Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-302023-05-01falseConstruction of domestic buildings22falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10703105 2023-05-01 2024-04-30 10703105 2022-05-01 2023-04-30 10703105 2024-04-30 10703105 2023-04-30 10703105 1 2023-05-01 2024-04-30 10703105 d:Director1 2023-05-01 2024-04-30 10703105 c:PlantMachinery 2023-05-01 2024-04-30 10703105 c:PlantMachinery 2024-04-30 10703105 c:PlantMachinery 2023-04-30 10703105 c:PlantMachinery c:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 10703105 c:OfficeEquipment 2023-05-01 2024-04-30 10703105 c:OfficeEquipment 2024-04-30 10703105 c:OfficeEquipment 2023-04-30 10703105 c:OfficeEquipment c:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 10703105 c:OwnedOrFreeholdAssets 2023-05-01 2024-04-30 10703105 c:CurrentFinancialInstruments 2024-04-30 10703105 c:CurrentFinancialInstruments 2023-04-30 10703105 c:Non-currentFinancialInstruments 2024-04-30 10703105 c:Non-currentFinancialInstruments 2023-04-30 10703105 c:CurrentFinancialInstruments c:WithinOneYear 2024-04-30 10703105 c:CurrentFinancialInstruments c:WithinOneYear 2023-04-30 10703105 c:Non-currentFinancialInstruments c:AfterOneYear 2024-04-30 10703105 c:Non-currentFinancialInstruments c:AfterOneYear 2023-04-30 10703105 c:ShareCapital 2024-04-30 10703105 c:ShareCapital 2023-04-30 10703105 c:RetainedEarningsAccumulatedLosses 2024-04-30 10703105 c:RetainedEarningsAccumulatedLosses 2023-04-30 10703105 d:OrdinaryShareClass1 2023-05-01 2024-04-30 10703105 d:OrdinaryShareClass1 2024-04-30 10703105 d:FRS102 2023-05-01 2024-04-30 10703105 d:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 10703105 d:FullAccounts 2023-05-01 2024-04-30 10703105 d:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10703105 e:PoundSterling 2023-05-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure



Company Registration No. 10703105 (England and Wales)







JEREMY STONE CONSTRUCTION LTD

UNAUDITED
FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 30 APRIL 2024




































Riordan O'Sullivan & Co
Chartered Certified Accountants
40 Chamberlayne Road
London
NW10 3JE

 
JEREMY STONE CONSTRUCTION LTD
REGISTERED NUMBER:10703105

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
1,446
3,595

  
1,446
3,595

Current assets
  

Debtors
 5 
49,884
53,248

Bank and cash balances
  
10,667
5,027

  
60,551
58,275

Creditors: amounts falling due within one year
 6 
(30,933)
(29,160)

Net current assets
  
 
 
29,618
 
 
29,115

Total assets less current liabilities
  
31,064
32,710

Creditors: amounts falling due after more than one year
  
(27,182)
(31,229)

  

Net assets
  
3,882
1,481


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
3,782
1,381

  
3,882
1,481


Page 1

 
JEREMY STONE CONSTRUCTION LTD
REGISTERED NUMBER:10703105
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

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 profit and loss account 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 on 28 January 2025.


___________________________
Mr J Stone
Director

Page 2

 
JEREMY STONE CONSTRUCTION LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

Jeremy Stone Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is 40 Chamberlayne Road, London, NW10 3JE.

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

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

 
2.3

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
JEREMY STONE CONSTRUCTION LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
Office equipment
-
20%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

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 balance sheet date in the countries where the Company operates and generates income.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
JEREMY STONE CONSTRUCTION LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Plant and machinery
Office equipment
Total

£
£
£



Cost or valuation


At 1 May 2023
12,491
2,785
15,276


Additions
541
-
541



At 30 April 2024

13,032
2,785
15,817



Depreciation


At 1 May 2023
9,179
2,502
11,681


Charge for the year
2,534
156
2,690



At 30 April 2024

11,713
2,658
14,371



Net book value



At 30 April 2024
1,319
127
1,446



At 30 April 2023
3,312
283
3,595


5.


Debtors

2024
2023
£
£


Trade debtors
23,903
33,903

Other debtors
25,981
19,345

49,884
53,248


Page 5

 
JEREMY STONE CONSTRUCTION LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank overdrafts
270
-

Bank loans
6,615
6,615

Trade creditors
1,981
1,405

Corporation tax
12,632
11,155

Other taxation and social security
7,235
7,985

Accruals
2,200
2,000

30,933
29,160



7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
27,182
31,229



8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1.00 each
100
100



9.


Profit and loss reserves

2024
2023
£
£



Profit and loss account brought forward at the beginning of the year
1,381
1,679

Other movement in the profit and loss account
47,401
44,702

Dividends paid in the year
(45,000)
(45,000)

3,782
1,381


10.


Post balance sheet events

There were no events after the year end which materially affected the company.

Page 6

 
JEREMY STONE CONSTRUCTION LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

11.


Controlling party

Jeremy Stone, together with his wife owns 100% of the issued share capital of the company and is therefore the ultimate controller of the company.

 
Page 7