REGISTERED NUMBER: 16237457 (England and Wales)

STRONGHOLD COMPOSITES LIMITED

FINANCIAL STATEMENTS

FOR THE PERIOD 7 FEBRUARY 2025 TO 31 MARCH 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

M S Chialton

Ms E Horrobin

REGISTERED OFFICE:

Shorrock House

1 Faraday Court

Fulwood

Preston

Lancashire

PR2 9NB

REGISTERED NUMBER:

16237457 (England and Wales)

SENIOR STATUTORY AUDITOR:

Adam Calvert, FCA

AUDITORS:

Rushtons

Chartered Accountants

Statutory Auditors

Shorrock House

1 Faraday Court

Fulwood

Preston

Lancashire

PR2 9NB

BANKERS:

Handelsbanken

Unit 5

Beecham Court

Wigan

Lancashire

WN3 6PR

FIXED ASSETS

Intangible assets

4

112,500

CURRENT ASSETS

Debtors

5

298,968

Cash at bank

65,747

364,715

CREDITORS

Amounts falling due within one year

6

416,812

NET CURRENT LIABILITIES

(52,097

)

TOTAL ASSETS LESS CURRENT LIABILITIES

60,403

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

60,303

60,403

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:

Ms E Horrobin - Director

1.	STATUTORY INFORMATION

Stronghold Composites 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover also includes the income receivable by the company from the sale of Installation Guarantee Protection to customers. This protection guarantees the customer for up to 25 years from the date of installation for any defects proven from the fault of installation or fixing procedures. If certain conditions are met, the company is obliged to repair the defect free of charge to the customers.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Taxation

Taxation for the period 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 period 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.

Financial instruments

Financial assets and liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Short term trade 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 reference to the repayment terms.

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 effective interest method, less any impairment.

Provision for liabilities

Provisions for the expected costs of maintenance under guarantees are charged against profits when products have been invoiced. The effect of the time value of money is not considered material and therefore provisions are not discounted.

Where necessary specific provisions are provided for based on if the directors consider there to be a present obligation as a result of a past event and where a transfer of economic benefits is probable to settle the obligation. Provisions are measured at the best estimate of the amount required to settle the obligation at the reporting date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL.

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

125,000

At 31 March 2026

125,000

AMORTISATION

Charge for period

12,500

At 31 March 2026

12,500

NET BOOK VALUE

At 31 March 2026

112,500

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

298,122

Other debtors

846

298,968

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

7,052

Amounts owed to group undertakings

391,482

Taxation and social security

14,198

Other creditors

4,080

416,812

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Adam Calvert, FCA (Senior Statutory Auditor)

for and on behalf of Rushtons

8.	OFF-BALANCE SHEET ARRANGEMENTS

At the reporting date, the company's assets were subject to a fixed charge in favour of Handelsbanken plc dated 16 March 2026. The charge secures borrowings advanced by Handelsbanken plc to a group undertaking.

9.	ULTIMATE CONTROLLING PARTY

As at the date of signing these accounts, the ultimate controlling party of the company is M S Chialton and V Chialton, by way of their shareholdings in the parent company, Giants Hall Holdings Limited, a company registered in United Kingdom.

The smallest and largest group in which the company's results are consolidated is that headed by Giants Hall Holdings Limited. Group consolidated financial statements can be obtained from the registered address of Giants Halls Holdings Limited, which is Giants Hall Farm, Willow Road, Beech Hill, Wigan, WN6 8RY.