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REGISTERED NUMBER: 04211786 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

EATON STONEMASONS LIMITED

EATON STONEMASONS LIMITED (REGISTERED NUMBER: 04211786)






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


EATON STONEMASONS LIMITED

COMPANY INFORMATION
for the Year Ended 31 March 2025







DIRECTORS: L D Eaton
A J Eaton





SECRETARY: L D Eaton





REGISTERED OFFICE: 18 Westminser Road
Wareham
Dorset
BH20 4SP





REGISTERED NUMBER: 04211786 (England and Wales)





ACCOUNTANTS: Enhance
Chartered Accountants & Business Advisers
38 Middlehill Road
Wimborne
Dorset
BH21 2SE

EATON STONEMASONS LIMITED (REGISTERED NUMBER: 04211786)

BALANCE SHEET
31 March 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 763,945 745,615
763,945 745,615

CURRENT ASSETS
Stocks 37,690 22,375
Debtors 6 74,060 86,767
Cash at bank 320,296 337,164
432,046 446,306
CREDITORS
Amounts falling due within one year 7 210,544 213,368
NET CURRENT ASSETS 221,502 232,938
TOTAL ASSETS LESS CURRENT LIABILITIES 985,447 978,553

CREDITORS
Amounts falling due after more than one
year

8

(307,628

)

(240,352

)

PROVISIONS FOR LIABILITIES (65,157 ) (52,029 )
NET ASSETS 612,662 686,172

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 612,660 686,170
SHAREHOLDERS' FUNDS 612,662 686,172

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.

EATON STONEMASONS LIMITED (REGISTERED NUMBER: 04211786)

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 21 August 2025 and were signed on its behalf by:




A J Eaton - Director



L D Eaton - Director


EATON STONEMASONS LIMITED (REGISTERED NUMBER: 04211786)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Land and buildings - 2% on cost
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


EATON STONEMASONS LIMITED (REGISTERED NUMBER: 04211786)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 16 (2024 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 30,000
AMORTISATION
At 1 April 2024
and 31 March 2025 30,000
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

EATON STONEMASONS LIMITED (REGISTERED NUMBER: 04211786)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024 578,660 765,457 1,344,117
Additions - 141,847 141,847
Disposals - (59,726 ) (59,726 )
At 31 March 2025 578,660 847,578 1,426,238
DEPRECIATION
At 1 April 2024 81,005 517,497 598,502
Charge for year 11,572 77,776 89,348
Eliminated on disposal - (25,557 ) (25,557 )
At 31 March 2025 92,577 569,716 662,293
NET BOOK VALUE
At 31 March 2025 486,083 277,862 763,945
At 31 March 2024 497,655 247,960 745,615

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 April 2024 169,975
Additions 140,534
Disposals (58,935 )
At 31 March 2025 251,574
DEPRECIATION
At 1 April 2024 26,160
Charge for year 51,485
Eliminated on disposal (25,093 )
At 31 March 2025 52,552
NET BOOK VALUE
At 31 March 2025 199,022
At 31 March 2024 143,815

EATON STONEMASONS LIMITED (REGISTERED NUMBER: 04211786)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 55,245 68,353
Other debtors 18,815 18,414
74,060 86,767

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 27,168 17,089
Hire purchase contracts 38,013 32,370
Trade creditors 61,339 50,814
Taxation and social security 42,531 73,996
Other creditors 41,493 39,099
210,544 213,368

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 148,601 166,071
Hire purchase contracts 159,027 74,281
307,628 240,352

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 61,292 81,880

9. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Bank loans 166,323 183,160

10. RELATED PARTY DISCLOSURES

Included in Other creditors (note 8) above is an amount of £26 (2024: £988) owed to A J & L D Eaton, the two directors of the company. The loan is interest free and repayable on demand.

11. ULTIMATE CONTROLLING PARTY

The company is under the control of its directors, who between them own 100% of the issued share capital.