JSC (Stanhope Gardens) Ltd 31/03/2026 iXBRL

Company registration number: 15507206

JSC (Stanhope Gardens) Ltd

Unaudited filleted financial statements

31 March 2026

JSC (Stanhope Gardens) Ltd

Contents

Directors and other information

Accountants report

Statement of financial position

Notes to the financial statements

JSC (Stanhope Gardens) Ltd

Directors and other information


	Director	Mr Timothy Stocks


	Company number	15507206


	Registered office	Vaughan Chambers
		Vaughan Road
		Harpenden
		AL5 4EE


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

JSC (Stanhope Gardens) Ltd

Chartered accountants report to the director on the preparation of the

unaudited statutory financial statements of JSC (Stanhope Gardens) 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 JSC (Stanhope Gardens) 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 JSC (Stanhope Gardens) 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 JSC (Stanhope Gardens) 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 JSC (Stanhope Gardens) Ltd and its director as a body for our work or for this report.

It is your duty to ensure that JSC (Stanhope Gardens) 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 JSC (Stanhope Gardens) Ltd. You consider that JSC (Stanhope Gardens) 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 JSC (Stanhope Gardens) 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

JSC (Stanhope Gardens) Ltd

Statement of financial position

31 March 2026

		31/03/26		31/03/25
	Note	£	£	£	£

Fixed assets
Tangible assets	5	752,279		752,279
		_______		_______
			752,279		752,279

Current assets
Debtors	6	500		500
Cash at bank and in hand		3,289		761
		_______		_______
		3,789		1,261
Creditors: amounts falling due
within one year	7	( 732,820)		( 746,834)
		_______		_______
Net current liabilities			( 729,031)		( 745,573)
			_______		_______
Total assets less current liabilities			23,248		6,706

			_______		_______
Net assets			23,248		6,706
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			23,148		6,606
			_______		_______
Shareholder funds			23,248		6,706
			_______		_______

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 member has 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 Timothy Stocks

Director

Company registration number: 15507206

JSC (Stanhope Gardens) 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 represents the total rental income receivable during the period.

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.

Investment property

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are 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

	Long leasehold property	Total
	£	£
Cost
At 1 April 2025 and 31 March 2026	752,279	752,279
	_______	_______
Depreciation
At 1 April 2025 and 31 March 2026	-	-
	_______	_______
Carrying amount
At 31 March 2026	752,279	752,279
	_______	_______
At 31 March 2025	752,279	752,279
	_______	_______

Long leasehold properties have been valued by the directors at their fair value at 31 March 2026. The historical cost of the long leasehold properties included above at a value of £752,279 was £752,279.

6. Debtors

	31/03/26	31/03/25
	£	£
Trade debtors	500	500
	_______	_______

7. Creditors: amounts falling due within one year

	31/03/26	31/03/25
	£	£
Trade creditors	-	274
Corporation tax	3,945	1,605
Other creditors	728,875	744,955
	_______	_______
	732,820	746,834
	_______	_______

8. Directors advances, credits and guarantees

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

Year ended 31/03/26
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Timothy Stocks	( 173,307)	-	16,686	( 156,621)
		_______	_______	_______	_______

Period ended 31/03/25
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr Timothy Stocks	-	( 173,307)	-	( 173,307)
		_______	_______	_______	_______

9. Related party transactions

During the period, the company received funds from James Stocks & Co Ltd totalling £564 (2025 - £570,580), a company in which Mr T Stocks is a director and shareholder. At 31 March 2026, there was a balance due from the company to James Stocks & Co Ltd of £571,144 (2025 - £570,580).