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dpl-frs:Item5 2016-03-01 2017-02-28 09446880 dpl-frs:Item6 2016-03-01 2017-02-28 09446880 dpl-frs:Item6 2016-02-29 09446880 dpl-frs:Item6 2017-02-28 09446880 dpl-frs:CostSales dpl-frs:Item6 2016-03-01 2017-02-28 09446880 dpl-frs:CostSales dpl-frs:Item6 2016-02-29 09446880 dpl-frs:CostSales dpl-frs:Item6 2017-02-28 09446880 dpl-frs:DistributionCosts dpl-frs:Item6 2016-03-01 2017-02-28 09446880 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2016-03-01 2017-02-28 09446880 dpl-frs:Item7 2016-03-01 2017-02-28 09446880 dpl-frs:Item7 2016-02-29 09446880 dpl-frs:Item7 2017-02-28 09446880 dpl-frs:CostSales dpl-frs:Item7 2016-03-01 2017-02-28 09446880 dpl-frs:CostSales dpl-frs:Item7 2016-02-29 09446880 dpl-frs:CostSales dpl-frs:Item7 2017-02-28 09446880 dpl-frs:DistributionCosts dpl-frs:Item7 2016-03-01 2017-02-28 09446880 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2016-03-01 2017-02-28 09446880 dpl-frs:Item8 2016-03-01 2017-02-28 09446880 dpl-frs:Item8 2016-02-29 09446880 dpl-frs:Item8 2017-02-28 09446880 dpl-frs:CostSales dpl-frs:Item8 2016-03-01 2017-02-28 09446880 dpl-frs:CostSales dpl-frs:Item8 2016-02-29 09446880 dpl-frs:CostSales dpl-frs:Item8 2017-02-28 09446880 dpl-frs:DistributionCosts dpl-frs:Item8 2016-03-01 2017-02-28 09446880 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2016-03-01 2017-02-28 09446880 dpl-frs:Item9 2016-03-01 2017-02-28 09446880 dpl-frs:Item9 2016-02-29 09446880 dpl-frs:Item9 2017-02-28 09446880 dpl-frs:CostSales dpl-frs:Item9 2016-03-01 2017-02-28 09446880 dpl-frs:CostSales dpl-frs:Item9 2016-02-29 09446880 dpl-frs:CostSales dpl-frs:Item9 2017-02-28 09446880 dpl-frs:DistributionCosts dpl-frs:Item9 2016-03-01 2017-02-28 09446880 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2016-03-01 2017-02-28 09446880 dpl-frs:Item10 2016-03-01 2017-02-28 09446880 dpl-frs:Item10 2016-02-29 09446880 dpl-frs:Item10 2017-02-28 09446880 dpl-frs:CostSales dpl-frs:Item10 2016-03-01 2017-02-28 09446880 dpl-frs:CostSales dpl-frs:Item10 2016-02-29 09446880 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dpl-frs:AdministrativeExpenses dpl-frs:Item12 2016-03-01 2017-02-28 09446880 1 2016-03-01 2017-02-28 09446880 frs-countries:EnglandWales 2016-03-01 2017-02-28
Registered number: 09446880
Stone And Granite Holdings Limited
Unaudited Financial Statements
For The Year Ended 28 February 2018
Quest Accounting Services Limited

Unit 10 Acorn Business Centre
Cublington Road
Leighton Buzzard
Bedfordshire
LU7 0LB
Unaudited Financial Statements
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—8
Accountant's Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the director in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the director the financial statements that we have been engaged to compile, to report to the director that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's director for our work or for this report.
You have acknowledged on the balance sheet as at year ended 28 February 2018 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. 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 financial statements.
