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Registered Number: 07896296
England and Wales

 

 

 

ATHENA STONECARE LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 April 2023

End date: 31 March 2024
Directors David Cranfield
Rebecca Cranfield
Registered Number 07896296
Registered Office 25 High Street
High Wycombe
HP11 2AG
Accountants Cypher
Monkswell
Little Baldon
Oxford
OX44 9PU
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 1,887    2,227 
Tangible fixed assets 4 27,037    34,497 
28,924    36,724 
Current assets      
Stocks 5 12,480    10,075 
Debtors 6 21,090    16,423 
Cash at bank and in hand 42,974    38,603 
76,544    65,101 
Creditors: amount falling due within one year 7 (80,235)   (78,340)
Net current assets (3,691)   (13,239)
 
Total assets less current liabilities 25,233    23,485 
Creditors: amount falling due after more than one year 8 (8,875)   (16,389)
Provisions for liabilities 9 (5,559)   (6,825)
Net assets 10,799    271 
 

Capital and reserves
     
Called up share capital 1,000    1,000 
Profit and loss account 9,799    (729)
Shareholders' funds 10,799    271 
 


For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 11 September 2024 and were signed on its behalf by:


-------------------------------
David Cranfield
Director
2
General Information
Athena Stonecare Limited is a private company, limited by shares, registered in England and Wales, registration number 07896296, registration address 25 High Street, High Wycombe, HP11 2AG.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 3 year Straight Line
Computer Equipment 5 year Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 5 (2023 : 5).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 April 2023 2,750    2,750 
Additions 80    80 
Disposals  
At 31 March 2024 2,830    2,830 
Amortisation
At 01 April 2023 523    523 
Charge for year 420    420 
On disposals  
At 31 March 2024 943    943 
Net book values
At 31 March 2024 1,887    1,887 
At 31 March 2023 2,227    2,227 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 April 2023 50,447    40,980    1,291    92,718 
Additions 6,276        6,276 
Disposals      
At 31 March 2024 56,723    40,980    1,291    98,994 
Depreciation
At 01 April 2023 25,649    32,505    67    58,221 
Charge for year 5,012    8,466    258    13,736 
On disposals      
At 31 March 2024 30,661    40,971    325    71,957 
Net book values
Closing balance as at 31 March 2024 26,062    9    966    27,037 
Opening balance as at 01 April 2023 24,798    8,475    1,224    34,497 

Assets Held on Hire Purchase
Included within the net book value of tangible fixed assets is £nil (2023: £7,330) in respect of assets held on finance leases or similar hire purchase contracts. Depreciation for the year on these assets was £7,330 (2023: £7,330).

5.

Stocks

2024
£
  2023
£
Stocks 12,480    10,075 
12,480    10,075 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 19,049    15,234 
Prepayments & Accrued Income 442    1,189 
Other Debtors 1,599   
21,090    16,423 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 1,684    3,286 
Bank Loans & Overdrafts 7,100    7,100 
Corporation Tax 31,310    20,275 
PAYE & Social Security 5,028    212 
Other Creditors   (2)
Obligations under HP/Financial Leases 414    4,962 
Payments Received on Account   11,951 
Directors' Current Accounts 19,274    24,327 
VAT 15,425    6,229 
80,235    78,340 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 8,875    15,975 
Obligations Under HP/Financial Leases   414 
8,875    16,389 

9.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 5,137    6,554 
Pension Provisions 422    271 
5,559    6,825 

3