REGISTERED NUMBER: SC295585 (Scotland)

Stoll Wellservices Ltd

Unaudited Financial Statements for the Year Ended 5 October 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

Directors:

S N Toll

Mrs S J Toll

Secretary:

Mrs S J Toll

Registered office:

272 Bath Street

Glasgow

G2 4JR

Registered number:

SC295585 (Scotland)

Accountants:

Fairhead Bradford

5 Queen Street

Great Yarmouth

Norfolk

NR30 2QP

Current assets

Cash in hand

-

700

Creditors

Amounts falling due within one year

4

42,987

1,230

Net current liabilities

(42,987

)

(530

)

Total assets less current liabilities

(42,987

)

(530

)

Capital and reserves

Called up share capital

100

100

Retained earnings

(43,087

)

(630

)

(42,987

)

(530

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 5 October 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 October 2026 and were signed on its behalf by:

S N Toll - Director

1.	Statutory information

Stoll Wellservices Ltd is a private company, limited by shares , registered in Scotland. 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.

Turnover

Turnover represents the fair value of consideration receivable for goods sold and services provided in the normal course of business, excluding value added tax and trade discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have been transferred to the customer, the amount of revenue can be measured reliably, and it is probable that the associated economic benefits will flow to the company. This is generally when the goods are delivered to the customer.

Revenue from services is recognised in the period in which the services are provided, based on the proportion of the total services to be provided that have been completed. Where the outcome of a service transaction cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

Financial instruments

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 1 (2024 - 1 ) .

4.

Creditors: amounts falling due within one year

5/10/25

5/10/24

£

£

Bank loans and overdrafts

6,575

-

Taxation and social security

35,429

-

Other creditors

983

1,230

42,987

1,230

5.	Directors' advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 5 October 2025 and 5 October 2024:

5/10/25

5/10/24

£

£

S N Toll

Balance outstanding at start of year

-

699

Amounts advanced

86,067

-

Amounts repaid

(86,330

)

(699

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(263

)

-

Interest is charged at 2% per annum up to 6 April 2023 and a rate of 2.25% thereafter. Loans repayable on demand.