REGISTERED NUMBER: 15772026 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Stockfilms Trading Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R.J. Walton

T.R. Walton

REGISTERED OFFICE:

45-47 Lancaster Road

Barnet

EN4 8AR

REGISTERED NUMBER:

15772026 (England and Wales)

ACCOUNTANTS:

Pace Accountants

Noble House

Eaton Road

Hemel Hempstead

Hertfordshire

HP2 7UB

FIXED ASSETS

Intangible assets

4

1,407,667

1,571,667

Tangible assets

5

132,193

98,120

1,539,860

1,669,787

CURRENT ASSETS

Stocks

747,338

662,077

Debtors

6

235,753

268,380

Cash at bank and in hand

582,280

746,405

1,565,371

1,676,862

CREDITORS

Amounts falling due within one year

7

486,170

649,106

NET CURRENT ASSETS

1,079,201

1,027,756

TOTAL ASSETS LESS CURRENT LIABILITIES

2,619,061

2,697,543

CREDITORS

Amounts falling due after more than one year

8

(385,149

)

(854,978

)

PROVISIONS FOR LIABILITIES

(18,863

)

(7,975

)

NET ASSETS

2,215,049

1,834,590

CAPITAL AND RESERVES

Called up share capital

1,700,102

1,700,102

Retained earnings

514,947

134,488

2,215,049

1,834,590

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 11 September 2026 and were signed on its behalf by:

R.J. Walton - Director

1.	STATUTORY INFORMATION

Stockfilms Trading 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.

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

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated useful life of ten years.

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.

Trademarks are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets

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

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% on reducing balance

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.

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 9 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

Trademarks

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

810,000

830,000

1,640,000

AMORTISATION

At 1 January 2025

33,750

34,583

68,333

Amortisation for year

81,000

83,000

164,000

At 31 December 2025

114,750

117,583

232,333

NET BOOK VALUE

At 31 December 2025

695,250

712,417

1,407,667

At 31 December 2024

776,250

795,417

1,571,667

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2025

21,151

66,497

19,351

106,999

Additions

4,176

51,690

11,804

67,670

Disposals

-

-

(253

)

(253

)

At 31 December 2025

25,327

118,187

30,902

174,416

DEPRECIATION

At 1 January 2025

1,322

5,541

2,016

8,879

Charge for year

3,601

22,530

7,224

33,355

Eliminated on disposal

-

-

(11

)

(11

)

At 31 December 2025

4,923

28,071

9,229

42,223

NET BOOK VALUE

At 31 December 2025

20,404

90,116

21,673

132,193

At 31 December 2024

19,829

60,956

17,335

98,120

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

Motor

vehicles

£

COST

At 1 January 2025

56,463

Additions

51,690

At 31 December 2025

108,153

DEPRECIATION

At 1 January 2025

4,705

Charge for year

20,690

At 31 December 2025

25,395

NET BOOK VALUE

At 31 December 2025

82,758

At 31 December 2024

51,758

6.

DEBTORS

31.12.25

31.12.24

£

£

Amounts falling due within one year:

Trade debtors

176,216

178,278

Amounts owed by group undertakings

1,507

-

Other debtors

58,030

55,208

235,753

233,486

31.12.25

31.12.24

£

£

Amounts falling due after more than one year:

Other debtors

-

34,894

Aggregate amounts

235,753

268,380

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

27,218

9,988

Trade creditors

62,639

172,819

Taxation and social security

188,028

104,030

Other creditors

208,285

362,269

486,170

649,106

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Hire purchase contracts

33,107

15,814

Other creditors

352,042

839,164

385,149

854,978

9.	RELATED PARTY DISCLOSURES

Aggregated transactions with related parties during the year amounted to £165,000 (2024: £68,750).

The aggregated balances owed to related parties at the year end amounted to £541,789 (2024: £1,260,779.)

Interest is payable on loans from shareholders at the rate of 1.0% above the Bank of England's base rate.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Lanstow Holdings Ltd.