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REGISTERED NUMBER: 14177852 (England and Wales)















J P STONE SALES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 JUNE 2024






J P STONE SALES LIMITED (REGISTERED NUMBER: 14177852)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


J P STONE SALES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2024







DIRECTOR: Miss R L Bedford





REGISTERED OFFICE: Hagg Wood Quarry, Woodhead Road
Honley
Thongsbridge
Holmfirth
West Yorkshire
HD9 6PW





REGISTERED NUMBER: 14177852 (England and Wales)





ACCOUNTANTS: STEAD ROBINSON
Dipford House, Queens Square
Huddersfield Road
Honley
Holmfirth
HD9 6QZ

J P STONE SALES LIMITED (REGISTERED NUMBER: 14177852)

BALANCE SHEET
30 JUNE 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 1,347 -

CURRENT ASSETS
Stocks 60,000 60,000
Debtors 5 175,239 76,855
Cash at bank 104,270 121,090
339,509 257,945
CREDITORS
Amounts falling due within one year 6 340,362 261,185
NET CURRENT LIABILITIES (853 ) (3,240 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

494

(3,240

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 394 (3,340 )
494 (3,240 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

J P STONE SALES LIMITED (REGISTERED NUMBER: 14177852)

BALANCE SHEET - continued
30 JUNE 2024


The 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.

The financial statements were approved by the director and authorised for issue on 26 March 2025 and were signed by:





Miss R L Bedford - Director


J P STONE SALES LIMITED (REGISTERED NUMBER: 14177852)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1. STATUTORY INFORMATION

J P Stone Sales Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

J P STONE SALES LIMITED (REGISTERED NUMBER: 14177852)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2024

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
Additions 1,347
At 30 June 2024 1,347
NET BOOK VALUE
At 30 June 2024 1,347

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 53,199 25,188
Other debtors 122,040 51,667
175,239 76,855

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 43,607 12,109
Taxation and social security 71,088 41,240
Other creditors 225,667 207,836
340,362 261,185