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Registered Number: 11334907
England and Wales

 

 

 

STONE GRANGE MECHANICAL SERVICES LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
Director Benjamin Stone
Registered Number 11334907
Registered Office 6-7 Waterside Station Road
Harpenden
Herts
AL5 4US
Accountants Cubed Consultancy Limited
6-7 Waterside
Station Road
Harpenden
Hertfordshire
AL5 4US
1
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Stone Grange Mechanical Services Limited for the year ended 30 April 2024.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Stone Grange Mechanical Services Limited for the year ended 30 April 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Stone Grange Mechanical Services Limited , as a body, in accordance with the terms of our engagement letter dated 17 December 2024. Our work has been undertaken solely to prepare for your approval the accounts of Stone Grange Mechanical Services Limited and state those matters that we have agreed to state to the Board of Directors of Stone Grange Mechanical Services Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stone Grange Mechanical Services Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Stone Grange Mechanical Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Stone Grange Mechanical Services Limited . You consider that Stone Grange Mechanical Services Limited 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 accounts of Stone Grange Mechanical Services Limited . 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 accounts for the period ended 30 April 2024.


Cubed Consultancy Limited
6-7 Waterside
Station Road
Harpenden
Hertfordshire
AL5 4US
17 December 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 25,568    37,130 
25,568    37,130 
Current assets      
Debtors 4 64,639    91,685 
Cash at bank and in hand (3,852)   (5,617)
60,787    86,068 
Creditors: amount falling due within one year 5 (56,406)   (75,618)
Net current assets 4,381    10,450 
 
Total assets less current liabilities 29,949    47,580 
Creditors: amount falling due after more than one year 6 (29,403)   (37,879)
Net assets 546    9,701 
 

Capital and reserves
     
Called up share capital 7 100    100 
Profit and loss account 446    9,601 
Shareholders' funds 546    9,701 
 


For the year ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges 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 director on 17 December 2024 and were signed by:


-------------------------------
Benjamin Stone
Director
3
General Information
Stone Grange Mechanical Services Limited is a private company, limited by shares, registered in England and Wales, registration number 11334907, registration address 6-7 Waterside Station Road, Harpenden, Herts, AL5 4US.

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)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
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.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
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
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 etc 4 years
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 May 2023 54,248    54,248 
Additions  
Disposals  
At 30 April 2024 54,248    54,248 
Depreciation
At 01 May 2023 17,118    17,118 
Charge for year 11,562    11,562 
On disposals  
At 30 April 2024 28,680    28,680 
Net book values
Closing balance as at 30 April 2024 25,568    25,568 
Opening balance as at 01 May 2023 37,130    37,130 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 47,987    84,737 
Other Debtors 16,652    6,948 
64,639    91,685 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 2,729    23,414 
Bank Loans & Overdrafts 2,633    2,700 
Taxation and Social Security 25,915    12,432 
Obligations under HP/Financial Leases 5,909    5,909 
Other Creditors 19,220    31,163 
56,406    75,618 

6.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 2,816    5,383 
Obligations under HP/Financial Leases 26,587    32,496 
29,403    37,879 

7.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

4