REGISTERED NUMBER: 04012477 (England and Wales)

Financial Statements for the Year Ended 31 December 2025

for

Tradestock Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J Babington

D Whitney

REGISTERED OFFICE:

Poole Works

Wellington

Somerset

TA21 9HW

REGISTERED NUMBER:

04012477 (England and Wales)

ACCOUNTANTS:

Plunkett Yates Limited

1 Charlotte Mews

Pavilion Place

Exeter

Devon

EX2 4HA

FIXED ASSETS

Intangible assets

4

12,555

12,127

Tangible assets

5

101,768

118,240

114,323

130,367

CURRENT ASSETS

Stocks

757,880

1,259,455

Debtors

6

2,054,530

1,829,927

Cash at bank and in hand

12,032

6,507

2,824,442

3,095,889

CREDITORS

Amounts falling due within one year

7

2,107,570

2,323,809

NET CURRENT ASSETS

716,872

772,080

TOTAL ASSETS LESS CURRENT LIABILITIES

831,195

902,447

PROVISIONS FOR LIABILITIES

8,076

9,450

NET ASSETS

823,119

892,997

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

823,117

892,995

823,119

892,997

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 directors acknowledge their 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 Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

D Whitney - Director

1.	STATUTORY INFORMATION

Tradestock 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.

Goodwill

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:-

Goodwill

-

5% - 10% straight line

Patents

-

33% straight line

Tangible fixed assets

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

Freehold property

-

not provided

Short leasehold

-

straight line over the life of the lease

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 28 (2024 - 31 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

Goodwill

licences

Totals

£

£

£

COST

At 1 January 2025

218,248

213,857

432,105

Additions

-

6,694

6,694

At 31 December 2025

218,248

220,551

438,799

AMORTISATION

At 1 January 2025

218,248

201,730

419,978

Amortisation for year

-

6,266

6,266

At 31 December 2025

218,248

207,996

426,244

NET BOOK VALUE

At 31 December 2025

-

12,555

12,555

At 31 December 2024

-

12,127

12,127

5.	TANGIBLE FIXED ASSETS

Freehold

Short

Plant and

property

leasehold

machinery

£

£

£

COST

At 1 January 2025

25,878

30,711

387,176

Additions

-

-

2,900

Disposals

-

-

-

At 31 December 2025

25,878

30,711

390,076

DEPRECIATION

At 1 January 2025

-

30,055

332,036

Charge for year

-

497

10,119

Eliminated on disposal

-

-

-

At 31 December 2025

-

30,552

342,155

NET BOOK VALUE

At 31 December 2025

25,878

159

47,921

At 31 December 2024

25,878

656

55,140

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

80,899

274,430

799,094

Additions

-

7,520

10,420

Disposals

(10,995

)

-

(10,995

)

At 31 December 2025

69,904

281,950

798,519

DEPRECIATION

At 1 January 2025

73,095

245,668

680,854

Charge for year

1,503

12,531

24,650

Eliminated on disposal

(8,753

)

-

(8,753

)

At 31 December 2025

65,845

258,199

696,751

NET BOOK VALUE

At 31 December 2025

4,059

23,751

101,768

At 31 December 2024

7,804

28,762

118,240

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

1,387,770

1,239,743

Other debtors

666,760

590,184

2,054,530

1,829,927

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

356,527

386,456

Trade creditors

553,939

868,527

Taxation and social security

337,998

237,445

Other creditors

859,106

831,381

2,107,570

2,323,809

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.12.25

31.12.24

£

£

Bank loans

355,724

384,459

HSBC has a fixed and floating charges over all the assets and undertakings of Tradestock Ltd.

Hire purchase liabilities are secured over the assets in which they relate to.

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included in Other debtors is an amount due from a director of £237,430 (2024: £158,970). Interest was charged on overdrawn balances at HMRC's Official Loan Rate. The loan was fully repaid on 6 April 2026.

10.	RELATED PARTY DISCLOSURES

Included in debtors is an amount due from Wilscombe Limited, a company under common control of the director, Mr D J Babington, of £315,503 (2024: £302,784).

11.	ULTIMATE CONTROLLING PARTY

The controlling party is D J Babington.