Staingard Ltd

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—9

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Staingard Ltd

Accountant's Report

For The Year Ended 28 February 2026

Accountant's Report

Chartered Accountant's report to the directors on the preparation of the unaudited statutory accounts of Staingard Ltd for the year ended 28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Staingard Ltd for the year ended 28 February 2026 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 to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the directors of Staingard Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Staingard Ltd and state those matters that we have agreed to state to the directors of Staingard Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Staingard Ltd and its directors, as a body, for our work or for this report.

It is your duty to ensure that Staingard 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 Staingard Ltd . You consider that Staingard Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Staingard 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.

7th October 2026

Dufton Kellner Ltd

Chartered Accountants

Barnston House

Beacon Lane

Wirral

CH60 0EE

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Staingard Ltd

Balance Sheet

As At 28 February 2026

Balance Sheet

Registered number: 05694078

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		14,998		22,498
Tangible Assets	5		566,984		592,206

			581,982		614,704
CURRENT ASSETS
Stocks	6	432,363		1,015,088
Debtors	7	2,106,204		1,915,731
Cash at bank and in hand		521,973		195,819

		3,060,540		3,126,638
Creditors: Amounts Falling Due Within One Year	8	(890,455 )		(1,164,431 )

NET CURRENT ASSETS (LIABILITIES)			2,170,085		1,962,207

TOTAL ASSETS LESS CURRENT LIABILITIES			2,752,067		2,576,911

Creditors: Amounts Falling Due After More Than One Year	9		(376,503 )		(453,574 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(95,325 )		(118,740 )

NET ASSETS			2,280,239		2,004,597

CAPITAL AND RESERVES
Called up share capital	12		100		100
Profit and Loss Account			2,280,139		2,004,497

SHAREHOLDERS' FUNDS			2,280,239		2,004,597

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Staingard Ltd

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 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 P Aiston

Director

7th October 2026

The notes on pages 5 to 9 form part of these financial statements.

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Staingard Ltd

Notes to the Financial Statements

For The Year Ended 28 February 2026

Notes to the Financial Statements

1. General Information

Staingard Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05694078 . The registered office is Barnston House, Beacon Lane, Heswall, Wirral, CH60 0EE.

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.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are intellectual property rights. They are initially measured at cost. After initial recognition, they are amortised to the profit and loss account over their estimated economic life of ten years.

2.4. 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:

Plant & Machinery	20% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	33% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

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Staingard Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.9. Pensions

The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees during the year was: 13 (2025: 11)

4. Intangible Assets

	Other
	£
Cost
As at 1 March 2025	74,998

As at 28 February 2026	74,998

Amortisation
As at 1 March 2025	52,500
Provided during the period	7,500

As at 28 February 2026	60,000

Net Book Value
As at 28 February 2026	14,998

As at 1 March 2025	22,498

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Staingard Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 March 2025	956,395	286,062	124,602	1,367,059
Additions	2,878	134,429	-	137,307
Disposals	-	(73,063 )	-	(73,063 )

As at 28 February 2026	959,273	347,428	124,602	1,431,303

Depreciation
As at 1 March 2025	558,835	120,636	95,382	774,853
Provided during the period	79,513	49,285	9,730	138,528
Disposals	-	(49,062 )	-	(49,062 )

As at 28 February 2026	638,348	120,859	105,112	864,319

Net Book Value
As at 28 February 2026	320,925	226,569	19,490	566,984

As at 1 March 2025	397,560	165,426	29,220	592,206

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Plant & Machinery	130,964	285,281
Motor Vehicles	225,586	164,117

	356,550	449,398

6. Stocks

	2026	2025
	£	£
Stock	432,363	1,015,088

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	685,816	619,858
Amounts owed by participating interests	874,355	813,955
Other debtors	543,065	478,964

	2,103,236	1,912,777
Due after more than one year
Other debtors	2,968	2,954

	2,106,204	1,915,731

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Staingard Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	66,690	137,507
Trade creditors	334,880	558,257
Other loans	67,602	102,744
Other creditors	94,971	208,796
Taxation and social security	326,312	157,127

	890,455	1,164,431

9. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	169,969	179,438
Other loans	206,534	274,136

	376,503	453,574

10. Secured Creditors

Of the creditors the following amounts are secured.

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	236,659	316,945
Bank loans and overdrafts	260,386	308,130

11. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	66,690	137,507
Later than one year and not later than five years	169,969	179,438

	236,659	316,945

	236,659	316,945

12. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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Staingard Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

13. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	158,125	163,428
Later than one year and not later than five years	508,818	563,745
Later than five years	109,267	174,291

	776,210	901,464

14. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 March 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 28 February 2026
	£	£	£	£	£
Mr Paul Aiston	162,115	142,498	(132,549 )	-	172,064
Mrs Beverly Aiston	162,114	142,498	(132,549 )	-	172,063
Mr James Aiston	10,934	40	-	-	10,974

The above loans are unsecured, interest free and repayable on demand.

15. Related Party Transactions

Wefill Limited

Wefill Limited is a related party due to Mr P Aiston being a shareholder and director in both companies.

During the financial year Staingard Limited has invoiced £931,251 (2025 - £867,524) net to Wefill Limited. Wefill Limited has invoiced £1,287,731 (2025 - £538,474) net to Staingard Limited. Staingard Limited has re-charged various supplier invoices paid on behalf of Wefill Limited during the year. Overall, Staingard Limited is owed from Wefill Limited £719,953 (2025 - £641,945) at the year-end.

Detailing Industry Supplies Limited

Detailing Industry Supplies Limited is a related party due to Mr P Aiston being a shareholder and director in both companies.

During the financial year Staingard Limited has invoiced £116,964 (2025 - £122,386) net to Detailing Industry Supplies Limited. Detailing Industry Supplies Limited has invoiced £2,055 (2025 - £2,348) net to Staingard Limited. Staingard Limited has re-charged various supplier invoices paid on behalf of Detailing Industry Supplies Limited during the year. Overall Staingard Limited is owed from Detailing Industry Supplies Limited £154,402 (2025 - £167,628).

Staingard BFB Ltd, Staingard Protect Ltd and Staingard SFL Ltd

Companies which are limited by guarantee, but are guaranteed by Staingard for £1 each. Mr P Aiston is a person with significant control of each company

During this financial year sales have been received from the above companies totalling £500,468 (2025 - Nil). At the year-end Staingard BFB Ltd owe this company £101,552, Staingard Project Ltd owe £103,435, both of which are included in trade debtors.

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Directors	Mr P Aiston
	Mrs B Aiston
	Mr J Aiston
	Mrs A Willis

Company Number	05694078

Registered Office	Barnston House
	Beacon Lane
	Heswall
	Wirral
	CH60 0EE

Business	Unit 9
	Telford Road
	Ellesmere Port
	CH65 5EU

Accountants	Dufton Kellner Ltd
	Chartered Accountants
	Barnston House
	Beacon Lane
	Wirral
	CH60 0EE