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Registered number: 04190459
EDWARD STANFORD GROUP LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MARCH 2026
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EDWARD STANFORD GROUP LIMITED
REGISTERED NUMBER: 04190459
STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2026
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Debtors: amounts falling due after one year
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Creditors: amounts falling due within one year
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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EDWARD STANFORD GROUP LIMITED
REGISTERED NUMBER: 04190459
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2026
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the Statement of comprehenisve income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 October 2026.
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V P Godfrey
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The notes on pages 3 to 8 form part of these financial statements.
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EDWARD STANFORD GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
Edward Stanford Group Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 83-84 Third Floor, Long Acre, London, England, WC2E 9NG.
The company is a parent holding company.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.
The following principal accounting policies have been applied:
The company is reliant on the support of two directors, with loans of £3,824,056 (2025 - £3,330,056) outstanding as at 31 March 2026. These directors have provided an undertaking that the loans are subordinate to any amounts required to meet obligations to creditors, have guaranteed the recoverability of the intercompany loan against their loans, and have also made significant investment into the business to allow the company to support new activities.
These provisions, along with the probability of future capital raising efforts for the group, substantiate the undertaking provided by the shareholders of the company that they will continue to provide financial support to the group, as necessary, and specifically for a period of not less than 12 months from the date of signing these financial statements.
On the above basis, the directors consider that the preparation of the financial statements on a going concern basis is appropriate.
Interest income is recognised in the Statement of comprehensive income using the effective interest method.
Finance costs are charged to the Statement of comprehensive income over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
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EDWARD STANFORD GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
2.Accounting policies (continued)
Investments held as fixed assets are shown at the cost less provision for impairment.
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.
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.
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to related parties.
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate or in case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets that are measured at cost and amortised cost are assessed at each reporting date for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of comprehensive income.
For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the Company would receive for the asset if it were to be sold at the reporting date.
Financial assets and liabilities are offset and the net amount reported in the Statement of financial position when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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EDWARD STANFORD GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
The average monthly number of employees, including directors, during the year was 3 (2025 - 3).
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Investments in subsidiary companies
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EDWARD STANFORD GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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Due after more than one year
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Amounts owed by group undertakings
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Creditors: Amounts falling due within one year
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The loans and accrued interest due within one year are secured by a second fixed and floating charge over the group's assets and undertakings.
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Creditors: Amounts falling due after more than one year
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6% preference shares of £0.05 each
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Included within other loans are amounts, provided by V P Godfrey and J P Godfrey, who are directors and majority shareholders of the company. The terms of the loans are as follows:
£50,000 (2025 - £50,000) with interest at 3% over Barclays bank base rate.
£3,774,056 (2025 - £3,280,056) with interest at 4% over Barclays bank base rate.
Also included within other loans are loan notes on the following terms:
£295,000 (2025 - £295,000) with interest at 5%.
Loans are secured by a third fixed and floating charge over the group's assets and undertakings.
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EDWARD STANFORD GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
There is an unlimited intercompany guarantee dated 27 January 2004 with Edward Stanford Group Limited securing the company's bank facilities.
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Shares classified as equity
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Allotted, called up and fully paid
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6,776,973 Ordinary shares of £0.01 each
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68,162 Ordinary A shares of £0.01 each
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14,618,458 Deferred shares of £0.01 each
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Shares classified as debt
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Allotted, called up and fully paid
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106,295 Preference shares of £0.05 each
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Ordinary shares and Ordinary A shares carry the right to dividends and to the assets of the company available for distribution on a winding up or other return of capital after the Preference and Deferred shares. The Ordinary A shares do not entitle the holder to attend or vote at annual general meetings.
The Deferred shares carry no right to attend or vote at general meetings. The holders are entitled to an amount equal to the amount paid up on winding up or other return of capital in priority to the Ordinary and Ordinary A shares but ranking after the Preference shares. They hold no rights to dividends or other distribution of profits.
The 6% Preference shares are entitled to a dividend of 6% per annum and entitled to an amount equal to the nominal amount paid, in preference to the other shares, on a winding up or other return of capital.
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EDWARD STANFORD GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
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Related party transactions
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During the year V P Godfrey, a director of the company, advanced loans of £494,000 (2025 - £153,000) to the company. At the reporting date the company owed an amount to V P Godfrey of £2,870,676 (2025 - £2,376,676).
During the year J P Godfrey, a director of the company, advanced loans of £Nil (2025 - £Nil) to the company. At the reporting date the amount owed to J P Godfrey was £953,380 (2025 - £953,380).
At the reporting date the amount owed to B Finch (a director during the year) was £3,000 (2025 - £3,000).
At the reporting date the amount owed to a close family member of the directors was £18,000 (2025 - £18,000).
At the reporting date the amount owed to other shareholders was £45,000 (2025 - £45,000).
The company has taken advantage of the exemption permitted by Financial Reporting Standard 102 not to disclose any transactions with wholly owned members of the group.
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The controlling parties of the company are V P Godfrey and J P Godfrey by virtue of their majority shareholding in the company.
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