Company registration number 02719757 (England and Wales)
THE CAST STONE COMPANY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
THE CAST STONE COMPANY LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
The Cast Stone Company Limited
THE CAST STONE COMPANY LIMITED
Statement of financial position
as at 31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
64,411
58,864
Current assets
Stocks
23,962
32,275
Debtors
321,771
282,480
Cash at bank and in hand
80,262
4,731
425,995
319,486
Creditors: amounts falling due within one year
(170,110)
(151,323)
Net current assets
255,885
168,163
Total assets less current liabilities
320,296
227,027
Creditors: amounts falling due after more than one year
(43,472)
(34,583)
Provisions for liabilities
4
(16,015)
(11,218)
Net assets
260,809
181,226
Capital and reserves
Called up share capital
8,500
8,500
Capital redemption reserve
20,707
20,707
Profit and loss reserves
231,602
152,019
Total equity
260,809
181,226

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The Cast Stone Company Limited
THE CAST STONE COMPANY LIMITED
Statement of financial position (CONTINUED)
as at 31 March 2025
- 2 -

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 9 July 2025 and are signed on its behalf by:
K O'Donnell
Director
Company Registration No. 02719757
The Cast Stone Company Limited
THE CAST STONE COMPANY LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025
- 3 -
1
Accounting policies
Company information

The Cast Stone Company Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1, Victoria House, Victoria Road, Halifax, HX1 5PT.

Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover represents the fair value of the consideration receivable for goods provided in the normal course of business, and is shown net of VAT.

 

Turnover is recognised on the provision of goods to customers.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
No depreciation
Plant and machinery
25% reducing balance basis
Fixtures, fittings & equipment
25% reducing balance basis
Motor vehicles
25% reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

The Cast Stone Company Limited
THE CAST STONE COMPANY LIMITED
Notes to the Financial Statements (CONTINUED)
for the year ended 31 March 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Leases

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
11
10
3
Tangible fixed assets
Leasehold land and buildings
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 April 2024
29,129
1,394
7,910
88,890
127,323
Additions
-
0
-
0
-
0
35,833
35,833
Disposals
-
0
-
0
-
0
(39,037)
(39,037)
At 31 March 2025
29,129
1,394
7,910
85,686
124,119
Depreciation and impairment
At 1 April 2024
14,479
725
5,380
47,875
68,459
Depreciation charged in the year
-
0
167
633
12,274
13,074
Eliminated in respect of disposals
-
0
-
0
-
0
(21,825)
(21,825)
At 31 March 2025
14,479
892
6,013
38,324
59,708
Carrying amount
At 31 March 2025
14,650
502
1,897
47,362
64,411
At 31 March 2024
14,650
669
2,530
41,015
58,864
The Cast Stone Company Limited
THE CAST STONE COMPANY LIMITED
Notes to the Financial Statements (CONTINUED)
for the year ended 31 March 2025
- 5 -
4
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
16,015
11,218
5
Parent company

The ultimate parent company is The Cast Stone Company (Holdings) Limited, a company registered in England and Wales, whose registered office address is Unit 1, Victoria House, Victoria Road, Halifax, West Yorkshire, HX1 5PT.

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