ACCOUNTS - Final Accounts preparation

Registered number: SC240966

Stag Energy Development Co. Limited

Financial statements

Information for filing with the registrar

31 December 2025


Stag Energy Development Co. Limited

Balance sheet

At 31 December 2025

		2025		2024
Note		£		£


Current assets
Debtors	4	677,009		308,365
Cash at bank and in hand		64,233		429,082
		741,242		737,447
Creditors: amounts falling due within one year	5	(4,862)		(24,791)
Net current assets			736,380		712,656
Total assets less current liabilities			736,380		712,656

Net assets			736,380		712,656

Capital and reserves
Called up share capital	100	100
Profit and loss account	736,280	712,556
Shareholders' funds	736,380	712,656


Stag Energy Development Co. Limited

Balance sheet (continued)

At 31 December 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 August 2026.

S J Pickup

Director

Company registered number: SC240966
The notes on pages 3 to 4 form part of these financial statements.


Stag Energy Development Co. Limited

Notes to the financial statements

Year ended 31 December 2025

1.	General information

Stag Energy Development Co. Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in Scotland. The registered office is Second Floor, 112 George Street, Edinburgh, Scotland, EH2 4LH.

2.Accounting policies

2.1

Statement of compliance

The financial statements have been prepared in accordance with Section 1A of the Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.

2.2

Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

2.5

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

3.	Employees
	The company has no employees other than the directors, who did not receive any remuneration.


Stag Energy Development Co. Limited

Notes to the financial statements

Year ended 31 December 2025

Debtors

					2025	2024
					£	£


Trade debtors	-	150,000
Amounts owed by group undertakings	655,155	142,312
Other debtors	4,532	-
Prepayments and accrued income	17,322	16,053
	677,009	308,365

5.	Creditors: amounts falling due within one year
		2025	2024
		£	£

Trade creditors	1,967	1,209
Corporation tax	-	622
Other taxation and social security	-	20,150
Accruals and deferred income	2,895	2,810
	4,862	24,791

6.	Controlling party

This company is a subsidiary of Carlton Power Limited by virtue of it holding all share capital.
The ultimate controlling entity is Carlton Energy Limited.
The registered office of Carlton Energy Limited is 26 Ellerbeck Court, Stokesly, Middlesbrough, England, TS9 5PT.