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Registered Number: 10753371
England and Wales

 

 

 

J W STONE MASONS LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 June 2023

End date: 31 May 2024
Director Mr John Walsh
Registered Number 10753371
Registered Office The Maples
Paradise Lane
Wolverhampton
WV10 7NZ
Accountants Marneros Marcus & Co Limited
First Floor, Hagley Court
40 Vicarage Road
Edgbaston
Birmingham
B15 3EZ
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 5 17,476    15,889 
17,476    15,889 
Current assets      
Stocks 6 4,450    4,650 
Debtors 7 19,937    22,012 
Cash at bank and in hand 5,090    12,028 
29,477    38,690 
Creditors: amount falling due within one year 8 (15,582)   (23,023)
Net current assets 13,895    15,667 
 
Total assets less current liabilities 31,371    31,556 
Creditors: amount falling due after more than one year 9 (20,752)   (30,731)
Net assets 10,619    825 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 10,519    725 
Shareholders' funds 10,619    825 
 


For the year ended 31 May 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 27 February 2025 and were signed by:


-------------------------------
Mr John Walsh
Director
2
General Information
J W Stone Masons Ltd is a private company, limited by shares, registered in England and Wales, registration number 10753371, registration address The Maples, Paradise Lane, Wolverhampton, WV10 7NZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The Financial statements have been prepared on the basis that the company is a going concern and that the directors will continue to support the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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 10% Straight Line
Motor Vehicles 10% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Directors' Emoluments

2024
£
  2023
£
Administrative Expenses
Directors Salaries 13,200    12,480 
13,200    12,480 

3.

Staff Costs

2024
£
  2023
£
Wages and salaries 15,887    37,543 
Other staff costs 4,808    1,220 
20,695    38,763 

4.

Average number of employees

Average number of employees during the year was 2 (2023 : 1).
5.

Tangible fixed assets

Cost or valuation Plant and machinery   Motor Vehicles   Total
  £   £   £
At 01 June 2023 8,600    16,667    25,267 
Additions 4,570      4,570 
Disposals    
At 31 May 2024 13,170    16,667    29,837 
Depreciation
At 01 June 2023 4,380    4,998    9,378 
Charge for year 1,317    1,666    2,983 
On disposals    
At 31 May 2024 5,697    6,664    12,361 
Net book values
Closing balance as at 31 May 2024 7,473    10,003    17,476 
Opening balance as at 01 June 2023 4,220    11,669    15,889 


6.

Stocks

2024
£
  2023
£
Stocks 4,450    4,650 
4,450    4,650 

7.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 1,862    10,485 
Prepayments & Accrued Income 620    1,385 
Other Debtors 12,897    10,142 
Directors' Current Accounts 4,558   
19,937    22,012 

8.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 3,184    5,008 
Corporation Tax 1,926    5,330 
PAYE & Social Security 2,941    3,542 
Other Creditors 2,725    2,725 
Directors' Current Accounts   740 
VAT 4,806    5,678 
15,582    23,023 

9.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts 20,752    30,731 
20,752    30,731 

3