Company registration number: SC749593
Annual report and unaudited financial statements
for the period ended 31 July 2026
for
Stock Union Ltd
Pages for filing with the Registrar
Company registration number: SC749593
Stock Union Ltd
Balance sheet
as at 31 July 2026
31 Jul 26 30 Nov 25
Note £ £ £ £
Fixed assets
Tangible assets 4 - 418
- 418
Current assets
Stocks - 14,100
Debtors 2 288
Cash at bank and in hand 6,945 22,221
6,947 36,609
Creditors: amounts falling due within one year
(6,944) (9,681)
Net current assets 3 26,928
Total assets less current liabilities 3 27,346
NET ASSETS 3 27,346
Capital and reserves
Called up share capital 2 2
Profit and loss account 1 27,344
TOTAL EQUITY 3 27,346
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the period ended 31 July 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: SC749593
Stock Union Ltd
Balance sheet - continued
as at 31 July 2026
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 Profit and loss account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 6 October 2026 and signed on its behalf by:
Mr S Gruszka, Director
6 October 2026
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Stock Union Ltd
Notes to the financial statements
for the period ended 31 July 2026
1 Company information
Stock Union Ltd is a private company registered in Scotland. Its registered number is SC749593. The company is limited by shares. Its registered office is Unit A, Arran House, Arran Road, Perth, Scotland, PH1 3DZ.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 25% straight line
Computer equipment - 33% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
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Stock Union Ltd
Notes to the financial statements - continued
for the period ended 31 July 2026
2 Accounting policies - continued
Taxation
Taxation for the period comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the period the average number of employees was 1 (2025 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 December 2025 1,450
Disposals (1,450)
At 31 July 2026 -
Depreciation
At 1 December 2025 1,032
Charge for period (609)
Eliminated on disposal (423)
At 31 July 2026 -
Net book value
At 31 July 2026 -
At 30 November 2025 418
5 Subsequent events
Director intends to close down the company after the period end.
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