REGISTERED NUMBER: 09894657 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

STM Property Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Lynn

Mrs S Lynn

REGISTERED OFFICE:

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

REGISTERED NUMBER:

09894657 (England and Wales)

ACCOUNTANTS:

Cartwrights

Chartered Accountants and Business Advisors

Regency House

33 Wood Street

Barnet

Hertfordshire

EN5 4BE

FIXED ASSETS

Investments

4

1,044,764

962,303

Investment property

5

2,367,318

2,367,318

3,412,082

3,329,621

CURRENT ASSETS

Debtors

6

197,681

243,380

Cash at bank

320,398

229,329

518,079

472,709

CREDITORS

Amounts falling due within one year

7

252,493

248,757

NET CURRENT ASSETS

265,586

223,952

TOTAL ASSETS LESS CURRENT LIABILITIES

3,677,668

3,553,573

PROVISIONS FOR LIABILITIES

127,278

121,156

NET ASSETS

3,550,390

3,432,417

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

3,549,390

3,431,417

3,550,390

3,432,417

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 22 September 2026 and were signed on its behalf by:

C Lynn - Director

1.	STATUTORY INFORMATION

STM Property Group 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 as modified by the revaluation of certain assets.

Turnover

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

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST OR VALUATION

At 1 April 2025

1,000

961,303

962,303

Disposals

-

(36,999

)

(36,999

)

Revaluations

-

119,460

119,460

At 31 March 2026

1,000

1,043,764

1,044,764

NET BOOK VALUE

At 31 March 2026

1,000

1,043,764

1,044,764

At 31 March 2025

1,000

961,303

962,303

Cost or valuation at 31 March 2026 is represented by:

Shares in

group

Other

undertakings

investments

Totals

£

£

£

Valuation in 2020

1,000

500,000

501,000

Valuation in 2020

-

(31,366

)

(31,366

)

Valuation in 2021

-

71,622

71,622

Valuation in 2022

-

17,547

17,547

Valuation in 2023

-

329,682

329,682

Valuation in 2024

-

99,924

99,924

Valuation in 2025

-

(26,106

)

(26,106

)

Valuation in 2026

-

82,461

82,461

1,000

1,043,764

1,044,764

5.	INVESTMENT PROPERTY

Total

£

COST OR VALUATION

At 1 April 2025

and 31 March 2026

2,367,318

NET BOOK VALUE

At 31 March 2026

2,367,318

At 31 March 2025

2,367,318

Included in cost or valuation of investment property is freehold land of £ 2,367,318 (2025 - £ 2,367,318 ) which is not depreciated.

Cost or valuation at 31 March 2026 is represented by:

£

Valuation in 2021

2,313,812

Valuation in 2022

53,506

2,367,318

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade debtors

1,970

709

Other debtors

195,711

242,671

197,681

243,380

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/26

31/3/25

£

£

Trade creditors

1

536

Amounts owed to group undertakings

206,357

206,357

Taxation and social security

25,593

21,375

Other creditors

20,542

20,489

252,493

248,757

8.	RELATED PARTY DISCLOSURES

Included in Other Debtors there is an amount of £194,072 ( 2025: 220,438) owed by Lygean Properties Ltd, a company in which the directors are also shareholders.