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Registered number: 05698540






Cumbrian Stone Limited


ACCOUNTS

FOR THE YEAR ENDED 31/07/2025
























Prepared By:
Stuart Armstrong & Co Limited
5 Fisher Street
Carlisle
Cumbria
CA3 8RR


ACCOUNTS
FOR THE YEAR ENDED 31/07/2025





DIRECTORS
Miss E F Dunn
MR J M Johnstone



SECRETARY
Miss E F Dunn


REGISTERED OFFICE
1 Montal Place
Gillwilly Industrial Estate
PENRITH
Cumbria
CA11 9FE


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 05698540



ACCOUNTANTS
Stuart Armstrong & Co Limited
5 Fisher Street
Carlisle
Cumbria
CA3 8RR


ACCOUNTS
FOR THEYEARENDED31/07/2025



CONTENTS



		Page

Directors' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/07/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		628,217		583,185

CURRENT ASSETS
Stock		234,965		218,200
Debtors	5	316,987		468,644
Cash at bank and in hand		907,248		725,756
		1,459,200		1,412,600
CREDITORS: Amounts falling due within one year	6	424,335		473,163
NET CURRENT ASSETS			1,034,865		939,437
TOTAL ASSETS LESS CURRENT LIABILITIES			1,663,082		1,522,622


PROVISIONS FOR LIABILITIES AND CHARGES	7		114,681		103,770

NET ASSETS			1,548,401		1,418,852

CAPITAL AND RESERVES

Called up share capital	8		120		120
Profit and loss account			1,548,281		1,418,732
SHAREHOLDERS' FUNDS			1,548,401		1,418,852

For the year ending 31/07/2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 15/09/2025 and signed on their behalf by



.............................
Miss E F Dunn
Director



1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Land And Buildings		straight line 5%
Plant and Machinery		reducing balance 20%
Commercial Vehicles		reducing balance 20%
Equipment		reducing balance 20%
Motor Cars		reducing balance 20%



1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .



1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.



1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.



3. TANGIBLE FIXED ASSETS

	Land And	Plant and	Commercial
	Buildings	Machinery	Vehicles	Equipment	Motor Cars	Total
	£	£	£	£	£	£
Cost
At 01/08/2024	152,409	1,366,320	9,250	56,084	57,000	1,641,063
Additions	-	169,262	-	941	-	170,203
Disposals	-	(104,350)	-	-	-	(104,350)
At 31/07/2025	152,409	1,431,232	9,250	57,025	57,000	1,706,916
Depreciation
At 01/08/2024	61,420	922,866	5,492	43,504	24,596	1,057,878
Disposals	-	(99,505)	-	-	-	(99,505)
For the year	7,620	102,843	752	2,630	6,481	120,326
At 31/07/2025	69,040	926,204	6,244	46,134	31,077	1,078,699
Net Book Amounts
At 31/07/2025	83,369	505,028	3,006	10,891	25,923	628,217
At 31/07/2024	90,989	443,454	3,758	12,580	32,404	583,185



4. STOCK	2025	2024
	£	£
Stock comprises:

Stock	106,170	101,115
Work in progress	128,795	117,085
	234,965	218,200



5. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	316,987	468,644
	316,987	468,644



6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	21,573	-
VAT	49,693	65,663
PAYE control	11,078	15,540
Trade creditors	268,340	262,569
Accruals	3,300	3,150
Deferred income	70,351	126,241
	424,335	473,163



7. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	114,681	103,770
	114,681	103,770



8. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
20 Class B shares of £1 each	20	20
	120	120



2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	12	14