Registration number: 14820569

Stanbra Powell Group Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 6

Stanbra Powell Group Limited

Company Information

Directors

Mr Adam Prewer Mr Martin Upton Mr Alexander Lock

Registered office

5/6a Horsefair Banbury Oxfordshire OX16 0AA

Accountants

Periscope Group Limited Faveo House, 2 Somerville Court Banbury Business Park Adderbury Oxfordshire OX17 3SN

Stanbra Powell Group Limited

(Registration number: 14820569)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Investments	4	1,138,378	-
Current assets
Debtors		-	150
Cash at bank and in hand		9,931	-
		9,931	150
Creditors: Amounts falling due within one year	5	(120,252)	-
Net current (liabilities)/assets		(110,321)	150
Total assets less current liabilities		1,028,057	150
Creditors: Amounts falling due after more than one year	5	(853,883)	-
Net assets		174,174	150
Capital and reserves
Called up share capital	6	150	150
Retained earnings		174,024	-
Shareholders' funds		174,174	150

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 8 May 2026 and signed on its behalf by:
 

Stanbra Powell Group Limited

(Registration number: 14820569)
Balance Sheet as at 31 August 2025

......................................... Mr Adam Prewer Director

......................................... Mr Martin Upton Director

......................................... Mr Alexander Lock Director

Stanbra Powell Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
5/6a Horsefair
Banbury
Oxfordshire
OX16 0AA

These financial statements were authorised for issue by the Board on 8 May 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The company is exempt from the requirement to prepare group accounts under section 399 of the Companies Act 2006, as the company and its subsidiary undertaking comprise a small group..

Going concern

At the reporting date the company had net current liabilities. The company is a holding company and its acquisition-related obligations are expected to be serviced through distributions and other financial support from its wholly owned subsidiary, Stanbra Powell Limited. The directors have considered the subsidiary’s forecast trading, cash flows and available distributable reserves and have a reasonable expectation that sufficient resources will be available for the company to meet its obligations for at least twelve months from the date of approval of these financial statements. The financial statements have therefore been prepared on a going concern basis.

Tax

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

Investments

Investments in subsidiary undertakings are measured at cost less accumulated impairment losses. The carrying amount is reviewed for impairment when events or changes in circumstances indicate that it may not be recoverable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stanbra Powell Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument. The company holds only basic financial instruments.
 Recognition and measurement
Basic financial instruments are initially recognised at the transaction price and subsequently measured at amortised cost. Financial liabilities include amounts payable in respect of deferred consideration. Interest expense is recognised in profit or loss using the effective interest method.
 

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4	Investments

	2025 £	2024 £
Investments in subsidiaries	1,138,378	-