Registration number: 13778595

Stamp Serviced Accommodation Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Stamp Serviced Accommodation Ltd

Company Information

Directors

Miss A McRae Mrs S Tottoh

Registered office

7 Trent Street Lytham Lancashire FY8 5DE

Accountants

Giles Hewitt & Co Ltd Chartered Certified Accountant 257 Clifton Dr South St Annes on Sea Lytham St Annes Lancashire FY8 1HW

Stamp Serviced Accommodation Ltd

(Registration number: 13778595)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	252	335
Current assets
Debtors	5	17,600	14,903
Cash at bank and in hand		77,707	109,803
		95,307	124,706
Creditors: Amounts falling due within one year	6	(29,227)	(66,495)
Net current assets		66,080	58,211
Total assets less current liabilities		66,332	58,546
Provisions for liabilities		(48)	(84)
Net assets		66,284	58,462
Capital and reserves
Called up share capital	7	100	100
Retained earnings		66,184	58,362
Shareholders' funds		66,284	58,462

For the financial year ending 31 December 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their 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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 12 August 2026 and signed on its behalf by:
 

......................................... Mrs S Tottoh Director

Stamp Serviced Accommodation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

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

The address of its registered office is:
7 Trent Street
Lytham
Lancashire
FY8 5DE

These financial statements were authorised for issue by the Board on 12 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

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.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

The company acts as agent in letting serviced accommodation to guests on behalf of property owners.

Commission and service income is recognised for guest stays that took place during the financial period of the company.

The company assists property owners in furnishing and generally setting up properties ready for lettting as serviced accommodation. Such income is recognised as work is done on a contractual basis according to the stage of completion of the budget spend.

Tax

The tax expense for the period comprises current and deferred 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.

Stamp Serviced Accommodation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

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 over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Website development costs	over 3 years on cost
Furniture fittings and equqipment	at 25% on net book value

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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.

Borrowings

Stamp Serviced Accommodation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

Stamp Serviced Accommodation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 1 January 2025	521	4,272	4,793
At 31 December 2025	521	4,272	4,793
Depreciation
At 1 January 2025	187	4,271	4,458
Charge for the year	83	-	83
At 31 December 2025	270	4,271	4,541
Carrying amount
At 31 December 2025	251	1	252
At 31 December 2024	334	1	335

5

Debtors

Current	2025 £	2024 £
Trade debtors	16,232	14,442
Prepayments	-	461
Other debtors	1,368	-
	17,600	14,903

6

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	8	7,859	9,359
Trade creditors		4,030	25,746
Taxation and social security		14,180	28,232
Accruals and deferred income		3,158	3,158
		29,227	66,495

Stamp Serviced Accommodation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

8	Loans and borrowings

Current loans and borrowings

	2025 £	2024 £
Directors' loan accounts	7,859	9,359

9	Related party transactions

Stamp Serviced Accommodation Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Directors' remuneration

The directors' remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	38,900	29,850