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Registered number: 05260313
Bluestone Design & Construction Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Johnston Wood Roach Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05260313
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 155,092 37,042
155,092 37,042
CURRENT ASSETS
Stocks 5 172,936 179,962
Debtors 6 1,436,696 1,899,926
Cash at bank and in hand 457,550 150,061
2,067,182 2,229,949
Creditors: Amounts Falling Due Within One Year 7 (1,110,591 ) (1,373,553 )
NET CURRENT ASSETS (LIABILITIES) 956,591 856,396
TOTAL ASSETS LESS CURRENT LIABILITIES 1,111,683 893,438
Creditors: Amounts Falling Due After More Than One Year 8 (128,563 ) (28,227 )
PROVISIONS FOR LIABILITIES
Provisions For Charges (137,485 ) (105,237 )
Deferred Taxation (8,392 ) (9,260 )
NET ASSETS 837,243 750,714
CAPITAL AND RESERVES
Called up share capital 10 3 3
Profit and Loss Account 837,240 750,711
SHAREHOLDERS' FUNDS 837,243 750,714
Page 1
Page 2
For the year ending 30 September 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Lloyd Medforth
Director
Mr Richard Molyneux
Director
17 June 2025
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bluestone Design & Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05260313 . The registered office is 7 Downley Road, Havant, Hampshire, PO9 2NJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Significant judgements and estimations
The preparation of financial statements requires the use of estimates and assumptions that affect reported amounts of assets and liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those amounts.
2.4. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 19 (2023: 19)
19 19
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2023 58,690 29,890 7,261 23,925 119,766
Additions 4,435 129,278 1,676 - 135,389
Disposals (25,100 ) - - - (25,100 )
As at 30 September 2024 38,025 159,168 8,937 23,925 230,055
Depreciation
As at 1 October 2023 49,983 4,359 5,225 23,157 82,724
Provided during the period 2,262 11,769 620 768 15,419
Disposals (23,180 ) - - - (23,180 )
As at 30 September 2024 29,065 16,128 5,845 23,925 74,963
Net Book Value
As at 30 September 2024 8,960 143,040 3,092 - 155,092
As at 1 October 2023 8,707 25,531 2,036 768 37,042
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2024 2023
£ £
Motor Vehicles 143,040 25,531
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5. Stocks
2024 2023
£ £
Stock 40,000 35,000
Work in progress 132,936 144,962
172,936 179,962
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 751,479 1,140,184
Amounts owed by group undertakings 319,976 460
Other debtors 365,241 759,282
1,436,696 1,899,926
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 22,754 6,171
Trade creditors 521,020 706,711
Bank loans and overdrafts 10,000 10,000
Amounts owed to group undertakings - 213,622
Other creditors 328,376 303,811
Taxation and social security 228,441 133,238
1,110,591 1,373,553
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 121,063 10,727
Bank loans 7,500 17,500
128,563 28,227
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 22,754 7,773
Later than one year and not later than five years 121,063 11,659
143,817 19,432
Less: Finance charges allocated to future periods - 2,534
143,817 16,898
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10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 3 3
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