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REGISTERED NUMBER: 08792485 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30th November 2023

for

Eccles Stone Limited

Eccles Stone Limited (Registered number: 08792485)






Contents of the Financial Statements
for the year ended 30th November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Eccles Stone Limited

Company Information
for the year ended 30th November 2023







DIRECTORS: Mr A Fausset
Mrs J Fausset





REGISTERED OFFICE: Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE





REGISTERED NUMBER: 08792485 (England and Wales)





ACCOUNTANTS: Robin Oatridge & Co Limited
Chartered Certified Accountants
Black Bull House
353-355 Station Road
Bamber Bridge
Preston
Lancashire
PR5 6EE

Eccles Stone Limited (Registered number: 08792485)

Balance Sheet
30th November 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 26,219 35,305

CURRENT ASSETS
Stocks 2,100 2,025
Debtors 5 33,124 35,502
Cash at bank and in hand 5,111 27,286
40,335 64,813
CREDITORS
Amounts falling due within one year 6 37,275 45,536
NET CURRENT ASSETS 3,060 19,277
TOTAL ASSETS LESS CURRENT
LIABILITIES

29,279

54,582

CREDITORS
Amounts falling due after more than one
year

7

(21,093

)

(32,001

)

PROVISIONS FOR LIABILITIES (4,668 ) (6,079 )
NET ASSETS 3,518 16,502

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 3,418 16,402
SHAREHOLDERS' FUNDS 3,518 16,502

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Eccles Stone Limited (Registered number: 08792485)

Balance Sheet - continued
30th November 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19th August 2024 and were signed on its behalf by:





Mr A Fausset - Director


Eccles Stone Limited (Registered number: 08792485)

Notes to the Financial Statements
for the year ended 30th November 2023

1. STATUTORY INFORMATION

Eccles Stone Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 10% on cost
Plant and machinery etc - 25% on reducing balance and 15% on reducing balance

Stocks
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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Eccles Stone Limited (Registered number: 08792485)

Notes to the Financial Statements - continued
for the year ended 30th November 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st December 2022
and 30th November 2023 16,546 67,977 84,523
DEPRECIATION
At 1st December 2022 13,237 35,981 49,218
Charge for year 1,655 7,431 9,086
At 30th November 2023 14,892 43,412 58,304
NET BOOK VALUE
At 30th November 2023 1,654 24,565 26,219
At 30th November 2022 3,309 31,996 35,305

Eccles Stone Limited (Registered number: 08792485)

Notes to the Financial Statements - continued
for the year ended 30th November 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1st December 2022
and 30th November 2023 33,792
DEPRECIATION
At 1st December 2022 9,504
Charge for year 6,072
At 30th November 2023 15,576
NET BOOK VALUE
At 30th November 2023 18,216
At 30th November 2022 24,288

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 19,368 21,746
Other debtors 13,756 13,756
33,124 35,502

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,710 5,710
Hire purchase contracts (see note 8) 5,198 5,198
Trade creditors 1,850 2,025
Taxation and social security 18,727 26,877
Other creditors 5,790 5,726
37,275 45,536

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 6,761 12,471
Hire purchase contracts (see note 8) 14,332 19,530
21,093 32,001

No security has been provided in respect of the bank loans.

Eccles Stone Limited (Registered number: 08792485)

Notes to the Financial Statements - continued
for the year ended 30th November 2023

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year 5,198 5,198
Between one and five years 14,332 19,530
19,530 24,728

Non-cancellable operating leases
2023 2022
£    £   
Within one year 962 2,308
Between one and five years - 962
962 3,270

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 19,530 24,728

10. RELATED PARTY DISCLOSURES

The company trades from land and buildings owned by the directors, no rent was charged in the year by the directors for the company's use of these (2022 - nil).

11. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.