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REGISTERED NUMBER: 12565763 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 July 2024

for

Hard Stone Firms Ltd

Hard Stone Firms Ltd (Registered number: 12565763)






Contents of the Financial Statements
for the Year Ended 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 8

Hard Stone Firms Ltd

Company Information
for the Year Ended 31 July 2024







DIRECTOR: J Stone





REGISTERED OFFICE: 2 School Close
Westbury
Brackley
Northamptonshire
NN13 5GW





REGISTERED NUMBER: 12565763 (England and Wales)





ACCOUNTANTS: Roche & Co
Mulroy House
Shute Hill
Chorley
Lichfield
Staffordshire
WS13 8DA

Hard Stone Firms Ltd (Registered number: 12565763)

Balance Sheet
31 July 2024

31.7.24 31.7.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 14,700 17,150
Tangible assets 5 56,544 70,680
71,244 87,830

CURRENT ASSETS
Debtors 6 28,558 20,923
Cash at bank 37,565 65,656
66,123 86,579
CREDITORS
Amounts falling due within one year 7 73,963 65,110
NET CURRENT (LIABILITIES)/ASSETS (7,840 ) 21,469
TOTAL ASSETS LESS CURRENT
LIABILITIES

63,404

109,299

CREDITORS
Amounts falling due after more than
one year

8

35,286

70,380
NET ASSETS 28,118 38,919

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 28,018 38,819
28,118 38,919

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Hard Stone Firms Ltd (Registered number: 12565763)

Balance Sheet - continued
31 July 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 24 March 2025 and were signed by:





J Stone - Director


Hard Stone Firms Ltd (Registered number: 12565763)

Notes to the Financial Statements
for the Year Ended 31 July 2024

1. STATUTORY INFORMATION

Hard Stone Firms Ltd 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

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.

Hard Stone Firms Ltd (Registered number: 12565763)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 August 2023
and 31 July 2024 24,500
AMORTISATION
At 1 August 2023 7,350
Charge for year 2,450
At 31 July 2024 9,800
NET BOOK VALUE
At 31 July 2024 14,700
At 31 July 2023 17,150

Hard Stone Firms Ltd (Registered number: 12565763)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 August 2023
and 31 July 2024 120,043
DEPRECIATION
At 1 August 2023 49,363
Charge for year 14,136
At 31 July 2024 63,499
NET BOOK VALUE
At 31 July 2024 56,544
At 31 July 2023 70,680

Fixed assets, included in the above, which are held under finance leases are as follows:

Plant and
machinery
etc
£   
COST
At 1 August 2023
and 31 July 2024 44,005
DEPRECIATION
At 1 August 2023 16,247
Charge for year 5,552
At 31 July 2024 21,799
NET BOOK VALUE
At 31 July 2024 22,206
At 31 July 2023 27,758

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Trade debtors 28,004 19,464
Other debtors 554 1,459
28,558 20,923

Hard Stone Firms Ltd (Registered number: 12565763)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans and overdrafts 14,660 14,660
Finance leases 20,250 20,250
Trade creditors 19,266 12,610
Taxation and social security 6,124 2,446
Other creditors 13,663 15,144
73,963 65,110

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.7.24 31.7.23
£    £   
Bank loans 10,899 28,000
Finance leases 24,387 42,380
35,286 70,380

Hard Stone Firms Ltd

Report of the Accountants to the Director of
Hard Stone Firms Ltd

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 July 2024 set out on pages three to nine and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Roche & Co
Mulroy House
Shute Hill
Chorley
Lichfield
Staffordshire
WS13 8DA


24 March 2025