Quest Accounting Services
8th August 2018
Quest Accounting Services Limited
Unit 10 Acorn Business Centre
Cublington Road
Leighton Buzzard
Bedfordshire
LU7 0LB
Page 1
Balance Sheet
Registered number: 09446880
2018 2017
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 101,250 12,500
Tangible Assets 4 28,226 33,937
Investments 5 436,000 426,000
565,476 472,437
CURRENT ASSETS
Stocks 6 12,349 -
Debtors 7 558,281 218,344
Cash at bank and in hand 144,576 212,569
715,206 430,913
Creditors: Amounts Falling Due Within One Year 8 (462,831 ) (137,420 )
NET CURRENT ASSETS (LIABILITIES) 252,375 293,493
TOTAL ASSETS LESS CURRENT LIABILITIES 817,851 765,930
Creditors: Amounts Falling Due After More Than One Year 9 (263,017 ) (255,883 )
NET ASSETS 554,834 510,047
CAPITAL AND RESERVES
Called up share capital 11 300 300
Share premium account - 70,000
Revaluation reserve 12 100,000 -
Profit and Loss Account 454,534 439,747
SHAREHOLDERS' FUNDS 554,834 510,047
Page 2
For the year ending 28 February 2018 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  • These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
  • The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
M Carvalho
8th August 2018

The notes on pages 4 to 8 form part of these financial statements.
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets is a website database. It is amortised to profit and loss account over its estimated economic life of 10 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing
Motor Vehicles 25% Reducing
1.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 4
1.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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 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. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2018 2017
Manufacturing 6 4
6 4
3. Intangible Assets
Other
£
Cost
As at 1 March 2017 12,500
Additions 100,000
As at 28 February 2018 112,500
Amortisation
As at 1 March 2017 -
Provided during the period 11,250
As at 28 February 2018 11,250
Net Book Value
As at 28 February 2018 101,250
As at 1 March 2017 12,500
Page 5
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 March 2017 1,673 43,812 45,485
Additions 3,698 - 3,698
As at 28 February 2018 5,371 43,812 49,183
Depreciation
As at 1 March 2017 595 10,953 11,548
Provided during the period 1,194 8,215 9,409
As at 28 February 2018 1,789 19,168 20,957
Net Book Value
As at 28 February 2018 3,582 24,644 28,226
As at 1 March 2017 1,078 32,859 33,937
5. Investments
Listed Unlisted Total
£ £ £
Cost
As at 1 March 2017 - 426,000 426,000
Additions 10,000 10,000
As at 28 February 2018 10,000 426,000 436,000
Provision
As at 1 March 2017 - - -
As at 28 February 2018 - - -
Net Book Value
As at 28 February 2018 10,000 426,000 436,000
As at 1 March 2017 - 426,000 426,000
6. Stocks
2018 2017
£ £
Stock - work in progress 12,349 -
12,349 -
Page 6
7. Debtors
2018 2017
£ £
Due within one year
Trade debtors 541,866 212,453
Other debtors 16,185 5,891
Amounts owed by other participating interests 230 -
558,281 218,344
8. Creditors: Amounts Falling Due Within One Year
2018 2017
£ £
Net obligations under finance lease and hire purchase contracts 7,797 7,797
Trade creditors 146,855 5,860
Other taxes and social security 32,724 93,859
VAT 35,455 26,550
Other creditors 240,000 3,354
462,831 137,420
9. Creditors: Amounts Falling Due After More Than One Year
2018 2017
£ £
Net obligations under finance lease and hire purchase contracts 9,343 17,139
Other creditors 183,744 238,744
Amounts owed to other participating interests 69,930 -
263,017 255,883
10. Obligations Under Finance Leases and Hire Purchase
2018 2017
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 7,797 7,797
Between one and five years 9,343 17,139
17,140 24,936
17,140 24,936
11. Share Capital
2018 2017
Allotted, Called up and fully paid 300 300
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12. Reserves
Revaluation Reserve
£
Surplus on revaluation 100,000
As at 28 February 2018 100,000
13. General Information
Stone And Granite Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09446880. The registered office is Unit E1, 11 Sancroft Street, London, SE11 5UG.
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