1 December 2021 false No description of principal activity Taxfiler 2023.10.2 05291973business:PrivateLimitedCompanyLtd2021-12-012022-11-30 052919732021-11-30 052919732021-12-012022-11-30 05291973business:AuditExemptWithAccountantsReport2021-12-012022-11-30 05291973business:FilletedAccounts2021-12-012022-11-30 052919732022-11-30 05291973business:Director12021-12-012022-11-30 05291973business:RegisteredOffice2021-12-012022-11-30 052919732021-11-30 05291973core:WithinOneYear2022-11-30 05291973core:WithinOneYear2021-11-30 05291973core:ShareCapitalcore:PreviouslyStatedAmount2022-11-30 05291973core:ShareCapitalcore:PreviouslyStatedAmount2021-11-30 05291973core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-11-30 05291973core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2021-11-30 05291973core:PreviouslyStatedAmount2022-11-30 05291973core:PreviouslyStatedAmount2021-11-30 05291973business:SmallEntities2021-12-012022-11-30 05291973countries:EnglandWales2021-12-012022-11-30 05291973core:PlantMachinery2021-12-012022-11-30 05291973core:MotorVehicles2021-12-012022-11-30 05291973core:FurnitureFittings2021-12-012022-11-30 05291973core:Goodwill2021-11-30 05291973core:Goodwill2022-11-30 05291973core:LandBuildings2021-11-30 05291973core:PlantMachinery2021-11-30 05291973core:MotorVehicles2021-11-30 05291973core:FurnitureFittings2021-11-30 05291973core:LandBuildings2021-12-012022-11-30 05291973core:LandBuildings2022-11-30 05291973core:PlantMachinery2022-11-30 05291973core:MotorVehicles2022-11-30 05291973core:FurnitureFittings2022-11-30 05291973business:OrdinaryShareClass12021-12-012022-11-30 05291973business:OrdinaryShareClass12020-12-012021-11-30 052919732020-12-012021-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 05291973 (England and Wales)
Stone Productions Creative Limited Unaudited accounts for the year ended 30 November 2022
Stone Productions Creative Limited Unaudited accounts Contents
Page
- 2 -
Stone Productions Creative Limited Company Information for the year ended 30 November 2022
Director
Mr K Stone
Company Number
05291973 (England and Wales)
Registered Office
Lakeside Studios 62 Mill Street St Osyth Essex CO16 8EW
Accountants
Pro Tax Accounting The Colchester Centre Hawkins Road Colchester Essex CO2 8JX
- 3 -
Stone Productions Creative Limited Statement of financial position as at 30 November 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
23,403 
25,314 
Current assets
Debtors
16,415 
13,416 
Cash at bank and in hand
291,321 
278,315 
307,736 
291,731 
Creditors: amounts falling due within one year
(27,398)
(31,949)
Net current assets
280,338 
259,782 
Total assets less current liabilities
303,741 
285,096 
Provisions for liabilities
Deferred tax
(444)
(444)
Net assets
303,297 
284,652 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
303,197 
284,552 
Shareholders' funds
303,297 
284,652 
For the year ending 30 November 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 August 2023 and were signed on its behalf by
Mr K Stone Director Company Registration No. 05291973
- 4 -
Stone Productions Creative Limited Notes to the Accounts for the year ended 30 November 2022
1
Statutory information
Stone Productions Creative Limited is a private company, limited by shares, registered in England and Wales, registration number 05291973. The registered office is Lakeside Studios, 62 Mill Street, St Osyth, Essex, CO16 8EW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance basis
Motor vehicles
25% reducing balance basis
Fixtures & fittings
25% reducing balance basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight basis over their estimated useful economic lives. Impairment of intangible fixed assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
Stone Productions Creative Limited Notes to the Accounts for the year ended 30 November 2022
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2021
60,000 
At 30 November 2022
60,000 
Amortisation
At 1 December 2021
60,000 
At 30 November 2022
60,000 
Net book value
At 30 November 2022
- 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 December 2021
16,637 
79,303 
16,644 
10,522 
123,106 
Additions
- 
5,890 
- 
- 
5,890 
At 30 November 2022
16,637 
85,193 
16,644 
10,522 
128,996 
Depreciation
At 1 December 2021
16,637 
62,412 
16,112 
2,631 
97,792 
Charge for the year
- 
5,695 
133 
1,973 
7,801 
At 30 November 2022
16,637 
68,107 
16,245 
4,604 
105,593 
Net book value
At 30 November 2022
- 
17,086 
399 
5,918 
23,403 
At 30 November 2021
- 
16,891 
532 
7,891 
25,314 
6
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
VAT
(710)
1,428 
Trade debtors
13,645 
4,598 
Accrued income and prepayments
2,250 
- 
Other debtors
1,230 
7,390 
16,415 
13,416 
7
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Trade creditors
23,548 
20,273 
Taxes and social security
1,753 
582 
Other creditors
681 
11,094 
Accruals
1,416 
- 
27,398 
31,949 
- 6 -
Stone Productions Creative Limited Notes to the Accounts for the year ended 30 November 2022
8
Share capital
2022 
2021 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 4 (2021: 4).
- 7 -