ACCOUNTS - Final Accounts

Creditors: Amounts falling due within one year

Registered number: 00775890

STALHAM MOORINGS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

STALHAM MOORINGS LIMITED

COMPANY INFORMATION

Directors	R J Mixer
	S W G Mixer
	C R G Mixer


Company secretary	Mrs J E Mixer


Registered number	00775890


Registered office	7 The Close
	Norwich
	Norfolk
	NR1 4DJ


Accountants	MA Partners LLP
	Chartered Accountants
	7 The Close
	Norwich
	Norfolk
	NR1 4DJ

STALHAM MOORINGS LIMITED

CONTENTS

	Page
Accountants' report	1
Balance sheet	2 - 3
Notes to the financial statements	4 - 6

STALHAM MOORINGS LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF STALHAM MOORINGS LIMITED
FOR THE YEAR ENDED 28 FEBRUARY 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Stalham Moorings Limited for the year ended 28 February 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Stalham Moorings Limited, as a body, in accordance with the terms of our engagement letter dated 19 June 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Stalham Moorings Limited and state those matters that we have agreed to state to the Board of directors of Stalham Moorings Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stalham Moorings Limited and its Board of directors, as a body, for our work or for this report.

It is your duty to ensure that Stalham Moorings Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Stalham Moorings Limited. You consider that Stalham Moorings Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Stalham Moorings Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

MA Partners LLP

Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ

24 November 2025

Page 1

STALHAM MOORINGS LIMITED

REGISTERED NUMBER: 00775890

BALANCE SHEET

AS AT 28 FEBRUARY 2025

	28 February	29 February
	2025	2024
Note	£	£

Fixed assets
Investments	4		197,648		180,413
			197,648		180,413
Current assets
Debtors: amounts falling due within one year	5	74,657		76,451
Cash at bank and in hand		28,307		29,661
		102,964		106,112
Creditors: amounts falling due within one year	6	(5,804)		(4,962)
Net current assets			97,160		101,150

Net assets			294,808		281,563

Capital and reserves
Called up share capital	7	11,900	11,900
Other reserves	8	28,705	21,195
Profit and loss account	8	254,203	248,468
		294,808	281,563

Page 2

STALHAM MOORINGS LIMITED

REGISTERED NUMBER: 00775890

BALANCE SHEET (CONTINUED)

AS AT 28 FEBRUARY 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 profit and loss account 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 24 November 2025.

R J Mixer

Director

The notes on pages 4 to 6 form part of these financial statements.

Page 3

STALHAM MOORINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1.	General information

The Company is a private company limited by shares. It is both incorporated and domicile in England and Wales. The registered office address of the company is 7 The Close, Norwich, Norfolk, NR1 4DJ. The principal place of business is Horstead, Norfolk.
The company's principal activity continues to be that of an investment company.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Interest income

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

2.3

Valuation of investments

Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

2.4

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.

2.5

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.

2.6

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.

2.7

Financial instruments

The Company only enters into basic financial instrument 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 ordinary shares.

Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. Debt instruments that

Page 4

STALHAM MOORINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

2.Accounting policies (continued)

2.7

Financial instruments (continued)

are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of a trade debt deferred beyond normal business terms or in case of an out-right short-term loan that is not at market rate, the financial asset or liability is measured, initially at the present value of future cash flows discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost, unless it qualifies as a loan from a director in the case of a small company, or a public benefit entity concessionary loan.

Employees

The average monthly number of employees, including directors, during the year was 3 (2024 - 3).

4.	Fixed asset investments

		Listed investments
		£
	Cost or valuation
	At 1 March 2024	180,413
	Additions	9,725
	Revaluations	7,510
	At 28 February 2025	197,648

Debtors

					28 February	29 February
					2025	2024
					£	£


Other debtors	74,657	76,451
	74,657	76,451

Page 5

STALHAM MOORINGS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Other creditors	5,804	4,962
	5,804	4,962

Allotted, called up and fully paid

11,900 Ordinary shares of £1 each	11,900	11,900

Reserves

Other reserves

The fair value reserve represents the cumulative value of revaluations of the Company's listed investment to fair value, net of any applicable deferred tax. The amounts debited or credited to this reserve are transfers from the profit and loss account.

Profit & loss account

The profit and loss account includes all current and prior period retained profits and losses.

9.	Related party transactions
	At the year end the balance on a director's loan account was £2,122 (2024 - £2,122). The loan is interest free, repayable on demand, and is included within other creditors in note 6 to the financial statements.

Page 6