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Registered number: 05706832
Stone Junction Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Deans
Gibson House Hurricane Close
Stafford
Staffordshire
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05706832
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,503 48,873
41,503 48,873
CURRENT ASSETS
Debtors 5 200,277 212,609
Cash at bank and in hand 132,641 249,868
332,918 462,477
Creditors: Amounts Falling Due Within One Year 6 (203,209 ) (202,022 )
NET CURRENT ASSETS (LIABILITIES) 129,709 260,455
TOTAL ASSETS LESS CURRENT LIABILITIES 171,212 309,328
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,521 ) (11,883 )
NET ASSETS 169,691 297,445
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 169,591 297,345
SHAREHOLDERS' FUNDS 169,691 297,445
Page 1
Page 2
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 R J Stone
Director
26 June 2025
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Stone Junction Limited is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of 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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts.  The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from public relations consultancy services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to chargeable hours undertaken and costs incurred in relation to a project.
Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.
Interest receivable
Interest income is recognised using the effective interest method.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Leasehold Improvements Not provided
Plant & Machinery 25% on cost
Fixtures & Fittings 25% on cost
Computer Equipment 25% on cost
2.4. Leasing and Hire Purchase Contracts
Assets acquired under hire purchase contracts are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset.  The related obligations, net of future finance charges, are included in creditors.
Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
2.5. Foreign Currencies
Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.
Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.
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Page 4
2.6. 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.
2.7. Employee Benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.
2.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2.9. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 34 (2024: 33)
34 33
4. Tangible Assets
Land & Property
Leasehold Improvements Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 March 2024 32,236 4,116 24,672 32,697 93,721
Additions - - 338 - 338
Disposals - - - (2,180 ) (2,180 )
As at 28 February 2025 32,236 4,116 25,010 30,517 91,879
...CONTINUED
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Page 5
Depreciation
As at 1 March 2024 - 4,079 11,530 29,239 44,848
Provided during the period - 37 4,783 2,887 7,707
Disposals - - - (2,179 ) (2,179 )
As at 28 February 2025 - 4,116 16,313 29,947 50,376
Net Book Value
As at 28 February 2025 32,236 - 8,697 570 41,503
As at 1 March 2024 32,236 37 13,142 3,458 48,873
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 187,157 200,150
Prepayments and accrued income 10,821 8,338
Other debtors 1,549 734
Director's loan account - 3,387
Amounts owed by group undertakings 750 -
200,277 212,609
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 18,337 11,968
Corporation tax 45,250 10,110
Other taxes and social security 26,132 25,734
VAT 83,017 122,925
Other creditors 5,102 5,135
Accruals and deferred income 23,202 26,150
Director's loan account 2,169 -
203,209 202,022
7. Share Capital
2025 2024
Allotted, called up and fully paid £ £
45 Ordinary A shares of £ 1.00 each 45 45
45 Ordinary B shares of £ 1.00 each 45 45
10 Ordinary C shares of £ 1.00 each 10 10
100 45
8. Other Commitments
Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £76,119 (2024 £83,306)
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9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2024 Amounts advanced Amounts repaid Amounts written off As at 28 February 2025
£ £ £ £ £
Mr Richard Stone 3,387 - 3,387 - -
The above loan is provided interest free and repayable on demand.
Page 6