IRIS Accounts Production v25.1.4.42 05277722 Board of Directors Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh052777222024-03-31052777222025-03-31052777222024-04-012025-03-31052777222023-03-31052777222023-04-012024-03-31052777222024-03-3105277722ns14:PoundSterling2024-04-012025-03-3105277722ns10:Director12024-04-012025-03-3105277722ns10:Director22024-04-012025-03-3105277722ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3105277722ns10:SmallEntities2024-04-012025-03-3105277722ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3105277722ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3105277722ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3105277722ns10:FullAccounts2024-04-012025-03-3105277722ns10:CompanySecretary12024-04-012025-03-3105277722ns10:RegisteredOffice2024-04-012025-03-3105277722ns5:CurrentFinancialInstruments2025-03-3105277722ns5:CurrentFinancialInstruments2024-03-3105277722ns5:ShareCapital2025-03-3105277722ns5:ShareCapital2024-03-3105277722ns5:RetainedEarningsAccumulatedLosses2025-03-3105277722ns5:RetainedEarningsAccumulatedLosses2024-03-3105277722ns5:PlantMachinery2024-04-012025-03-3105277722ns5:MotorVehicles2024-04-012025-03-3105277722ns5:ComputerEquipment2024-04-012025-03-3105277722ns5:PlantMachinery2024-03-3105277722ns5:MotorVehicles2024-03-3105277722ns5:ComputerEquipment2024-03-3105277722ns5:PlantMachinery2025-03-3105277722ns5:MotorVehicles2025-03-3105277722ns5:ComputerEquipment2025-03-3105277722ns5:PlantMachinery2024-03-3105277722ns5:MotorVehicles2024-03-3105277722ns5:ComputerEquipment2024-03-3105277722ns5:WithinOneYearns5:CurrentFinancialInstruments2025-03-3105277722ns5:WithinOneYearns5:CurrentFinancialInstruments2024-03-31
REGISTERED NUMBER: 05277722











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CORNISH STONE WALLING LIMITED

CORNISH STONE WALLING LIMITED (REGISTERED NUMBER: 05277722)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CORNISH STONE WALLING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: M P Jobe
Mrs L S Jobe





SECRETARY: M P Jobe





REGISTERED OFFICE: 11 Holywell Road
Truro
Cornwall
TR3 6EP





REGISTERED NUMBER: 05277722





ACCOUNTANTS: Whitakers
Chartered Accountants
Bryndon House
5/7 Berry Road
Newquay
Cornwall
TR7 1AD

CORNISH STONE WALLING LIMITED (REGISTERED NUMBER: 05277722)

BALANCE SHEET
31 MARCH 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 87,580 104,859

CURRENT ASSETS
Stocks 244,962 -
Debtors 5 26,108 39,500
Cash at bank 61,113 85,397
332,183 124,897
CREDITORS
Amounts falling due within one year 6 382,652 147,288
NET CURRENT LIABILITIES (50,469 ) (22,391 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

37,111

82,468

PROVISIONS FOR LIABILITIES 16,445 19,923
NET ASSETS 20,666 62,545

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 20,566 62,445
SHAREHOLDERS' FUNDS 20,666 62,545

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CORNISH STONE WALLING LIMITED (REGISTERED NUMBER: 05277722)

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 Board of Directors and authorised for issue on 6 August 2025 and were signed on its behalf by:




M P Jobe - Director



Mrs L S Jobe - Director


CORNISH STONE WALLING LIMITED (REGISTERED NUMBER: 05277722)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Cornish Stone Walling Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

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 represents net invoiced sales of goods and services, excluding value added tax.

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% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

CORNISH STONE WALLING LIMITED (REGISTERED NUMBER: 05277722)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 April 2024 165,401 76,946 13,048 255,395
Additions 2,058 - 728 2,786
At 31 March 2025 167,459 76,946 13,776 258,181
DEPRECIATION
At 1 April 2024 99,665 40,130 10,741 150,536
Charge for year 10,206 8,436 1,423 20,065
At 31 March 2025 109,871 48,566 12,164 170,601
NET BOOK VALUE
At 31 March 2025 57,588 28,380 1,612 87,580
At 31 March 2024 65,736 36,816 2,307 104,859

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 23,688 32,727
Other debtors - 6,773
Prepayments and accrued income 2,420 -
26,108 39,500

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade creditors 10,605 6,544
Social security and other taxes 4,505 2,055
VAT 7,260 3,622
Other creditors 10,105 9,824
Directors' current accounts 348,113 123,680
Accrued expenses 2,064 1,563
382,652 147,288

7. RELATED PARTY DISCLOSURES

During the year the directors sold a property to the company for £140,000. This was the market value of the property.

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is M P Jobe.