Stoke-On-Trent Accountants Limited


Director	Urvashi Shah


Registered Address	517-519 King Street
	Longton
	ST3 1HE


Registered Number	11046073 (England and Wales)

Statement of Financial Position
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	4		3,719		4,186
			3,719		4,186
Current assets
Debtors	5,6	46,299		105,947
Cash at bank and on hand		50,770		26,138
		97,069		132,085
Creditors amounts falling due within one year	7	(73,638)		(38,673)
Net current assets (liabilities)			23,431		93,412
Total assets less current liabilities			27,150		97,598
Creditors amounts falling due after one year	8		(25,952)		(42,573)
Net assets			1,198		55,025
Capital and reserves
Called up share capital			1		1
Profit and loss account			1,197		55,024
Shareholders' funds			1,198		55,025

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 1 October 2026, and are signed on its behalf by:

Urvashi Shah
Director
Registered Company No. 11046073

Stoke-On-Trent Accountants Limited

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	15	-
Office Equipment	-	3

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs.

	Share capital
	Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		2

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 May 25	2,000	2,000
At 30 April 26	2,000	2,000
Amortisation and impairment
At 01 May 25	2,000	2,000
At 30 April 26	2,000	2,000
Net book value
At 30 April 26	-	-
At 30 April 25	-	-

4.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 May 25	14,019	16,389	30,408
Additions	750	-	750
At 30 April 26	14,769	16,389	31,158
Depreciation and impairment
At 01 May 25	13,909	12,313	26,222
Charge for year	174	546	720
Other adjustments	61	436	497
At 30 April 26	14,144	13,295	27,439
Net book value
At 30 April 26	625	3,094	3,719
At 30 April 25	110	4,076	4,186

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	11,918	2,092
Other debtors	92	15,000
Prepayments and accrued income	289	-
Total	12,299	17,092

6.	Debtors: amounts due after one year

	2026	2025
	£	£
Amounts owed by group undertakings	34,000	88,855
Total	34,000	88,855

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	27,048	5,127
Bank borrowings and overdrafts	16,212	16,200
Taxation and social security	11,363	16,921
Other creditors	17,944	425
Accrued liabilities and deferred income	1,071	-
Total	73,638	38,673

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	25,952	42,573
Total	25,952	42,573