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Company Registration No. 14359800 (England and Wales)
Wilson-Stone Holding Ltd Unaudited accounts for the year ended 31 October 2024
Wilson-Stone Holding Ltd Unaudited accounts Contents
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Wilson-Stone Holding Ltd Company Information for the year ended 31 October 2024
Directors
Lucy Jane Hadingham Dean Stone
Company Number
14359800 (England and Wales)
Registered Office
C/O Evans Entwistle Office 12a Equinox South, Bradley Stoke Bristol BS32 4QL England
Accountants
Evans Entwistle Office 12a Equinox South, Great Park Road Bradley Stoke Bristol BS32 4QL
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Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Wilson-Stone Holding Ltd for the year ended 31 October 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Wilson-Stone Holding Ltd for the year ended 31 October 2024 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice Office 12a Equinox South, Great Park Road Bradley Stoke Bristol BS32 4QL 11 February 2025
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Wilson-Stone Holding Ltd Statement of financial position as at 31 October 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
8,280 
10,120 
Tangible assets
- 
7,483 
Investment property
976,903 
976,903 
Investments
100 
100 
985,283 
994,606 
Current assets
Debtors
192,391 
228,241 
Cash at bank and in hand
9,974 
60,000 
202,365 
288,241 
Creditors: amounts falling due within one year
(865)
(960)
Net current assets
201,500 
287,281 
Total assets less current liabilities
1,186,783 
1,281,887 
Creditors: amounts falling due after more than one year
(30,031)
(115,045)
Net assets
1,156,752 
1,166,842 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
1,156,652 
1,166,742 
Shareholders' funds
1,156,752 
1,166,842 
For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 24 February 2025 and were signed on its behalf by
Lucy Jane Hadingham Director Company Registration No. 14359800
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Wilson-Stone Holding Ltd Notes to the Accounts for the year ended 31 October 2024
1
Statutory information
Wilson-Stone Holding Ltd is a private company, limited by shares, registered in England and Wales, registration number 14359800. The registered office is C/O Evans Entwistle Office 12a, Equinox South, Bradley Stoke, Bristol, BS32 4QL, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Amended Financial Statements
These financial statements replace the original financial statements, are now the statutory financial statements and are prepared as they were at the date of the original financial statements.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 years straight line
Motor vehicles
4 years straight line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
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Wilson-Stone Holding Ltd Notes to the Accounts for the year ended 31 October 2024
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 November 2023
18,400 
At 31 October 2024
18,400 
Amortisation
At 1 November 2023
8,280 
Charge for the year
1,840 
At 31 October 2024
10,120 
Net book value
At 31 October 2024
8,280 
At 31 October 2023
10,120 
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 November 2023
91,698 
73,634 
165,332 
At 31 October 2024
91,698 
73,634 
165,332 
Depreciation
At 1 November 2023
90,938 
66,911 
157,849 
Charge for the year
760 
6,723 
7,483 
At 31 October 2024
91,698 
73,634 
165,332 
Net book value
At 31 October 2024
- 
- 
- 
At 31 October 2023
760 
6,723 
7,483 
6
Investment property
2024 
£ 
Fair value at 1 November 2023
976,903 
At 31 October 2024
976,903 
The investment property is included in the accounts at a market value that is estimated by the directors.
7
Investments
Subsidiary undertakings 
£ 
Valuation at 1 November 2023
100 
Valuation at 31 October 2024
100 
Investment in Wilson-Stone Contracting Ltd (06576920).
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Wilson-Stone Holding Ltd Notes to the Accounts for the year ended 31 October 2024
8
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
20,000 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
192,391 
208,241 
9
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Accruals
865 
960 
10
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Loans from directors
30,031 
115,045 
11
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
12
Transactions with related parties
On 31st October 2024 the company was due £192,391 from Wilson-Stone Contracting Ltd (06576920) a fully owned subsidiary.
13
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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