Acorah Software Products - Accounts Production 16.1.300 false true true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 13458430 Mr Jacob Stone Mrs Shekinah Stone false iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13458430 2023-06-30 13458430 2024-06-30 13458430 2023-07-01 2024-06-30 13458430 frs-core:CurrentFinancialInstruments 2024-06-30 13458430 frs-core:Non-currentFinancialInstruments 2024-06-30 13458430 frs-core:ComputerEquipment 2024-06-30 13458430 frs-core:ComputerEquipment 2023-07-01 2024-06-30 13458430 frs-core:ComputerEquipment 2023-06-30 13458430 frs-core:FurnitureFittings 2024-06-30 13458430 frs-core:FurnitureFittings 2023-07-01 2024-06-30 13458430 frs-core:FurnitureFittings 2023-06-30 13458430 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-06-30 13458430 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-07-01 2024-06-30 13458430 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2023-06-30 13458430 frs-core:PlantMachinery 2024-06-30 13458430 frs-core:PlantMachinery 2023-07-01 2024-06-30 13458430 frs-core:PlantMachinery 2023-06-30 13458430 frs-core:ShareCapital 2024-06-30 13458430 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 13458430 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 13458430 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 13458430 frs-bus:SmallEntities 2023-07-01 2024-06-30 13458430 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 13458430 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 13458430 1 2023-07-01 2024-06-30 13458430 frs-core:UnlistedNon-exchangeTraded 2024-06-30 13458430 frs-core:UnlistedNon-exchangeTraded 2023-06-30 13458430 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-06-30 13458430 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 13458430 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-06-30 13458430 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-06-30 13458430 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-06-30 13458430 frs-bus:Director1 2023-07-01 2024-06-30 13458430 frs-bus:Director1 2023-06-30 13458430 frs-bus:Director1 2024-06-30 13458430 frs-bus:Director2 2023-07-01 2024-06-30 13458430 frs-bus:Director2 2023-06-30 13458430 frs-bus:Director2 2024-06-30 13458430 frs-countries:EnglandWales 2023-07-01 2024-06-30 13458430 2022-06-30 13458430 2023-06-30 13458430 2022-07-01 2023-06-30 13458430 frs-core:CurrentFinancialInstruments 2023-06-30 13458430 frs-core:Non-currentFinancialInstruments 2023-06-30 13458430 frs-core:ShareCapital 2023-06-30 13458430 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 13458430
Stone Properties UK Ltd.
Unaudited Financial Statements
For The Year Ended 30 June 2024
Tony R Pomfret & Associates
37a High Street
Hoddesdon
EN11 8TA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13458430
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 23,389 31,677
Investment Properties 5 290,903 290,903
Investments 6 27,152 36,652
341,444 359,232
CURRENT ASSETS
Stocks 7 420 400
Debtors 8 2,310 1,563
Cash at bank and in hand 27,866 19,037
30,596 21,000
Creditors: Amounts Falling Due Within One Year 9 (28,422 ) (12,943 )
NET CURRENT ASSETS (LIABILITIES) 2,174 8,057
TOTAL ASSETS LESS CURRENT LIABILITIES 343,618 367,289
Creditors: Amounts Falling Due After More Than One Year 10 (423,002 ) (455,307 )
NET LIABILITIES (79,384 ) (88,018 )
CAPITAL AND RESERVES
Called up share capital 11 2 2
Profit and Loss Account (79,386 ) (88,020 )
SHAREHOLDERS' FUNDS (79,384) (88,018)
Page 1
Page 2
For the year ending 30 June 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jacob Stone
Director
26/03/2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Stone Properties UK Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 13458430 . The registered office is 105 Brownlow Road, London, N11 2BN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Over duration of Lease
Plant & Machinery 20% Straight Line
Fixtures & Fittings 12.5% Straight Line
Computer Equipment 20% Straight Line
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
Page 3
Page 4
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
Cryptocurrencies are valued at cost or net realisable value.
2.8. Investment in wine
The investment in wine is valued at cost or net realisable value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 3)
2 3
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 July 2023 3,400 10,571 21,584 3,656 39,211
Additions - 4,283 - - 4,283
Disposals (567 ) (1,762 ) (3,495 ) (373 ) (6,197 )
As at 30 June 2024 2,833 13,092 18,089 3,283 37,297
Depreciation
As at 1 July 2023 567 2,643 3,410 914 7,534
Provided during the period 472 2,612 2,698 592 6,374
As at 30 June 2024 1,039 5,255 6,108 1,506 13,908
Net Book Value
As at 30 June 2024 1,794 7,837 11,981 1,777 23,389
As at 1 July 2023 2,833 7,928 18,174 2,742 31,677
5. Investment Property
2024
£
Fair Value
As at 1 July 2023 and 30 June 2024 290,903
Page 4
Page 5
6. Investments
Unlisted
£
Cost
As at 1 July 2023 36,652
Disposals (9,500 )
As at 30 June 2024 27,152
Provision
As at 1 July 2023 -
As at 30 June 2024 -
Net Book Value
As at 30 June 2024 27,152
As at 1 July 2023 36,652
As at the Balance Sheet date the Directors are of the opinion that the value of the remaining investments did not differ materially from their cost.
7. Stocks
2024 2023
£ £
Stock 420 400
8. Debtors
2024 2023
£ £
Due within one year
Other debtors 2,310 1,563
9. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts 8,014 8,742
Other creditors 18,652 3,413
Taxation and social security 1,756 788
28,422 12,943
Page 5
Page 6
10. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 266,036 265,308
Other creditors 156,966 189,999
423,002 455,307
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mr Jacob Stone - 113 - - 113
Mrs Shekinah Stone - 113 - - 113
The above loan is unsecured, interest free and repayable on demand.
13. Related Party Transactions
Directors Loan Accounts

Directors Loan Accounts

At the balance sheet date, the company was owed £226 (2023 Owed £1,344) to Mr J Stone and Mrs S Stone, who are directors and shareholders of the company.
14. Parent Undertaking and Controlling Party
In the opinion of the Directors, there is no overall controlling party.
Page 6