Stop & Save (Tunbridge Wells) Limited

Stop & Save (Tunbridge Wells) Limited
Statement of Financial Position
As at 31 January 2026

	Notes	2026 £	2025 £
Fixed assets
Intangible fixed assets	3	62,400	78,000
Tangible fixed assets	4	71,486	12,020
		133,886	90,020
Current assets
Stocks	5	62,500	65,000
Debtors	6	600,191	591,190
Cash at bank and in hand		94,044	77,218
		756,735	733,408
Creditors: amount falling due within one year	7	(365,412)	(320,552)
Net current assets		391,323	412,856

Total assets less current liabilities		525,209	502,876
Creditors: amount falling due after more than one year	8	0	(2,185)
Provisions for liabilities	9	(20,669)	(5,567)
Net assets		504,540	495,124

Capital and reserves
Called up share capital	10	100	100
Profit and loss account		504,440	495,024
Shareholders' funds		504,540	495,124

For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 28 August 2026 and were signed on its behalf by:

-------------------------------
P S Mangat
Director

Stop & Save (Tunbridge Wells) Limited
Notes to the Financial Statements
For the year ended 31 January 2026

General Information

Stop & Save (Tunbridge Wells) Limited is a private company, limited by shares, registered in England and Wales, registration number 04902644, registration address 105 St James Road, Tunbridge Wells, TN1 2HQ.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The directors believe that the company is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings

25% Reducing Balance

Stocks

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

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 11 (2025 : 7).

Intangible fixed assets

Cost	Goodwill	Total
	£	£
At 01 February 2025	156,000	156,000
Additions	-	-
Disposals	-	-
At 31 January 2026	156,000	156,000
Amortisation
At 01 February 2025	78,000	78,000
Charge for year	15,600	15,600
On disposals	-	-
At 31 January 2026	93,600	93,600
Net book values
At 31 January 2026	62,400	62,400
At 31 January 2025	78,000	78,000

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Total
	£	£	£
At 01 February 2025	-	197,463	197,463
Additions	66,636	-	66,636
Disposals	-	-	-
At 31 January 2026	66,636	197,463	264,099
Depreciation
At 01 February 2025	-	185,443	185,443
Charge for year	4,165	3,005	7,170
On disposals	-	-	-
At 31 January 2026	4,165	188,448	192,613
Net book values
Closing balance as at 31 January 2026	62,471	9,015	71,486
Opening balance as at 01 February 2025	-	12,020	12,020

Stocks

	2026 £		2025 £
Stocks	62,500		65,000
	62,500		65,000

Debtors: amounts falling due after one year

	2026 £		2025 £
Other Debtors	600,191		591,190
	600,191		591,190

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	47,376	49,602
Bank Loans & Overdrafts	3,334	11,148
Taxation and Social Security	45,043	62,770
Other Creditors	269,659	197,032
	365,412	320,552

Creditors: amount falling due after more than one year

	2026 £		2025 £
Bank Loans & Overdrafts	0		2,185
	0		2,185

Provisions for liabilities

	2026 £	2025 £
Deferred Tax	17,852	3,057
Pension Provisions	2,817	2,510
	20,669	5,567

10.

Share Capital

Allotted, called up and fully paid	2026 £	2025 £
50 Ordinary shares of £1.00 each	50	50
48 Ordinary A shares of £1.00 each	48	48
1 Ordinary B share of £1.00 each	1	1
1 Ordinary C share of £1.00 each	1	1
	100	100

All shares rank pari passu and have equal voting rights.

11.	Director’s loan

Directors Loan Account

At 31st January 2026, the Directors Loan Account of £237,265 (2025: £192,437) is unsecured, repayable on demand and currently interest free. During the period the director incurred the following transactions:

Director's Loan Account		Balance b/fwd £		Advances £		Credit £		Balance c/fwd £
Director		(192,437)		97,484		(142,312)		(237,265)

12.	Control The company was under the control of the directors in the current and previous year.