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Registration number: 13055144

Stockgrove Investments Limited

Unaudited Filleted Financial Statements

for the Year Ended 31 December 2025

 

Stockgrove Investments Limited

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 6

 

Stockgrove Investments Limited

Company Information

Directors

James Hammersley

Good Growth Limited

Company secretary

Emmie Cooney

Registered office

80-83 Long Lane
London
United Kingdom
EC1A 9ET

Accountants

Carbon Accountancy Limited 80-83 Long Lane
London
EC1A 9ET

 

Stockgrove Investments Limited

(Registration number: 13055144)
Balance Sheet as at 31 December 2025

Note

2025
£

2024
£

Fixed assets

 

Investments

4

330,332

1,393

Current assets

 

Debtors

5

215,234

213,717

Cash at bank and in hand

 

-

2,946

 

215,234

216,663

Creditors: Amounts falling due within one year

6

(7,935)

(7,727)

Net current assets

 

207,299

208,936

Net assets

 

537,631

210,329

Capital and reserves

 

Called up share capital

443

443

Share premium reserve

1,312,421

1,312,421

Retained earnings

(775,233)

(1,102,535)

Shareholders' funds

 

537,631

210,329

For the financial year ending 31 December 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 and 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 2 September 2026 and signed on its behalf by:
 

.........................................
James Hammersley
Director

 

Stockgrove Investments Limited

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

1

General information

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

The address of its registered office is:
80-83 Long Lane
London
EC1A 9ET
United Kingdom

These financial statements were authorised for issue by the Board on 2 September 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.

Going concern

The financial statements have been prepared on a going concern basis.

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

 

Stockgrove Investments Limited

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

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.

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.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 1 (2024 - 1).

4

Investments

2025
£

2024
£

Investments in subsidiaries

330,332

1,393

 

Stockgrove Investments Limited

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

Subsidiaries

£

Cost or valuation

At 1 January 2025

1,393

Revaluation

328,939

At 31 December 2025

330,332

Provision

Carrying amount

At 31 December 2025

330,332

At 31 December 2024

1,393

Details of undertakings

Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking

Registered office

Holding

Proportion of voting rights and shares held

2025

2024

Subsidiary undertakings

Good Growth Technology Limited

England

Ordinary

100%

100%

Subsidiary undertakings

Good Growth Technology Limited

The principal activity of Good Growth Technology Limited is business development and consultancy.

5

Debtors

Current

Note

2025
£

2024
£

Amounts owed by related parties

8

215,129

213,612

Other debtors

 

105

105

   

215,234

213,717

 

Stockgrove Investments Limited

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

6

Creditors

Creditors: amounts falling due within one year

Note

2025
£

2024
£

Due within one year

 

Amounts owed to group undertakings and undertakings in which the company has a participating interest

8

5,175

5,175

Accruals and deferred income

 

1,221

1,013

Other creditors

 

1,539

1,539

 

7,935

7,727

7

Financial commitments, guarantees and contingencies

The Company has provided a corporate guarantee to Arbuthnot Latham & Co Limited in respect of banking facilities and loans granted to its fellow entity Good Growth Data Limited. The maximum potential liability under these guarantees is limited to the amount of the facilities utilized by the company, which at 31 December 2025 amounted to £157,500 (2024: £247,500).

8

Related party transactions

The company has taken advantage of the exception available under FRS 102 from the requirement to disclose transactions entered into between two or more members of the group to which it belongs as all subsidiaries are wholly owned by the parent undertaking Good Growth Limited.