REGISTERED NUMBER: 11274915 (England and Wales)

Abridged Unaudited Financial Statements for the Year Ended 31 December 2025

for

Stowen Group Limited

Page

Company Information

1

Chartered Accountants' Report

2

Abridged Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

C Stewart

K Ford

REGISTERED OFFICE:

Shuttleworth Close

Gapton Hall Industrial Estate

Great Yarmouth

Norfolk

NR31 0NQ

REGISTERED NUMBER:

11274915 (England and Wales)

ACCOUNTANTS:

JDC Chartered Accountants and Business Advisors

Dencora Court

2 Meridian Way

Norwich

Norfolk

NR7 0TA

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Stowen Group Limited for the year ended 31 December 2025 which comprise the Income Statement, Abridged Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Stowen Group Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Stowen Group Limited and state those matters that we have agreed to state to the Board of Directors of Stowen Group Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stowen Group Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Stowen Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Stowen Group Limited. You consider that Stowen Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Stowen Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

JDC Chartered Accountants and Business Advisors

Dencora Court

2 Meridian Way

Norwich

Norfolk

NR7 0TA

17 September 2026

FIXED ASSETS

Tangible assets

4

70,294

19,305

Investments

5

2,161,558

2,161,558

2,231,852

2,180,863

CURRENT ASSETS

Debtors

243,345

382,212

Cash at bank and in hand

269,353

4,719

512,698

386,931

CREDITORS

Amounts falling due within one year

701,869

526,142

NET CURRENT LIABILITIES

(189,171

)

(139,211

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,042,681

2,041,652

PROVISIONS FOR LIABILITIES

12,833

3,295

NET ASSETS

2,029,848

2,038,357

CAPITAL AND RESERVES

Called up share capital

800

800

Capital redemption reserve

2,150,098

2,150,098

Retained earnings

(121,050

)

(112,541

)

SHAREHOLDERS' FUNDS

2,029,848

2,038,357

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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 17 September 2026 and were signed on its behalf by:

C Stewart - Director

1.	STATUTORY INFORMATION

Stowen Group 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.

Preparation of consolidated financial statements

The financial statements contain information about Stowen Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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 16 (2024 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2025

20,979

Additions

66,304

At 31 December 2025

87,283

DEPRECIATION

At 1 January 2025

1,674

Charge for year

15,315

At 31 December 2025

16,989

NET BOOK VALUE

At 31 December 2025

70,294

At 31 December 2024

19,305

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 January 2025

and 31 December 2025

2,161,558

NET BOOK VALUE

At 31 December 2025

2,161,558

At 31 December 2024

2,161,558

6.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.12.25

31.12.24

£

£

Within one year

19,484

10,268

7.	CONTINGENT LIABILITIES

The assets of the company were provided as security in respect of an obligation of the ultimate parent company, Colron Limited amounting to £2,075,000.