REGISTERED NUMBER: 09561548 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

STOCKS 2015 LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr M W Josephson MBE

L Kellett

REGISTERED OFFICE:

Unit 4, Caledonia Way

Stretford Motorway Estate

Stretford

M32 0ZH

REGISTERED NUMBER:

09561548 (England and Wales)

ACCOUNTANTS:

Michael Donnan & Co Limited

Oaktree Court Business Ctr

Mill Lane

Ness

Cheshire

CH64 8TP

FIXED ASSETS

Tangible assets

4

57,936

76,048

CURRENT ASSETS

Stocks

5

36,778

62,906

Debtors

6

1,387,680

1,369,036

Cash at bank and in hand

8,966

21,425

1,433,424

1,453,367

CREDITORS

Amounts falling due within one year

7

505,224

514,318

NET CURRENT ASSETS

928,200

939,049

TOTAL ASSETS LESS CURRENT LIABILITIES

986,136

1,015,097

CREDITORS

Amounts falling due after more than one year

8

-

870

NET ASSETS

986,136

1,014,227

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

986,036

1,014,127

SHAREHOLDERS' FUNDS

986,136

1,014,227

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 4 August 2026 and were signed on its behalf by:

Dr M W Josephson MBE - Director

1.	STATUTORY INFORMATION

Stocks 2015 Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

Transactions are rounded to the nearest £.

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 the consideration receivable for goods sold, net of sales discounts, exclusive of value added tax.

Tangible fixed assets

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

Short leasehold

-

20% on cost

Fixtures and fittings

-

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

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.

Investments

Investments are listed investments stated at market value at the balance sheet date. Gains or losses on revaluation 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 5 (2025 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

and

Computer

leasehold

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2025

33,069

128,470

92,969

254,508

Additions

-

-

2,193

2,193

At 30 April 2026

33,069

128,470

95,162

256,701

DEPRECIATION

At 1 May 2025

33,069

57,743

87,648

178,460

Charge for year

-

17,682

2,623

20,305

At 30 April 2026

33,069

75,425

90,271

198,765

NET BOOK VALUE

At 30 April 2026

-

53,045

4,891

57,936

At 30 April 2025

-

70,727

5,321

76,048

5.

STOCKS

30/4/26

30/4/25

£

£

Goods for resale

36,778

62,906

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Trade debtors

89,762

26,131

Other debtors

331,306

314,667

Directors' current accounts

900,368

967,336

Prepayments and accrued income

66,244

60,902

1,387,680

1,369,036

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/4/26

30/4/25

£

£

Bank loans and overdrafts

199,635

221,488

Trade creditors

196,311

158,470

Corporation tax

33,038

26,450

Social security and other taxes

4,351

3,201

VAT

49,936

31,024

Other creditors

803

812

Goods received not invoiced

-

35,489

Directors' current accounts

-

14,734

Accrued expenses

21,150

22,650

505,224

514,318

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/4/26

30/4/25

£

£

Bank loans - 1-2 years

-

870

9.	SECURED DEBTS

The following secured debts are included within creditors:

30/4/26

30/4/25

£

£

Bank overdrafts

198,764

211,044

On 12 June 2015, the overdraft facility was secured by a fixed and floating charge in favour of NatWest Bank Plc.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30/4/26

30/4/25

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Retained

earnings

£

At 1 May 2025

1,014,127

Profit for the year

37,909

Dividends

(66,000

)

At 30 April 2026

986,036

12.	OTHER FINANCIAL COMMITMENTS

At 30 April 2026, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £658,575 (2025 -£755,543).The commitments are due by:

£112,912 less than one year

£103,847 between one and two years

£284,556 between two and five years

£157,260 more than five years.

13.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2026 and 30 April 2025:

30/4/26

30/4/25

£

£

Dr M W Josephson MBE

Balance outstanding at start of year

967,336

931,172

Amounts advanced

129,052

192,756

Amounts repaid

(196,020

)

(156,592

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

900,368

967,336

The above advance was interest free, had no fixed repayment date and was unsecured.