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Registered number: 07763869
Stoneways Fireplaces And Stoves Limited
Unaudited Financial Statements
For The Year Ended 30 September 2022
Goringe Accountants Ltd
1650 Arlington Business Park
Theale
Reading
Berkshire
RG7 4SA
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07763869
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 16,158 1,070
16,158 1,070
CURRENT ASSETS
Stocks 6 - 850
Debtors 7 86,999 52,143
Cash at bank and in hand 33,636 24,625
120,635 77,618
Creditors: Amounts Falling Due Within One Year 8 (49,669 ) (33,428 )
NET CURRENT ASSETS (LIABILITIES) 70,966 44,190
TOTAL ASSETS LESS CURRENT LIABILITIES 87,124 45,260
Creditors: Amounts Falling Due After More Than One Year 9 (40,000 ) (40,000 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (3,070 ) -
NET ASSETS 44,054 5,260
CAPITAL AND RESERVES
Called up share capital 10 101 101
Profit and Loss Account 43,953 5,159
SHAREHOLDERS' FUNDS 44,054 5,260
Page 1
Page 2
For the year ending 30 September 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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
Mr Martin Trudgill
Director
16/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Stoneways Fireplaces And Stoves Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07763869 . The registered office is 6 London Road, Calne, Wiltshire, SN11 0AB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. 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 balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 20% reducing balance
2.5. 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.
2.6. 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 years 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.
...CONTINUED
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2.6. Taxation - continued
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 assets reflect 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2021: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 October 2021 10,000
As at 30 September 2022 10,000
Amortisation
As at 1 October 2021 10,000
As at 30 September 2022 10,000
Net Book Value
As at 30 September 2022 -
As at 1 October 2021 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 October 2021 1,332 2,769 2,634 6,735
Additions 392 16,740 - 17,132
As at 30 September 2022 1,724 19,509 2,634 23,867
Depreciation
As at 1 October 2021 918 2,612 2,135 5,665
Provided during the period 161 1,783 100 2,044
As at 30 September 2022 1,079 4,395 2,235 7,709
Net Book Value
As at 30 September 2022 645 15,114 399 16,158
As at 1 October 2021 414 157 499 1,070
6. Stocks
2022 2021
£ £
Stock - 850
- 850
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Page 5
7. Debtors
2022 2021
£ £
Due within one year
Trade debtors - 567
Other debtors - 327
Director's loan account 86,999 51,249
86,999 52,143
8. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 110 6,308
Corporation tax 26,920 13,944
Other taxes and social security 3,909 3,648
VAT 13,965 6,528
Other creditors 765 -
Accruals and deferred income 4,000 3,000
49,669 33,428
9. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 40,000 40,000
40,000 40,000
10. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 101 101
11. Directors Advances, Credits and Guarantees
Included within Debtors is the amount of £86,999 of which the director owes to the company.
The above loan was repaid within 9 months and 1 day of the end of the financial year. 
12. Ultimate Controlling Party
The company's ultimate controlling party is Mr Martin Trudgill by virtue of his majority shareholding in the company.
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