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Company Registration No. 05168429 (England and Wales)
STONE WALLWORK UK LIMITED Unaudited accounts for the year ended 30 June 2024
STONE WALLWORK UK LIMITED Unaudited accounts Contents
Page
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STONE WALLWORK UK LIMITED Company Information for the year ended 30 June 2024
Director
J ROY
Company Number
05168429 (England and Wales)
Registered Office
3rd Floor Vyman House 104 College Road Harrow Middlesex HA1 1BQ
Accountants
RMR Partnership LLP 3rd Floor, Vyman House 104 College Road Harrow Middlesex HA1 1BQ
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STONE WALLWORK UK LIMITED Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,414 
6,450 
Current assets
Inventories
20,472 
30,934 
Debtors
108,327 
145,965 
Cash at bank and in hand
1,831 
2,740 
130,630 
179,639 
Creditors: amounts falling due within one year
(74,523)
(101,683)
Net current assets
56,107 
77,956 
Total assets less current liabilities
61,521 
84,406 
Creditors: amounts falling due after more than one year
(60,622)
(73,194)
Net assets
899 
11,212 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
897 
11,210 
Shareholders' funds
899 
11,212 
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 director acknowledges his 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 and authorised for issue on 26 March 2025 and were signed on its behalf by
J ROY Director Company Registration No. 05168429
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STONE WALLWORK UK LIMITED Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
STONE WALLWORK UK LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05168429. The registered office is 3rd Floor Vyman House, 104 College Road, Harrow, Middlesex, HA1 1BQ.
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.
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
Presentation currency
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures & fittings
25% reducing balance
Computer equipment
33% reducing balance
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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STONE WALLWORK UK LIMITED Notes to the Accounts for the year ended 30 June 2024
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2023
9,100 
12,625 
21,725 
Additions
- 
999 
999 
At 30 June 2024
9,100 
13,624 
22,724 
Depreciation
At 1 July 2023
5,521 
9,754 
15,275 
Charge for the year
895 
1,140 
2,035 
At 30 June 2024
6,416 
10,894 
17,310 
Net book value
At 30 June 2024
2,684 
2,730 
5,414 
At 30 June 2023
3,579 
2,871 
6,450 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
697 
4,353 
Trade debtors
2,761 
4,440 
Accrued income and prepayments
- 
1,834 
Other debtors
104,869 
135,338 
108,327 
145,965 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
60,023 
24,825 
Trade creditors
2,552 
6,156 
Taxes and social security
8,577 
8,139 
Other creditors
296 
29,938 
Loans from directors
- 
29,550 
Accruals
3,075 
3,075 
74,523 
101,683 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
60,622 
73,194 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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