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REGISTERED NUMBER: 06480172 (England and Wales)















BLUESTONE HOMES LTD

Unaudited Financial Statements

for the Period 1 December 2023 to 31 January 2025






BLUESTONE HOMES LTD (REGISTERED NUMBER: 06480172)

Contents of the Financial Statements
for the Period 1 December 2023 to 31 January 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

BLUESTONE HOMES LTD

Company Information
for the Period 1 December 2023 to 31 January 2025







DIRECTOR: M J Smith





REGISTERED OFFICE: Granville House
2 Tettenhall Road
Wolverhampton
West Midlands
WV1 4SB





REGISTERED NUMBER: 06480172 (England and Wales)





ACCOUNTANTS: Lancaster Haskins Limited
Granville House
2 Tettenhall Road
Wolverhampton
West Midlands
WV1 4SB

BLUESTONE HOMES LTD (REGISTERED NUMBER: 06480172)

Balance Sheet
31 January 2025

31.1.25 30.11.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 2,909 4,227

CURRENT ASSETS
Stocks - 538,361
Debtors 5 33,417 530
Cash at bank 111,381 191,164
144,798 730,055
CREDITORS
Amounts falling due within one year 6 58,379 676,176
NET CURRENT ASSETS 86,419 53,879
TOTAL ASSETS LESS CURRENT
LIABILITIES

89,328

58,106

PROVISIONS FOR LIABILITIES 727 -
NET ASSETS 88,601 58,106

CAPITAL AND RESERVES
Called up share capital 7 10 10
Retained earnings 88,591 58,096
SHAREHOLDERS' FUNDS 88,601 58,106

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 January 2025 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.

BLUESTONE HOMES LTD (REGISTERED NUMBER: 06480172)

Balance Sheet - continued
31 January 2025


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 9 May 2025 and were signed by:





M J Smith - Director


BLUESTONE HOMES LTD (REGISTERED NUMBER: 06480172)

Notes to the Financial Statements
for the Period 1 December 2023 to 31 January 2025


1. STATUTORY INFORMATION

Bluestone Homes 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 represents property sales completed in the financial year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 33.33% on cost

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

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference shares or non-puttable ordinary shares which are measured at fair value, with changes
recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Taxation
Taxation for the period 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.


BLUESTONE HOMES LTD (REGISTERED NUMBER: 06480172)

Notes to the Financial Statements - continued
for the Period 1 December 2023 to 31 January 2025


2. ACCOUNTING POLICIES - continued
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 period 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.

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 period was 2 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2023
and 31 January 2025 246 18,495 1,978 20,719
DEPRECIATION
At 1 December 2023 202 14,432 1,858 16,492
Charge for period 13 1,185 120 1,318
At 31 January 2025 215 15,617 1,978 17,810
NET BOOK VALUE
At 31 January 2025 31 2,878 - 2,909
At 30 November 2023 44 4,063 120 4,227

5. DEBTORS
31.1.25 30.11.23
£    £   
Amounts falling due within one year:
Other debtors 32,512 530
Prepayments 517 -
33,029 530

BLUESTONE HOMES LTD (REGISTERED NUMBER: 06480172)

Notes to the Financial Statements - continued
for the Period 1 December 2023 to 31 January 2025


5. DEBTORS - continued
31.1.25 30.11.23
£    £   
Amounts falling due after more than one year:
Amounts owed by group undertakings 388 -

Aggregate amounts 33,417 530

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.25 30.11.23
£    £   
Bank loans and overdrafts 13,921 25,672
Trade creditors 619 9,819
Social security and other taxes 19,797 70,505
Other creditors - 566,544
Accrued expenses 24,042 3,636
58,379 676,176

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.25 30.11.23
value: £    £   
10 Ordinary £1 10 10

8. RELATED PARTY DISCLOSURES

Included in debtors is £31,281 owed by the director (30th November 2023 owed to the director- £409,854). This will be repaid by 31st October 2025.

The controlling party is M J Smith.

The ultimate controlling party is M J Smith.

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Bluestone Homes 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.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bluestone Homes Ltd for the period ended 31 January 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Bluestone Homes Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bluestone Homes Ltd and state those matters that we have agreed to state to the director of Bluestone Homes Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bluestone Homes Ltd and its director for our work or for this report.

It is your duty to ensure that Bluestone Homes Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bluestone Homes Ltd. You consider that Bluestone Homes Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Bluestone Homes Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Lancaster Haskins Limited
Granville House
2 Tettenhall Road
Wolverhampton
West Midlands
WV1 4SB


13 May 2025