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Registration number: 03563751

Elegant Stone Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2023

 

Elegant Stone Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 5

 

Elegant Stone Limited

(Registration number: 03563751)
Balance Sheet as at 30 September 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

212,282

182,389

Current assets

 

Stocks

7,300

7,200

Debtors

5

104,735

208,980

Cash at bank and in hand

 

131,554

150,192

 

243,589

366,372

Creditors: Amounts falling due within one year

6

(255,697)

(307,559)

Net current (liabilities)/assets

 

(12,108)

58,813

Total assets less current liabilities

 

200,174

241,202

Provisions for liabilities

(30,912)

(30,755)

Net assets

 

169,262

210,447

Capital and reserves

 

Called up share capital

2,242

2,242

Capital redemption reserve

144

144

Retained earnings

166,876

208,061

Shareholders' funds

 

169,262

210,447

For the financial year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

 

Elegant Stone Limited

(Registration number: 03563751)
Balance Sheet as at 30 September 2023

Approved and authorised by the Board on 4 March 2024 and signed on its behalf by:
 

.........................................
P Newby
Director

.........................................
D Davis
Director

 

Elegant Stone Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 1 Moorend Works
Off Bradford Road
Cleckheaton
West Yorkshire
BD19 3TT

These financial statements were authorised for issue by the Board on 4 March 2024.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Specialist moulds

25% reducing balance

Plant and machinery

20% reducing balance

Motor vehicles

25% reducing balance

Office equipment

20% reducing balance

Push Bicycles

25% on cost (fully written off)

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 18 (2022 - 17).

 

Elegant Stone Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

4

Tangible assets

Other tangibles
£

Specialist moulds
£

Office equipment
£

Motor vehicles
 £

Plant and machinery
£

Total
£

Cost or valuation

At 1 October 2022

6,742

37,134

31,748

207,603

124,065

407,292

Additions

-

-

1,787

36,945

47,200

85,932

At 30 September 2023

6,742

37,134

33,535

244,548

171,265

493,224

Depreciation

At 1 October 2022

4,606

36,993

25,844

39,086

118,373

224,902

Charge for the year

534

35

1,506

45,209

8,756

56,040

At 30 September 2023

5,140

37,028

27,350

84,295

127,129

280,942

Carrying amount

At 30 September 2023

1,602

106

6,185

160,253

44,136

212,282

At 30 September 2022

2,136

141

5,903

168,517

5,692

182,389

 

Elegant Stone Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2023

5

Debtors

Current

2023
£

2022
£

Trade debtors

97,815

203,739

Prepayments

5,419

5,241

Other debtors

1,501

-

 

104,735

208,980

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Trade creditors

126,783

187,856

Taxation and social security

64,871

61,077

Accruals and deferred income

20,352

21,177

Other creditors

43,691

37,449

255,697

307,559