Stonebridge Commercial Solutions Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC534245 (Scotland)

Unaudited Financial Statements

for the Period 1 June 2025 to 31 December 2025

for

Stonebridge Commercial Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M A Nelson

V Jones

D M Squires

REGISTERED OFFICE:

c/o Clements

17 Colquhoun Square

Helensburgh

G84 8AD

REGISTERED NUMBER:

SC534245 (Scotland)

ACCOUNTANTS:

Clements

Chartered Accountants

17 Colquhoun Square

Helensburgh

G84 8AD

FIXED ASSETS

Tangible assets

4

1,774

-

CURRENT ASSETS

Debtors

5

41,254

31,823

Cash at bank

114,703

74,528

155,957

106,351

CREDITORS

Amounts falling due within one year

6

33,704

6,339

NET CURRENT ASSETS

122,253

100,012

TOTAL ASSETS LESS CURRENT
LIABILITIES

124,027

100,012

CAPITAL AND RESERVES

Called up share capital

7

200

Retained earnings

123,827

99,812

SHAREHOLDERS' FUNDS

124,027

100,012

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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 2 November 2026 and were signed on its behalf by:

V Jones - Director

1.	STATUTORY INFORMATION

Stonebridge Commercial Solutions Limited is a private company, limited by shares , registered in Scotland. 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

The turnover shown in the profit and loss account represents revenue recognised by the company in respect of services supplied during the period, exclusive of Value Added Tax. Revenue is recognised when the company has the right to receive it.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment

-

33% on cost

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation

Taxation for the period comprises current and deferred tax.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

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 period was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

2,155

Additions

2,129

Disposals

(2,155

)

At 31 December 2025

2,129

DEPRECIATION

At 1 June 2025

2,155

Charge for period

355

Eliminated on disposal

(2,155

)

At 31 December 2025

355

NET BOOK VALUE

At 31 December 2025

1,774

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.5.25

£

Trade debtors

25,143

3,936

Amounts recoverable on contract

8,500

-

Other debtors

7,611

27,887

41,254

31,823

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.5.25

£

Trade creditors

454

-

Taxation and social security

29,450

2,726

Other creditors

3,800

3,613

33,704

6,339

Included in other creditors is a directors current account which is unsecured, interest free and repayable on demand.

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.5.25

value:

£

200

A Ordinary

£1

200

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 December 2025 and the year ended 31 May 2025:

31.12.25

31.5.25

£

Mrs L M Nelson

Balance outstanding at start of period

-

78,416

Amounts advanced

-

11,584

Amounts repaid

-

(90,000

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

-

M A Nelson

Balance outstanding at start of period

(1,112

)

-

Amounts advanced

1,924

-

Amounts repaid

-

(1,112

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

812

(1,112

)

9.	RELATED PARTY DISCLOSURES

Dividends paid to the directors totalled nil (31/05/25 £83,500).

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Rendel Ltd.

Rendel Ltd own 102 A Ordinary shares in the company.