Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-01-01trueNo description of principal activity22false 09637579 2023-01-01 2023-12-31 09637579 2022-01-01 2022-12-31 09637579 2023-12-31 09637579 2022-12-31 09637579 c:Director1 2023-01-01 2023-12-31 09637579 c:Director2 2023-01-01 2023-12-31 09637579 c:RegisteredOffice 2023-01-01 2023-12-31 09637579 d:CurrentFinancialInstruments 2023-12-31 09637579 d:CurrentFinancialInstruments 2022-12-31 09637579 d:Non-currentFinancialInstruments 2023-12-31 09637579 d:Non-currentFinancialInstruments 2022-12-31 09637579 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09637579 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09637579 d:Non-currentFinancialInstruments d:AfterOneYear 2023-12-31 09637579 d:Non-currentFinancialInstruments d:AfterOneYear 2022-12-31 09637579 d:ShareCapital 2023-12-31 09637579 d:ShareCapital 2022-12-31 09637579 d:RetainedEarningsAccumulatedLosses 2023-12-31 09637579 d:RetainedEarningsAccumulatedLosses 2022-12-31 09637579 c:OrdinaryShareClass1 2023-01-01 2023-12-31 09637579 c:OrdinaryShareClass1 2023-12-31 09637579 c:OrdinaryShareClass1 2022-12-31 09637579 c:FRS102 2023-01-01 2023-12-31 09637579 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09637579 c:FullAccounts 2023-01-01 2023-12-31 09637579 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09637579 6 2023-01-01 2023-12-31 09637579 e:PoundSterling 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 09637579










GD STONES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

 
GD STONES LIMITED
 

COMPANY INFORMATION


Directors
Mr G L Davies 
Mrs J A Davies 




Registered number
09637579



Registered office
78 York Street

London

W1H 1DP




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
GD STONES LIMITED
REGISTERED NUMBER: 09637579

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
£
£

Fixed assets
  

Investments
 4 
330,390
188,790

  
330,390
188,790

Current assets
  

Debtors: amounts falling due within one year
 5 
325,992
-

Cash at bank and in hand
  
100,074
145,552

  
426,066
145,552

Creditors: amounts falling due within one year
 6 
(216,670)
(15,599)

Net current assets
  
 
 
209,396
 
 
129,953

Total assets less current liabilities
  
539,786
318,743

Creditors: amounts falling due after more than one year
 7 
(1,448)
(18,204)

  

Net assets
  
538,338
300,539


Capital and reserves
  

Called up share capital 
 8 
150
150

Profit and loss account
  
538,188
300,389

  
538,338
300,539


Page 1

 
GD STONES LIMITED
REGISTERED NUMBER: 09637579

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr G L Davies
Mrs J A Davies
Director
Director


Date: 29 August 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
GD STONES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

GD Stones Limited is a private company, limited by shares, incorporated in England with registration number 09637579. The registered office is 78 York Street, London, W1H 1DP.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of financial position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).

Page 3

 
GD STONES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies
Unlisted investments
Total

£
£
£



Cost or valuation


At 1 January 2023
75
188,715
188,790


Additions
100
141,500
141,600



At 31 December 2023
175
330,215
330,390





5.


Debtors

2023
2022
£
£


Other debtors
325,992
-

325,992
-


Included within "other debtors" is a loan of £325,992 (2022: £nil) due from the directors. Interest is charged at official rates.


6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
199,100
-

Other taxation and social security
814
-

Obligations under finance lease and hire purchase contracts
16,756
15,599

216,670
15,599


The "obligations under finance lease and hire purchase contracts" are secured over the assets to which they relate.

Page 4

 
GD STONES LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

7.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Net obligations under finance leases and hire purchase contracts
1,448
18,204

1,448
18,204


The "obligations under finance lease and hire purchase contracts" are secured over the assets to which they relate.


8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



150 (2022 - 150) Ordinary shares of £1.00 each
150
150



Page 5