PTP Accounts Production v24.2.0.383 07378508 Board of Directors 1.4.24 31.3.25 31.3.25 0 0 false true false false true false 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh073785082024-03-31073785082025-03-31073785082024-04-012025-03-31073785082023-03-31073785082023-04-012024-03-31073785082024-03-3107378508ns15:EnglandWales2024-04-012025-03-3107378508ns14:PoundSterling2024-04-012025-03-3107378508ns10:Director12024-04-012025-03-3107378508ns10:PrivateLimitedCompanyLtd2024-04-012025-03-3107378508ns10:SmallEntities2024-04-012025-03-3107378508ns10:AuditExempt-NoAccountantsReport2024-04-012025-03-3107378508ns10:SmallCompaniesRegimeForDirectorsReport2024-04-012025-03-3107378508ns10:SmallCompaniesRegimeForAccounts2024-04-012025-03-3107378508ns10:FullAccounts2024-04-012025-03-3107378508ns10:Director22024-04-012025-03-3107378508ns10:CompanySecretary12024-04-012025-03-3107378508ns10:RegisteredOffice2024-04-012025-03-3107378508ns5:CurrentFinancialInstruments2025-03-3107378508ns5:CurrentFinancialInstruments2024-03-3107378508ns5:ShareCapital2025-03-3107378508ns5:ShareCapital2024-03-3107378508ns5:RetainedEarningsAccumulatedLosses2025-03-3107378508ns5:RetainedEarningsAccumulatedLosses2024-03-3107378508ns5:OwnedAssets2024-04-012025-03-3107378508ns5:OwnedAssets2023-04-012024-03-3107378508ns5:LandBuildings2024-03-3107378508ns5:PlantMachinery2024-03-3107378508ns5:LandBuildings2024-04-012025-03-3107378508ns5:PlantMachinery2024-04-012025-03-3107378508ns5:LandBuildings2025-03-3107378508ns5:PlantMachinery2025-03-3107378508ns5:LandBuildings2024-03-3107378508ns5:PlantMachinery2024-03-31
REGISTERED NUMBER: 07378508 (England and Wales)















Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Beacon Stone Limited

Beacon Stone Limited (Registered number: 07378508)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Report of the Directors 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 5


Beacon Stone Limited

Company Information
for the Year Ended 31 March 2025







DIRECTORS: R A Hollister
P S L Jackson





SECRETARY:





REGISTERED OFFICE: Lew Cottage
Bradworthy
Holsworthy
Devon
EX22 7SQ





REGISTERED NUMBER: 07378508 (England and Wales)





ACCOUNTANTS: KMM Accountancy Services Ltd
Lew Cottage
Bradworthy
Holsworthy
Devon
EX22 7SQ

Beacon Stone Limited (Registered number: 07378508)

Report of the Directors
for the Year Ended 31 March 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of One property letting

DIRECTORS
The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

R A Hollister
P S L Jackson

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





R A Hollister - Director


5 August 2025

Beacon Stone Limited (Registered number: 07378508)

Income Statement
for the Year Ended 31 March 2025

31.3.25 31.3.24
Notes £    £   

TURNOVER 20,000 20,000

Administrative expenses 3,283 6,463
OPERATING PROFIT and
PROFIT BEFORE TAXATION 16,717 13,537

Tax on profit 3,226 2,636
PROFIT FOR THE FINANCIAL YEAR 13,491 10,901

Beacon Stone Limited (Registered number: 07378508)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 5 198,184 198,507

CURRENT ASSETS
Cash at bank 1,301 36

CREDITORS
Amounts falling due within one year 6 122,673 132,365
NET CURRENT LIABILITIES (121,372 ) (132,329 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

76,812

66,178

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 76,712 66,078
76,812 66,178

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.

The financial statements have been prepared 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 5 August 2025 and were signed on its behalf by:




R A Hollister - Director


Beacon Stone Limited (Registered number: 07378508)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Beacon Stone 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

3. EMPLOYEES AND DIRECTORS

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

Beacon Stone Limited (Registered number: 07378508)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. OPERATING PROFIT

The operating profit is stated after charging:

31.3.25 31.3.24
£    £   
Depreciation - owned assets 323 431

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 197,214 15,823 213,037
DEPRECIATION
At 1 April 2024 - 14,530 14,530
Charge for year - 323 323
At 31 March 2025 - 14,853 14,853
NET BOOK VALUE
At 31 March 2025 197,214 970 198,184
At 31 March 2024 197,214 1,293 198,507

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Taxation and social security 3,226 2,636
Other creditors 119,447 129,729
122,673 132,365