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REGISTERED NUMBER: 05426583 (England and Wales)






















Unaudited Financial Statements

for the Year Ended 30 November 2024

for

Stonehewer Moss Ltd

Stonehewer Moss Ltd (Registered number: 05426583)






Contents of the Financial Statements
for the year ended 30 November 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 8

Stonehewer Moss Ltd

Company Information
for the year ended 30 November 2024







DIRECTORS: D J Moss
T J Owen





REGISTERED OFFICE: 4 The Bull Ring
Northwich
Cheshire
CW9 5BS





REGISTERED NUMBER: 05426583 (England and Wales)





ACCOUNTANTS: Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE

Stonehewer Moss Ltd (Registered number: 05426583)

Balance Sheet
30 November 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 8,914 11,939
Investment property 6 350,000 400,000
358,914 411,939

CURRENT ASSETS
Accrued income 30,000 21,000
Debtors 7 28,657 20,365
Cash at bank 237,454 66,212
296,111 107,577
CREDITORS
Amounts falling due within one year 8 (236,334 ) (127,361 )
NET CURRENT ASSETS/(LIABILITIES) 59,777 (19,784 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

418,691

392,155

CREDITORS
Amounts falling due after more than one year 9 (11,490 ) (44,334 )

PROVISIONS FOR LIABILITIES (7,263 ) (7,135 )
NET ASSETS 399,938 340,686

CAPITAL AND RESERVES
Called up share capital 2 1
Revaluation reserve 10 34,288 84,288
Retained earnings 365,648 256,397
SHAREHOLDERS' FUNDS 399,938 340,686

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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.

Stonehewer Moss Ltd (Registered number: 05426583)

Balance Sheet - continued
30 November 2024


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 20 January 2025 and were signed on its behalf by:





D J Moss - Director


Stonehewer Moss Ltd (Registered number: 05426583)

Notes to the Financial Statements
for the year ended 30 November 2024

1. STATUTORY INFORMATION

Stonehewer Moss Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents amounts chargeable to clients for professional services provided during the year, inclusive of direct expenses incurred on client assignments but excluding value added tax. Turnover is recognised when a right to consideration has been obtained through performance under each contract. Consideration accrues as contract activity progresses by reference to the value of work performed.

Turnover is not recognised where the right to receive payment is contingent on events outside the control of the company. Unbilled revenue is included in accrued income.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes the original purchase price of the asset and the costs attributable to bringing the asset to its working condition for its intended use.

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Office Equipment - 20% reducing balance
Computer equipment - 25% on cost

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Stonehewer Moss Ltd (Registered number: 05426583)

Notes to the Financial Statements - continued
for the year ended 30 November 2024

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Share capital
Ordinary shares are classed as equity.

Short term debtors and creditors
Short term debtors and creditors with no stated interest rate are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account.

Distributions to equity holders
Dividends are recognised as a liability in the financial statements in the period in which the dividends are approved by the company's shareholders. These amounts are recognised in the statement of changes in equity.

Cash and cash equivalents
Cash and cash equivalents includes cash in hand, cash held with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Operating Leases
Rentals payable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 December 2023
and 30 November 2024 200,000
AMORTISATION
At 1 December 2023
and 30 November 2024 200,000
NET BOOK VALUE
At 30 November 2024 -
At 30 November 2023 -

Stonehewer Moss Ltd (Registered number: 05426583)

Notes to the Financial Statements - continued
for the year ended 30 November 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 December 2023 65,974
Additions 1,515
At 30 November 2024 67,489
DEPRECIATION
At 1 December 2023 54,035
Charge for year 4,540
At 30 November 2024 58,575
NET BOOK VALUE
At 30 November 2024 8,914
At 30 November 2023 11,939

6. INVESTMENT PROPERTY
Total
£
FAIR VALUE
At 1 December 2023 400,000
Impairments (50,000 )
At 30 November 2024 350,000
NET BOOK VALUE
At 30 November 2024 350,000
At 30 November 2023 400,000

The investment property has been valued by an independent valuer and the director has adopted this valuation at 30th November 2024. He believes it to be accurately valued at £350,000.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 3,154 3,764
Other debtors 25,503 16,601
28,657 20,365

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Taxation and social security 103,783 33,861
Other creditors 132,551 93,500
236,334 127,361

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Other creditors 11,490 44,334

Stonehewer Moss Ltd (Registered number: 05426583)

Notes to the Financial Statements - continued
for the year ended 30 November 2024

10. RESERVES
Revaluation
reserve
£
At 1 December 2023 84,288
Transfer (50,000 )

At 30 November 2024 34,288

11. ULTIMATE CONTROLLING PARTY

The controlling party is D J Moss.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Stonehewer Moss Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Stonehewer Moss Ltd for the year ended 30 November 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Stonehewer Moss Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Stonehewer Moss Ltd and state those matters that we have agreed to state to the Board of Directors of Stonehewer Moss Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stonehewer Moss Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Stonehewer Moss Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Stonehewer Moss Ltd. You consider that Stonehewer Moss Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Stonehewer Moss Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Bennett Brooks & Co Limited
Chartered Accountants
St George's Court
Winnington Avenue
Northwich
Cheshire
CW8 4EE


20 January 2025