REGISTERED NUMBER: 09792322 (England and Wales)

Stocksfield Holdings Limited

Unaudited Financial Statements

for the year ended

30th September 2025

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

7

Directors:

Mrs R P Thompson

M Thompson

Registered office:

Halidon House

Windmill Way West

Ramparts Business Park

Berwick-Upon-Tweed

TD15 1TB

Business address:

Antons Hill House

Coldstream

Berwickshire

TD12 4JD

Registered number:

09792322 (England and Wales)

Accountants:

Rennie Welch LLP

Academy House

Shedden Park Road

Kelso

Roxburghshire

TD5 7AL

Fixed assets

Investments

4

1,271,759

2,284,285

Investment property

5

1,200,000

-

2,471,759

2,284,285

Current assets

Debtors

6

730,408

438,137

Cash at bank

37

1

730,445

438,138

Creditors

Amounts falling due within one year

7

1,701,670

1,969,933

Net current liabilities

(971,225

)

(1,531,795

)

Total assets less current liabilities

1,500,534

752,490

Creditors

Amounts falling due after more than one year

8

673,335

48,475

Net assets

827,199

704,015

Capital and reserves

Called up share capital

150

150

Revaluation reserve

10

(2,201,858

)

(2,529,385

)

Retained earnings

3,028,907

3,233,250

827,199

704,015

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21st October 2026 and were signed on its behalf by:

Mrs R P Thompson - Director

M Thompson - Director

1.	Statutory information

Stocksfield Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The following assets and liabilities are classified as financial instruments - Inter company loans, accruals, bank overdraft, bank loans and directors' loans.

Bank loans are initially measured at the present value of future payments, discounted at a market rate of interest, and subsequently at amortised cost using the effective interest method.

Directors' loans (being repayable on demand), accruals bank overdraft and inter company loans are measured at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Income and Retained Earnings.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Provisions

Provisions are set up only where it is probable that a present obligation exists as a result of an event prior to the balance sheet date and that a payment will be required in settlement that can be estimated reliably. Where material, provisions are calculated on a discounted basis.

Going concern

The directors have considered the company's financial position for a period of 12 months and beyond from the date of signing these financial statements and have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing these financial statements.

3.	Employees and directors

The average number of employees during the year was NIL (2024 - NIL).

4.	Fixed asset investments

Other

investments

£

Cost or valuation

At 1st October 2024

2,284,285

Disposals

(1,012,526

)

At 30th September 2025

1,271,759

Net book value

At 30th September 2025

1,271,759

At 30th September 2024

2,284,285

Cost or valuation at 30th September 2025 is represented by:

Other

investments

£

Valuation in 2024

500,000

Cost

771,759

1,271,759

5.	Investment property

Total

£

Fair value

Additions

872,473

Revaluations

327,527

At 30th September 2025

1,200,000

Net book value

At 30th September 2025

1,200,000

Fair value at 30th September 2025 is represented by:

£

Valuation in 2025

327,527

Cost

872,473

1,200,000

The investment property was independently valued on 24 February 2023 by a RICS-qualified firm of surveyors on the basis of open market value for existing use. No further independent valuation has been obtained since that date.

At 30 September 2025, the directors reviewed the carrying value of the investment property using available market evidence, including comparable sales information and local property market trends. The directors consider that the basis of the 2023 valuation remains relevant and have adjusted the carrying value of the investment property, where appropriate, to reflect changes in market conditions since that date. This review resulted in an uplift in the carrying value during the year.

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Amounts owed by associate companies

709,147

416,876

Other debtors

21,261

21,261

730,408

438,137

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

130,870

83,619

Amounts owed to associate companies

-

486,499

Other creditors

1,570,800

1,399,815

1,701,670

1,969,933

Other creditors represent directors' loans

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

634,235

9,375

Other creditors

39,100

39,100

673,335

48,475

9.	Secured debts

The following secured debts are included within creditors:

2025

2024

£

£

Bank overdrafts

70,216

76,119

Bank loans

694,889

16,875

Loan from director

39,100

39,100

804,205

132,094

Coutts & Company, National Westminster Bank and Seneca Trade Finance Ltd all hold Floating Charges over the assets, property or undertaking of the company.

10.

Reserves

Revaluation

reserve

£

At 1st October 2024

(2,529,385

)

Investment property

revaluation

327,527

At 30th September 2025

(2,201,858

)