REGISTERED NUMBER: 05517420 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Stamina Handling Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Williams

Mrs M Gobbi

P Gobbi

N Lunn

S Walker

SECRETARY:

Mrs M Gobbi

REGISTERED OFFICE:

Troydale Lane

Pudsey

Leeds

West Yorkshire

LS28 9LD

REGISTERED NUMBER:

05517420 (England and Wales)

ACCOUNTANTS:

KJA Kilner Johnson Ltd

Woodland House

Woodland Park

Bradford Road

Cleckheaton

BD19 6BW

FIXED ASSETS

Intangible assets

4

22,500

23,250

Tangible assets

5

167,418

195,293

189,918

218,543

CURRENT ASSETS

Stocks

372,389

205,602

Debtors

6

828,148

261,502

Cash at bank

332,708

621,407

1,533,245

1,088,511

CREDITORS

Amounts falling due within one year

7

1,291,422

884,372

NET CURRENT ASSETS

241,823

204,139

TOTAL ASSETS LESS CURRENT LIABILITIES

431,741

422,682

CREDITORS

Amounts falling due after more than one year

8

(104,241

)

(154,655

)

PROVISIONS FOR LIABILITIES

(35,195

)

(41,193

)

NET ASSETS

292,305

226,834

CAPITAL AND RESERVES

Called up share capital

1,548

1,548

Capital redemption reserve

232

232

Retained earnings

290,525

225,054

292,305

226,834

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 9 June 2026 and were signed on its behalf by:

P Gobbi - Director

1.	STATUTORY INFORMATION

Stamina Handling 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.

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

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Computer equipment

-

25% reducing balance

Tangible fixed assets are initially recorded at 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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 12 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 February 2025

and 31 January 2026

30,000

AMORTISATION

At 1 February 2025

6,750

Amortisation for year

750

At 31 January 2026

7,500

NET BOOK VALUE

At 31 January 2026

22,500

At 31 January 2025

23,250

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

12,994

247,645

4,863

265,502

Additions

-

23,941

-

23,941

At 31 January 2026

12,994

271,586

4,863

289,443

DEPRECIATION

At 1 February 2025

6,294

60,605

3,310

70,209

Charge for year

1,675

49,753

388

51,816

At 31 January 2026

7,969

110,358

3,698

122,025

NET BOOK VALUE

At 31 January 2026

5,025

161,228

1,165

167,418

At 31 January 2025

6,700

187,040

1,553

195,293

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

247,645

Additions

23,941

At 31 January 2026

271,586

DEPRECIATION

At 1 February 2025

60,605

Charge for year

49,753

At 31 January 2026

110,358

NET BOOK VALUE

At 31 January 2026

161,228

At 31 January 2025

187,040

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

243,960

175,560

Amounts owed by participating interests

548,747

26,864

Other debtors

35,441

59,078

828,148

261,502

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

20,282

98,513

Hire purchase contracts

52,723

56,894

Trade creditors

203,357

157,758

Amounts owed to participating interests

847,281

109,652

Taxation and social security

164,146

162,302

Other creditors

3,633

299,253

1,291,422

884,372

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

15,768

Hire purchase contracts

104,241

138,887

104,241

154,655

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

20,282

114,281

Hire purchase contracts

156,964

195,781

177,246

310,062

The loan is secured over all assets.

Hire purchase agreements are secured against the assets to which they relate.

10.	ULTIMATE CONTROLLING PARTY

The Stamina Group Ltd is the ultimate controlling party.