Registered number
13636336
JATY STONE LTD
Filleted Accounts
31 March 2025
JATY STONE LTD
Registered number: 13636336
Balance Sheet
as at 31 March 2025
Notes 2025 2024
£ £
Current assets
Debtors 3 8,550 11,592
Cash at bank and in hand 838 101
9,388 11,693
Creditors: amounts falling due within one year 4 (4,208) (6,890)
Net current assets 5,180 4,803
Total assets less current liabilities 5,180 4,803
Creditors: amounts falling due after more than one year 5 (361) (361)
Net assets 4,819 4,442
Capital and reserves
Called up share capital 100 100
Profit and loss account 4,719 4,342
Shareholders' funds 4,819 4,442
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
DESMOND WAKEFIELD
Director
Approved by the board on 23 April 2025
JATY STONE LTD
Notes to the Accounts
for the year ended 31 March 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2025 2024
Number Number
Average number of persons employed by the company 1 1
3 Debtors 2025 2024
£ £
Trade debtors (CIS TAX) 8,550 11,592
4 Creditors: amounts falling due within one year 2025 2024
£ £
Taxation and social security costs 3,607 6,289
Other creditors 601 601
4,208 6,890
5 Creditors: amounts falling due after one year 2025 2024
£ £
Other creditors 361 361
6 Controlling party
The company is under the full control of the Director by virtue of them owning the fully issued share capital.
7 Other information
JATY STONE LTD is a private company limited by shares and incorporated in England. Its registered office is:
37 STONEY ROYD
BARNSLEY
SOUTHYORKSHIRE
S71 3NU
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