REGISTERED NUMBER: 04991926 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Stephen Round Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr S Round

SECRETARY:

Mr G Round

REGISTERED OFFICE:

Westcraig

375 Holcombe Road

Greenmount

Bury

Lancashire

BL8 4HF

REGISTERED NUMBER:

04991926 (England and Wales)

ACCOUNTANTS:

Stephen Round Limited

Chartered Certified Accountants

366 Holcombe Road

Greenmount

Bury

Lancashire

BL8 4DT

FIXED ASSETS

Tangible assets

4

123,774

79,471

Investments

5

50,000

50,000

173,774

129,471

CURRENT ASSETS

Debtors

6

67,066

10,000

Cash at bank and in hand

93,671

131,714

160,737

141,714

CREDITORS

Amounts falling due within one year

7

27,218

13,962

NET CURRENT ASSETS

133,519

127,752

TOTAL ASSETS LESS CURRENT LIABILITIES

307,293

257,223

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

307,093

257,023

SHAREHOLDERS' FUNDS

307,293

257,223

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 August 2026 and were signed by:

Mr S Round - Director

1.	STATUTORY INFORMATION

Stephen Round Limited 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.

Tangible fixed assets

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

Land and buildings

-

2% on cost

Plant and machinery etc

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

116,879

10,053

126,932

Additions

-

50,342

50,342

At 31 December 2025

116,879

60,395

177,274

DEPRECIATION

At 1 January 2025

37,408

10,053

47,461

Charge for year

-

6,039

6,039

At 31 December 2025

37,408

16,092

53,500

NET BOOK VALUE

At 31 December 2025

79,471

44,303

123,774

At 31 December 2024

79,471

-

79,471

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.12.25

31.12.24

£

£

No description

50,000

50,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

67,066

10,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

-

2,105

Hire purchase contracts

24,031

-

Taxation and social security

3,187

11,857

27,218

13,962

8.

CONTROL

The company is under the control of the director who owns 100% of the issued voting share capital.