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Registered number: 11103131
Demeter Stockport Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2026
Ascendis Accountants, Business & Tax Advisors Ltd
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—5
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Demeter Stockport Ltd for the year ended 30 April 2026
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Demeter Stockport Ltd which comprise the Profit and Loss Account, the Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.
This report is made to the directors of Demeter Stockport Ltd , as a body, in accordance with the terms of our engagement letter dated 22 February 2026. Our work has been undertaken solely to prepare for your approval the accounts of Demeter Stockport Ltd and state those matters that we have agreed to state to the directors of Demeter Stockport Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Demeter Stockport Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Demeter Stockport Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Demeter Stockport Ltd . You consider that Demeter Stockport Ltd 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 accounts of Demeter Stockport Ltd . 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 financial statements.
27th July 2026
Ascendis Accountants, Business & Tax Advisors Ltd
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 11103131
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 - 265,691
- 265,691
CURRENT ASSETS
Debtors 5 265,691 -
Cash at bank and in hand 23,839 21,395
289,530 21,395
Creditors: Amounts Falling Due Within One Year 6 (289,430 ) (281,374 )
NET CURRENT ASSETS (LIABILITIES) 100 (259,979 )
TOTAL ASSETS LESS CURRENT LIABILITIES 100 5,712
NET ASSETS 100 5,712
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account - 5,612
SHAREHOLDERS' FUNDS 100 5,712
Page 2
Page 3
For the year ending 30 April 2026 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr N Somaia
Director
27th July 2026
The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Demeter Stockport Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11103131 . The registered office is 33 Ladythorn Crescent, Bramhall, Stockport, Cheshire, SK7 2HB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Investment Properties
£
Cost
As at 1 May 2025 265,691
Disposals (265,691 )
As at 30 April 2026 -
Net Book Value
As at 30 April 2026 -
As at 1 May 2025 265,691
Page 4
Page 5
5. Debtors
2026 2025
£ £
Due within one year
Other debtors 265,691 -
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Amounts owed to group undertakings 8,125 -
Amounts owed to participating interests 13,789 13,789
Other creditors 267,516 267,585
289,430 281,374
There is a fixed and floating charge registered at Companies House over the properties owned by the company. 
7. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
Page 5