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REGISTERED NUMBER: SC807661 (Scotland)















STONE SALES LIMITED

Financial Statements for the Period 19 April 2024 to 31 March 2025






STONE SALES LIMITED (REGISTERED NUMBER: SC807661)






Contents of the Financial Statements
for the Period 19 April 2024 to 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


STONE SALES LIMITED

Company Information
for the Period 19 April 2024 to 31 March 2025







DIRECTOR: T A Somny





REGISTERED OFFICE: 7 Damfield Road
Inverness
IV2 3HU





REGISTERED NUMBER: SC807661 (Scotland)





ACCOUNTANTS: Mann Judd Gordon Ltd
Chartered Accountants
26 Lewis Street
Stornoway
Isle of Lewis
HS1 2JF

STONE SALES LIMITED (REGISTERED NUMBER: SC807661)

Balance Sheet
31 March 2025

Notes £    £   
FIXED ASSETS
Tangible assets 4 36,285

CURRENT ASSETS
Stocks 12,000
Debtors 5 81,282
Cash at bank 150,182
243,464
CREDITORS
Amounts falling due within one year 6 158,849
NET CURRENT ASSETS 84,615
TOTAL ASSETS LESS CURRENT
LIABILITIES

120,900

CREDITORS
Amounts falling due after more than one
year

7

61,296
NET ASSETS 59,604

CAPITAL AND RESERVES
Called up share capital 2
Retained earnings 59,602
59,604

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

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

STONE SALES LIMITED (REGISTERED NUMBER: SC807661)

Balance Sheet - continued
31 March 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 29 July 2025 and were signed by:





T A Somny - Director


STONE SALES LIMITED (REGISTERED NUMBER: SC807661)

Notes to the Financial Statements
for the Period 19 April 2024 to 31 March 2025

1. STATUTORY INFORMATION

Stone Sales Limited is a private company, limited by shares , registered in Scotland. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 15% depreciation 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.

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

STONE SALES LIMITED (REGISTERED NUMBER: SC807661)

Notes to the Financial Statements - continued
for the Period 19 April 2024 to 31 March 2025

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 9 .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
Additions 38,785
Disposals (2,500 )
At 31 March 2025 36,285
NET BOOK VALUE
At 31 March 2025 36,285

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade debtors 81,282

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 11,226
Taxation and social security 45,507
Other creditors 102,116
158,849

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
£   
Other creditors 61,296

8. RELATED PARTY DISCLOSURES

Included within creditors totalling due after one year is a balance due to the director of £61,296. There are no fixed repayment terms in place and interest is not charged on the balance.