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Company Registration No. SC789306 (Scotland)
R. French Stonemasonry Ltd Unaudited accounts for the year ended 31 December 2024
R. French Stonemasonry Ltd Unaudited accounts Contents
Page
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R. French Stonemasonry Ltd Company Information for the year ended 31 December 2024
Director
Ryan French
Company Number
SC789306 (Scotland)
Registered Office
11 Stories Park East Linton EH40 3BN Scotland
Accountants
Anne Baird & Co. 35 Trainers Brae North Berwick East Lothian EH39 4NR
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R. French Stonemasonry Ltd Statement of financial position as at 31 December 2024
2024 
Notes
£ 
Fixed assets
Tangible assets
27,737 
Current assets
Debtors
4,776 
Cash at bank and in hand
52,378 
57,154 
Creditors: amounts falling due within one year
(19,994)
Net current assets
37,160 
Total assets less current liabilities
64,897 
Provisions for liabilities
Deferred tax
(2,824)
Net assets
62,073 
Capital and reserves
Called up share capital
1 
Profit and loss account
62,072 
Shareholders' funds
62,073 
For the year ending 31 December 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 18 July 2025 and were signed on its behalf by
Ryan French Director Company Registration No. SC789306
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R. French Stonemasonry Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
R. French Stonemasonry Ltd is a private company, limited by shares, registered in Scotland, registration number SC789306. The registered office is 11 Stories Park, East Linton, EH40 3BN, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
over 4 years
Motor vehicles
over 4 years
Computer equipment
over 4 years
Presentation currency
The accounts are presented in £ sterling.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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R. French Stonemasonry Ltd Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 January 2024
- 
Additions
36,983 
At 31 December 2024
36,983 
Depreciation
Charge for the year
9,246 
At 31 December 2024
9,246 
Net book value
At 31 December 2024
27,737 
5
Average number of employees
During the year the average number of employees was 2.
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