2,600

23,655

At 31 March 2025

159

2,036

22,322

3,250

27,767

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

34,082

18,048

Other debtors

2,579

2,854

Prepayments

3,091

4,950

39,752

25,852

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts (see note 9)

27,849

20,058

Hire purchase contracts

6,000

6,000

Tax

6,131

1,356

Social security and other taxes

1,227

369

VAT

11,427

7,908

Other creditors

4,765

1,532

Pension control

295

197

Directors' current accounts

8,408

12,714

66,102

50,134

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans (see note 9)

-

400

Hire purchase contracts

1,500

7,500

1,500

7,900

9.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

27,449

17,658

Bank loan - BBL

400

2,400

27,849

20,058

Amounts falling due between two and five years:

Bounce Back Loan

-

400

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

200

Ordinary

£1

200

200

11.

RESERVES

Retained

earnings

£

At 1 April 2025

921

Profit for the year

21,173

Dividends

(21,000

)

At 31 March 2026

1,094

12.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date, the Company owed its director £8,408 (2025: £12,714). The loan is interest-free and repayable on demand.

13.	ULTIMATE CONTROLLING PARTY

During the current and prior years, the Company was controlled by its director, Mr M Solaiman, and his family through their ownership of all issued share capital.