Registration number: 08408141

Stonehill Financial Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Stonehill Financial Limited

Company Information

Directors

Mark Jason Thompson Christopher James Reed

Registered office

80-83 Long Lane London EC1A 9ET

Accountants

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

Stonehill Financial Limited

(Registration number: 08408141)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	41,133	61,698
Tangible assets	5	784	524
		41,917	62,222
Current assets
Debtors	6	20,000	3,893
Cash at bank and in hand		23,881	23,848
		43,881	27,741
Creditors: Amounts falling due within one year	7	(56,142)	(20,367)
Net current (liabilities)/assets		(12,261)	7,374
Total assets less current liabilities		29,656	69,596
Creditors: Amounts falling due after more than one year	7	(15,000)	(15,000)
Net assets		14,656	54,596
Capital and reserves
Called up share capital	8	1	1
Retained earnings		14,655	54,595
Shareholders' funds		14,656	54,596

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 in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been 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.

Stonehill Financial Limited

(Registration number: 08408141)
Balance Sheet as at 31 December 2025

Approved and authorised by the Board on 16 September 2026 and signed on its behalf by:
 

......................................... Mark Jason Thompson Director

......................................... Christopher James Reed Director

Stonehill Financial 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 and Wales.

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 16 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Stonehill Financial Limited

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

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipments	33.33% straight line
Fixture and fittings	33.33% straight line

Intangible assets

Separately acquired trademarks and licences are shown at historical cost.

Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date.

Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Other intangibles	Over 10 years

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.

Stonehill Financial Limited

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

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Stonehill Financial Limited

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

4	Intangible assets

	Contractual customer relationships  £	Total £
Cost or valuation
At 1 January 2025	205,653	205,653
At 31 December 2025	205,653	205,653
Amortisation
At 1 January 2025	143,955	143,955
Amortisation charge	20,565	20,565
At 31 December 2025	164,520	164,520
Carrying amount
At 31 December 2025	41,133	41,133
At 31 December 2024	61,698	61,698

5	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 January 2025	1,703	1,703
Additions	438	438
Disposals	(1,075)	(1,075)
At 31 December 2025	1,066	1,066
Depreciation
At 1 January 2025	1,179	1,179
Charge for the year	178	178
Eliminated on disposal	(1,075)	(1,075)
At 31 December 2025	282	282
Carrying amount
At 31 December 2025	784	784
At 31 December 2024	524	524

Stonehill Financial Limited

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

6

Debtors

	Note	2025 £	2024 £
Trade debtors		-	3,127
Amounts owed by group undertakings and undertakings in which the company has a participating interest	9	20,000	-
Other debtors		-	766
		20,000	3,893

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		-	276
Social security and other taxes		38	-
Accruals		1,950	1,950
Income tax liability		54,154	18,141
		56,142	20,367
Due after one year
Other non-current financial liabilities		15,000	15,000

Creditors: amounts falling due after more than one year

	2025 £	2024 £
Due after one year
Other non-current financial liabilities	15,000	15,000

8	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	1	1	1	1

Stonehill Financial Limited

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

9	Related party transactions

Stonehill FH Limited
(Parent)
At the balance sheet date, amount due from parent was £20,000 (2024: £nil). The amount is interest free and repayable on demand.

10	Parent and ultimate parent undertaking

The company's immediate parent is Stonehill FH Limited, incorporated in England and Wales.

  These financial statements are available upon request from Elsley Court, 20-22 Great Titchfield Street, London W1W 8BE