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Company Registration No. 04934215 (England and Wales)
Stone Driving Services Limited Unaudited accounts for the year ended 31 July 2025
Stone Driving Services Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Stone Driving Services Limited Company Information for the year ended 31 July 2025
Directors
M Upton H Upton
Company Number
04934215 (England and Wales)
Registered Office
11 Saint Michaels Mount Rugeley Stone Staffordshire ST15 8PZ United Kingdom
Accountants
Tyler Cobane Limited 29 Walton Way Walton Stone Staffordshire ST15 0JF
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Stone Driving Services Limited Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
5
3,875
1,452
Current assets
Inventories
1,000
500
Debtors
6
6,983
10,080
Cash at bank and in hand
12,639
13,618
20,622
24,198
Creditors: amounts falling due within one year
7
(4,544)
(3,617)
Net current assets
16,078
20,581
Net assets
19,953
22,033
Capital and reserves
Called up share capital
100
100
Profit and loss account
19,853
21,933
Shareholders' funds
19,953
22,033
For the year ending 31 July 2025 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 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 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 of Directors and authorised for issue on 22 August 2025 and were signed on its behalf by
H Upton Director Company Registration No. 04934215
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Stone Driving Services Limited Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Stone Driving Services Limited is a private company, limited by shares, registered in England and Wales, registration number 04934215. The registered office is 11 Saint Michaels Mount, Rugeley, Stone, Staffordshire, ST15 8PZ, United Kingdom.
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 remained unchanged from the previous year, and also 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.
Presentation currency
The accounts are presented in £ sterling.
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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
25% reducing balance
Motor vehicles
25% reducing balance
Fixtures & fittings
25% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
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Stone Driving Services Limited Notes to the Accounts for the year ended 31 July 2025
4
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2024
110,000
At 31 July 2025
110,000
Amortisation
At 1 August 2024
110,000
At 31 July 2025
110,000
Net book value
At 31 July 2025
-
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
5,527
4,800
7,434
17,761
Additions
-
5,167
-
5,167
Disposals
-
(4,800)
-
(4,800)
At 31 July 2025
5,527
5,167
7,434
18,128
Depreciation
At 1 August 2024
5,527
3,348
7,434
16,309
Charge for the year
-
1,292
-
1,292
On disposals
-
(3,348)
-
(3,348)
At 31 July 2025
5,527
1,292
7,434
14,253
Net book value
At 31 July 2025
-
3,875
-
3,875
At 31 July 2024
-
1,452
-
1,452
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
3,869
4,390
Other debtors
3,114
5,690
6,983
10,080
7
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
3,310
2,404
Other creditors
1,234
1,213
4,544
3,617
- 6 -
Stone Driving Services Limited Notes to the Accounts for the year ended 31 July 2025
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
- 7 -