ACCOUNTS - Final Accounts

Registered number: 04118435

STANFORD MARSH FINANCE LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2026

STANFORD MARSH FINANCE LIMITED

REGISTERED NUMBER:04118435

STATEMENT OF FINANCIAL POSITION

AS AT 31 JANUARY 2026

	2026	2025
Note	£	£

FIXED ASSETS
Tangible assets	4	395,157	480,863
CURRENT ASSETS
Debtors: amounts falling due within one year	5	1,617,565	1,468,606
Current asset investments	6	1,083,118	1,061,539
Cash at bank and in hand		97,356	51,723
		2,798,039	2,581,868
Creditors: amounts falling due within one year	7	(222,411)	(177,642)
NET CURRENT ASSETS		2,575,628	2,404,226
TOTAL ASSETS LESS CURRENT LIABILITIES		2,970,785	2,885,089
PROVISIONS FOR LIABILITIES
Deferred tax	8	(73,376)	(67,596)
NET ASSETS		2,897,409	2,817,493

CAPITAL AND RESERVES
Called up share capital	9	1	1
Profit and loss account	10	2,897,408	2,817,492
		2,897,409	2,817,493

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 comprehensive 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 29 October 2026.

J S Marsh

Director

The notes on pages 2 to 8 form part of these financial statements.

Page 1

STANFORD MARSH FINANCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1.	GENERAL INFORMATION

Stanford Marsh Finance Limited is a private company, limited by shares, incorporated in the UK and registered in England and Wales. The registered office and trading address is Haycroft Works, Buckholt Drive, Warndon Industrial Estate, Worcester, WR4 9ND.

The principal activity of the company continued to be the supply of rental contracts for printing equipment.

2.ACCOUNTING POLICIES

2.1

BASIS OF PREPARATION OF FINANCIAL STATEMENTS

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 disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

These financial statements cover the individual entity only. They are presented in Sterling and rounded to the nearest £1.

The following principal accounting policies have been applied:

2.2

GOING CONCERN

The directors have reviewed budgets and forecasts for period of at least 12 months from approval of these financial statements. It is considered 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 the financial statements.

2.3

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:

Revenue in respect of operating leases is recognised on an accruals basis in accordance with the substance of the relevant agreement. Typically, such revenue is recognised on a straight line basis over the life of the agreement.

2.4

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.

Page 2

STANFORD MARSH FINANCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.ACCOUNTING POLICIES (CONTINUED)

2.4

TANGIBLE FIXED ASSETS (CONTINUED)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery

3-5 years straight line

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.

2.5

OPERATING LEASES: THE COMPANY AS LESSOR

Rental income from operating leases is credited to profit or loss on a straight-line basis over the lease term.

2.6

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.

2.7

SHORT TERM INVESTMENTS

Short term investments are represented by cash in hand and deposits with financial institutions repayable on notice of more than 24 hours. These investments mature in 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.

2.8

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.

2.9

FINANCIAL INSTRUMENTS

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, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and 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 comprehensive income.

Page 3

STANFORD MARSH FINANCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

2.ACCOUNTING POLICIES (CONTINUED)

2.10

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.

2.11

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.

2.12

INTEREST INCOME

Interest income is recognised in profit or loss using the effective interest method.

2.13

CURRENT AND DEFERRED TAXATION

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:

∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and

∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

3.	EMPLOYEES
	The Directors were remunerated through another group company.

The average monthly number of employees, including directors, during the year was 2 (2025: 2).

Page 4

STANFORD MARSH FINANCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

4.	TANGIBLE FIXED ASSETS

		Plant and machinery
		£
	COST
	At 1 February 2025	1,839,440
	Additions	206,451
	Disposals	(388,127)
	At 31 January 2026	1,657,764
	DEPRECIATION
	At 1 February 2025	1,358,577
	Charge for the year	221,717
	Disposals	(317,687)
	At 31 January 2026	1,262,607
	NET BOOK VALUE
	At 31 January 2026	395,157
	At 31 January 2025	480,863

Page 5

STANFORD MARSH FINANCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

DEBTORS

					2026	2025
					£	£


Trade debtors	26,106	25,240
Amounts owed by group undertakings	1,591,336	1,443,215
Other debtors	123	-
Prepayments and accrued income	-	151
	1,617,565	1,468,606

6.	SHORT TERM INVESTMENTS
		2026	2025
		£	£

	Cash on deposit	1,083,118	1,061,539

7.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		2026	2025
		£	£

Trade creditors	120	1,200
Amounts owed to group undertakings	162,950	103,879
Corporation tax	20,904	31,414
Other taxation and social security	25,593	28,924
Accruals and deferred income	12,844	12,225
	222,411	177,642

Page 6

STANFORD MARSH FINANCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

8.	DEFERRED TAXATION

		2026
		£

	At beginning of year	(67,596)
	Charged to the profit or loss	(5,780)
	AT END OF YEAR	(73,376)

The provision for deferred taxation is made up as follows:
	2026	2025
	£	£

Accelerated capital allowances

(73,376)

(67,596)

9.	SHARE CAPITAL
		2026	2025
		£	£

ALLOTTED, CALLED UP AND FULLY PAID

1 (2025: 1) Ordinary share of £1.00	1	1

10.

RESERVES

Profit and loss account

This reserve includes all current and prior period retained profits and losses.

11.	RELATED PARTY TRANSACTIONS
	The company has taken the exemption under FRS 102 33.1A from disclosing transactions with wholly owned group companies.

12.	CONTROLLING PARTY

The company is controlled by Stanford Marsh Group Holdings Limited. The ultimate controlling party is still Mr C S Marsh by virtue of his shareholding in Stanford Marsh Group Holdings Limited.

Copies of the consolidated financial statements prepared by Stanford Marsh Group Holdings Limited for the year ending 31 January 2026 can be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.

Page 7

STANFORD MARSH FINANCE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

13.	AUDITORS' INFORMATION

The auditors' report on the financial statements for the year ended 31 January 2026 was unqualified.

The audit report was signed on 29 October 2026 by Richard Newton LLB FCA (Senior Statutory Auditor) on behalf of Bishop Fleming Audit Limited.

Page 8