| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 June 2025 |
| for |
| Smooth Stone Care And Education Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements |
| for the Year Ended 30 June 2025 |
| for |
| Smooth Stone Care And Education Limited |
| Smooth Stone Care And Education Limited (Registered number: 11031936) |
| Contents of the Financial Statements |
| for the year ended 30 June 2025 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| Smooth Stone Care And Education Limited |
| Company Information |
| for the year ended 30 June 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Datum House |
| Electra Way |
| Crewe |
| Cheshire |
| CW1 6ZF |
| Smooth Stone Care And Education Limited (Registered number: 11031936) |
| Statement of Financial Position |
| 30 June 2025 |
| 2025 | 2024 |
| as restated |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks | 6 |
| Debtors: amounts falling due within one year | 7 |
| Debtors: amounts falling due after more than one year |
7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) | ( |
) |
| NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | 13 | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | 184,086 |
| 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. |
| Smooth Stone Care And Education Limited (Registered number: 11031936) |
| Statement of Financial Position - continued |
| 30 June 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Smooth Stone Care And Education Limited (Registered number: 11031936) |
| Notes to the Financial Statements |
| for the year ended 30 June 2025 |
| 1. | STATUTORY INFORMATION |
| Smooth Stone Care And Education Limited ('The Company') is primarily engaged in residential care services. |
| The company is a private company limited by shares and is incorporated in England and Wales. The address of the registered office is Datum House, Electra Way, Crewe, Cheshire, CW1 6ZF. The registered number can be found on the Company Information page. |
| The functional and presentational currency of the financial statements is the Pound Sterling (£). Monetary amounts in these financial statements are rounded to the nearest £. |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Summary of significant accounting policies |
| The principle accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented, unless otherwise stated. |
| Basis of preparation |
| The financial statements are prepared on the going concern basis under the historical cost convention and comply with the United Kingdom Accounting Standards and Companies Act 2006. |
| Going concern |
| The directors have reviewed the company's financial requirements for the period covering the twelve months from the date of these financial statements were signed. As a result of this review they are satisfied that the company will have sufficient resources to continue in operation throughout this period. |
| No material uncertainties that may cast significant doubt about the ability of the company to continue as a going concern have been identified by the directors. Therefore, the directors consider it appropriate to prepare the financial statements on the going concern basis. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and net of VAT (where applicable). |
| Tangible fixed assets |
| Freehold property | - |
| Improvements to property | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks |
| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). |
| Smooth Stone Care And Education Limited (Registered number: 11031936) |
| Notes to the Financial Statements - continued |
| for the year ended 30 June 2025 |
| 3. | ACCOUNTING POLICIES - continued |
| 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 end of the financial year. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the end of the financial year. |
| 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 |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| 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. |
| Impairment of assets |
| Assets not measured at fair value are reviewed for any indications that the asset may be impaired at each statement of financial position date. If such indications exists the recoverable amount of the asset or the assets cash generating unit is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease. |
| Any losses arising from impairment are recognised in the Statement of Comprehensive Income under the appropriate heading. |
| Value added tax |
| The company became VAT registered on 5 November 2024 but is partially exempt. From 5 November 2024, income and expenses are shown net and irrecoverable input VAT is included in administrative expenses. |
| 4. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Smooth Stone Care And Education Limited (Registered number: 11031936) |
| Notes to the Financial Statements - continued |
| for the year ended 30 June 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Improvements | Fixtures |
| Freehold | to | and |
| property | property | fittings |
| £ | £ | £ |
| COST |
| At 1 July 2024 |
| Additions |
| Disposals | ( |
) |
| At 30 June 2025 |
| DEPRECIATION |
| At 1 July 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 30 June 2025 |
| NET BOOK VALUE |
| At 30 June 2025 |
| At 30 June 2024 |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 July 2024 |
| Additions |
| Disposals | ( |
) | ( |
) | ( |
) |
| At 30 June 2025 |
| DEPRECIATION |
| At 1 July 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) | ( |
) |
| At 30 June 2025 |
| NET BOOK VALUE |
| At 30 June 2025 |
| At 30 June 2024 |
| 6. | STOCKS |
| 2025 | 2024 |
| as restated |
| £ | £ |
| Stocks |
| Smooth Stone Care And Education Limited (Registered number: 11031936) |
| Notes to the Financial Statements - continued |
| for the year ended 30 June 2025 |
| 7. | DEBTORS |
| 2025 | 2024 |
| as restated |
| £ | £ |
| Amounts falling due within one year: |
| Trade debtors |
| Other debtors |
| Amounts falling due after more than one year: |
| Other debtors |
| Aggregate amounts |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| as restated |
| £ | £ |
| Bank loans and overdrafts (see note 10) |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| as restated |
| £ | £ |
| Bank loans (see note 10) |
| Other creditors |
| 10. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2025 | 2024 |
| as restated |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Bank loans |
| Amounts falling due between one and two years: |
| Bank loans - 1-2 years |
| Amounts falling due between two and five years: |
| Bank loans - 2-5 years |
| Smooth Stone Care And Education Limited (Registered number: 11031936) |
| Notes to the Financial Statements - continued |
| for the year ended 30 June 2025 |
| 11. | LEASING AGREEMENTS |
| Minimum lease payments under non-cancellable operating leases fall due as follows: |
| 2025 | 2024 |
| as restated |
| £ | £ |
| Within one year |
| Between one and five years |
| 12. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| as restated |
| £ | £ |
| Bank loans | 273,211 | 312,941 |
| The bank loans are secured by a debenture over the company's assets and a specific charge over the company's freehold property. |
| 13. | PROVISIONS FOR LIABILITIES |
| 2025 | 2024 |
| as restated |
| £ | £ |
| Deferred tax | 84,821 | 91,547 |
| Deferred |
| tax |
| £ |
| Balance at 1 July 2024 |
| Credit to Income Statement during year | ( |
) |
| Balance at 30 June 2025 |
| 14. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| Amounts of £1,250 (2024: £1,248) owed to the directors are included within creditors: amounts falling due within one year. |
| The company paid rent of £24,000 (2024: £24,000) to the pension schemes of two of the directors during the year. |
| 15. | RELATED PARTY DISCLOSURES |
| Transactions with related parties during the year and balances outstanding at the end of the reporting period were as follows: |
| 2025 | 2024 |
| £ | £ |
| Rent | 12,000 | 12,000 |