REGISTERED NUMBER: 05703393 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Stop First Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss C Straw

REGISTERED OFFICE:

Unit 2

Limestone Cottage Lane

Wadsley Bridge

Sheffield

South Yorkshire

S6 1NJ

REGISTERED NUMBER:

05703393 (England and Wales)

ACCOUNTANTS:

Lishmans LLP

16-18 Station Road

Chapeltown

Sheffield

South Yorkshire

S35 2XH

FIXED ASSETS

Tangible assets

4

23,146

17,554

CURRENT ASSETS

Debtors

5

88,953

119,335

Cash at bank

26,275

25,863

115,228

145,198

CREDITORS

Amounts falling due within one year

6

77,663

72,164

NET CURRENT ASSETS

37,565

73,034

TOTAL ASSETS LESS CURRENT LIABILITIES

60,711

90,588

PROVISIONS FOR LIABILITIES

7

4,398

3,335

NET ASSETS

56,313

87,253

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

56,312

87,252

SHAREHOLDERS' FUNDS

56,313

87,253

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 1 September 2026 and were signed by:

Miss C Straw - Director

Mr K Straw - Director

1.	STATUTORY INFORMATION

Stop First 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.

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.

Plant and machinery etc

-

33% on reducing balance and 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2025 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

73,875

Additions

10,977

Disposals

(1,323

)

At 30 April 2026

83,529

DEPRECIATION

At 1 May 2025

56,321

Charge for year

5,179

Eliminated on disposal

(1,117

)

At 30 April 2026

60,383

NET BOOK VALUE

At 30 April 2026

23,146

At 30 April 2025

17,554

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

88,953

76,099

Other debtors

-

43,236

88,953

119,335

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

43,956

37,214

Taxation and social security

26,051

31,124

Other creditors

7,656

3,826

77,663

72,164

7.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

4,398

3,335

Deferred

tax

£

Balance at 1 May 2025

3,335

Charge to Income Statement during year

1,063

Balance at 30 April 2026

4,398