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REGISTERED NUMBER: 04672535 (England and Wales)















Financial Statements for the Year Ended 31 March 2024

for

Cawdor Stone Limited

Cawdor Stone Limited (Registered number: 04672535)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Cawdor Stone Limited

Company Information
for the Year Ended 31 March 2024







DIRECTOR: C W Campbell





SECRETARY: Honeycroft Services Limited





REGISTERED OFFICE: Cawdor House
59a London Road
Woolmer Green
Hertfordshire
SG3 6JE





REGISTERED NUMBER: 04672535 (England and Wales)





ACCOUNTANTS: George Arthur Limited
Chartered Accountants
Suite 6B, Wentworth Lodge
Great North Road
Welwyn Garden City
Hertfordshire
AL8 7SR

Cawdor Stone Limited (Registered number: 04672535)

Balance Sheet
31 March 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Stocks 50,792 61,208
Debtors 4 111,934 181,680
Cash at bank 121,432 62,540
284,158 305,428
CREDITORS
Amounts falling due within one year 5 266,478 289,945
NET CURRENT ASSETS 17,680 15,483
TOTAL ASSETS LESS CURRENT
LIABILITIES

17,680

15,483

CAPITAL AND RESERVES
Called up share capital 6 1,000,000 1,000,000
Retained earnings 7 (982,320 ) (984,517 )
SHAREHOLDERS' FUNDS 17,680 15,483

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 24 September 2024 and were signed by:





C W Campbell - Director


Cawdor Stone Limited (Registered number: 04672535)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Cawdor 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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover represents the value of the work carried out to date including attributable profit, to the extent that it can be assessed with reasonable certainty, and excludes value added tax.

Retentions on contracts are accounted for on a receivable basis.

Long term contracts
Long term contracts are stated at cost less foreseeable losses and payments on account. Cost includes direct materials and labour. Profits arising on contracts are recognised when the contracts are at least 75% complete and the outcome can be assessed with reasonable certainty whilst losses are recognised immediately they are identified. Claims made by the company are recognised at the amount and at the time the directors consider recovery to be achievable.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Cawdor Stone Limited (Registered number: 04672535)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 109,888 179,773
Amounts owed by related undertakings 1,395 1,395
Prepayments and accrued income 651 512
111,934 181,680

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 917 215
Amounts owed to group undertakings 218,389 231,900
VAT 31,303 41,234
Accrued expenses 15,869 16,596
266,478 289,945

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1,000,000 Ordinary £1 1,000,000 1,000,000

7. RESERVES
Retained
earnings
£   

At 1 April 2023 (984,517 )
Profit for the year 2,197
At 31 March 2024 (982,320 )

8. RELATED PARTY DISCLOSURES

The company is owed £1,395 (2023: £1,395) by Cawdor Hofmann Limited, a joint venture company in which Cawdor Stone Group Limited has a 50% ownership of the issued share capital.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Cawdor Stone Group Limited.

The ultimate controlling party is C W Campbell.