James Stocks & Co Ltd 31/03/2026 iXBRL

Company registration number: 14372932

James Stocks & Co Ltd

Unaudited filleted financial statements

31 March 2026

James Stocks & Co Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

James Stocks & Co Ltd

Directors and other information


	Director	Mr T E Stocks


	Company number	14372932


	Registered office	Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE


	Accountants	Hicks and Company
		Chartered Accountants
		Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE

James Stocks & Co Ltd

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of James Stocks & Co Ltd

Year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of James Stocks & Co Ltd for the year ended 31 March 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of James Stocks & Co Ltd, as a body, in accordance with the terms of our engagement letter dated 6 August 2025. Our work has been undertaken solely to prepare for your approval the financial statements of James Stocks & Co Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than James Stocks & Co Ltd and its director as a body for our work or for this report.

It is your duty to ensure that James Stocks & Co Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of James Stocks & Co Ltd. You consider that James Stocks & Co 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 financial statements of James Stocks & Co 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 financial statements.

Hicks and Company

Chartered Accountants

Vaughan Chambers

Vaughan Road

Harpenden

AL5 4EE

20 August 2026

James Stocks & Co Ltd

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	35		455
Investments	6	64,531		64,530
		_______		_______
			64,566		64,985

Current assets
Debtors	7	571,808		571,930
Cash at bank and in hand		19,579		13,861
		_______		_______
		591,387		585,791
Creditors: amounts falling due
within one year	8	( 34,429)		( 38,952)
		_______		_______
Net current assets			556,958		546,839
			_______		_______
Total assets less current liabilities			621,524		611,824

			_______		_______
Net assets			621,524		611,824
			_______		_______

Capital and reserves
Called up share capital			10		10
Profit and loss account			621,514		611,814
			_______		_______
Shareholders funds			621,524		611,824
			_______		_______

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.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 20 August 2026 , and are signed on behalf of the board by:

Mr T E Stocks

Director

Company registration number: 14372932

James Stocks & Co Ltd

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Vaughan Chambers, Vaughan Road, Harpenden, AL5 4EE.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Computer equipment	-	Straight line over three years

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Tangible assets

	Computer equipment	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	1,260	1,260
	_______	_______
Depreciation
At 1 April 2025	805	805
Charge for the year	420	420
	_______	_______
At 31 March 2026	1,225	1,225
	_______	_______
Carrying amount
At 31 March 2026	35	35
	_______	_______
At 31 March 2025	455	455
	_______	_______

6. Investments

	Other investments other than loans	Total
	£	£
Cost
At 1 April 2025	64,530	64,530
Additions	1	1
	_______	_______
At 31 March 2026	64,531	64,531
	_______	_______
Impairment
At 1 April 2025 and 31 March 2026	-	-
	_______	_______
Carrying amount
At 31 March 2026	64,531	64,531
	_______	_______
At 31 March 2025	64,530	64,530
	_______	_______

7. Debtors

	2026	2025
	£	£
Trade debtors	185	185
Other debtors	571,623	571,745
	_______	_______
	571,808	571,930
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	31,673	34,309
Social security and other taxes	802	1,559
Other creditors	1,954	3,084
	_______	_______
	34,429	38,952
	_______	_______

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2026
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr T E Stocks	( 1,559)	1,315	( 244)
		_______	_______	_______

2025
		Balance brought forward	Amounts repaid	Balance o/standing
		£	£	£
	Mr T E Stocks	( 1,965)	406	( 1,559)
		_______	_______	_______

10. Related party transactions

During the year, the company provided funds totalling £564 (2025 - £569,580) to JSC (Stanhope Gardens) Ltd, a company in which Mr T Stocks is a director and shareholder. As at 31 March 2026, there was an amount due from JSC (Stanhope Gardens) Ltd to the company of £571,144 (2025 - £570,580).During the year, the company provided funds totalling £480 (2025 - £nil) to Hollandia Capital Partners Ltd, a company in which Mr T Stocks is a director. As at 31 March 2026, there was an amount due from Hollandia Capital Partners Ltd to the company of £480 (2025 - £nil).