STINKY STUFF LTD

Company Registration Number:
09680545 (England and Wales)

Unaudited abridged accounts for the year ended 31 July 2026

Period of accounts

Start date: 01 August 2025

End date: 31 July 2026

STINKY STUFF LTD

Contents of the Financial Statements

for the Period Ended 31 July 2026

Balance sheet
Notes

STINKY STUFF LTD

Balance sheet

As at 31 July 2026


Notes
2026
2025


£
£
Fixed assets
Intangible assets: 3 2,081,630 2,081,630
Tangible assets: 4 658,476 734,958
Total fixed assets: 2,740,106 2,816,588
Current assets
Stocks: 5,480 17,723
Debtors: 5 879,494 925,085
Cash at bank and in hand: 33,895 47,528
Total current assets: 918,869 990,336
Creditors: amounts falling due within one year: 6 (805,049) (625,913)
Net current assets (liabilities): 113,820 364,423
Total assets less current liabilities: 2,853,926 3,181,011
Creditors: amounts falling due after more than one year:   (414,004) (467,974)
Provision for liabilities: (2,896) (10,898)
Total net assets (liabilities): 2,437,026 2,702,139
Capital and reserves
Called up share capital: 120 120
Profit and loss account: 2,436,906 2,702,019
Shareholders funds: 2,437,026 2,702,139

The notes form part of these financial statements

STINKY STUFF LTD

Balance sheet statements

For the year ending 31 July 2026 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 06 October 2026
and signed on behalf of the board by:

Name: Olivia Grace Kerr
Status: Director

The notes form part of these financial statements

STINKY STUFF LTD

Notes to the Financial Statements

for the Period Ended 31 July 2026

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Revenue Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: the Company has transferred the significant risks and rewards of ownership to the buyer; the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; the amount of revenue can be measured reliably; it is probable that the Company will receive the consideration due under the transaction; and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: the amount of revenue can be measured reliably; it is probable that the Company will receive the consideration due under the contract; the stage of completion of the contract at the end of the reporting period can be measured reliably; and the costs incurred and the costs to complete the contract can be measured reliably.

Tangible fixed assets and depreciation policy

Tangible fixed assets Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis: Freehold property - Plant and machinery - 25% R.B Motor vehicles - 25% R.B Fixtures and fittings - 25% R.B Office equipment - 33% S.L The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Intangible fixed assets and amortisation policy

Intangible assets Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Profit and loss account over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

Valuation and information policy

Stocks Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Other accounting policies

Debtors Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. Cash and cash equivalents Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value. Creditors Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Holiday pay accrual A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the balance sheet date. Provisions for liabilities Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Dividends Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

STINKY STUFF LTD

Notes to the Financial Statements

for the Period Ended 31 July 2026

2. Employees

2026 2025
Average number of employees during the period 13 14

STINKY STUFF LTD

Notes to the Financial Statements

for the Period Ended 31 July 2026

3. Intangible Assets

Total
Cost £
At 01 August 2025 2,081,630
At 31 July 2026 2,081,630
Amortisation
At 01 August 2025 0
At 31 July 2026 0
Net book value
At 31 July 2026 2,081,630
At 31 July 2025 2,081,630

STINKY STUFF LTD

Notes to the Financial Statements

for the Period Ended 31 July 2026

4. Tangible Assets

Total
Cost £
At 01 August 2025 1,072,451
Additions 1,874
At 31 July 2026 1,074,325
Depreciation
At 01 August 2025 337,493
Charge for year 78,356
At 31 July 2026 415,849
Net book value
At 31 July 2026 658,476
At 31 July 2025 734,958

STINKY STUFF LTD

Notes to the Financial Statements

for the Period Ended 31 July 2026

5. Debtors

2026 2025
££
Debtors due after more than one year: 0 0

Included within other debtors due within one year is a loan to Olivia Kerr, a director, amounting to £8,000 (2025 - £3750). Amounts repaid during the year totalled £3750.00. The main conditions were as follows: The 2026 loan was for Olivia Kerr and the loan last year was for Georgina Kerr. This year's loan will be paid back within 9 months and one day of the Company's year end. Last year's loan was has been paid back.

STINKY STUFF LTD

Notes to the Financial Statements

for the Period Ended 31 July 2026

6. Creditors: amounts falling due within one year note

Creditors Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

STINKY STUFF LTD

Notes to the Financial Statements

for the Period Ended 31 July 2026

7. Loans to directors

Name of director receiving advance or credit: Olivia Kerr
Description of the loan: The loan were for private expenses
£
Balance at 01 August 2025 0
Advances or credits made: 8,000
Balance at 31 July 2026 8,000
Name of director receiving advance or credit: Georgina Kerr
Description of the loan: The loan was for private expenses
£
Balance at 01 August 2025 3,750
Advances or credits made: 0
Advances or credits repaid: 3,750
Balance at 31 July 2026 0