REGISTERED NUMBER: 04585410 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

MARSHAL STONE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs B A Day

J J Day

H L Day

SECRETARY:

H L Day

REGISTERED OFFICE:

3rd Floor

86 - 90 Paul Street

London

EC2A 4NE

REGISTERED NUMBER:

04585410 (England and Wales)

ACCOUNTANTS:

Cooper Parry Advisory Limited

First Floor, Davidson House

Forbury Square

Reading

Berkshire

RG1 3EU

FIXED ASSETS

Tangible assets

4

121,886

114,781

CURRENT ASSETS

Debtors

5

366,004

116,006

Cash at bank

921,237

1,137,360

1,287,241

1,253,366

CREDITORS

Amounts falling due within one year

6

323,109

462,317

NET CURRENT ASSETS

964,132

791,049

TOTAL ASSETS LESS CURRENT LIABILITIES

1,086,018

905,830

CREDITORS

Amounts falling due after more than one year

7

(80,089

)

(74,690

)

PROVISIONS FOR LIABILITIES

(26,917

)

(28,445

)

NET ASSETS

979,012

802,695

CAPITAL AND RESERVES

Called up share capital

8

12

12

Retained earnings

979,000

802,683

SHAREHOLDERS' FUNDS

979,012

802,695

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 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 and authorised for issue by the Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by:

H L Day - Director

1.	STATUTORY INFORMATION

Marshal 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

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.

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 5 (2023 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

Buildings

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2024

28,100

5,414

131,923

3,202

168,639

Additions

14,218

-

36,407

2,392

53,017

Disposals

-

-

(18,106

)

-

(18,106

)

At 31 December 2024

42,318

5,414

150,224

5,594

203,550

DEPRECIATION

At 1 January 2024

28,100

1,259

22,296

2,203

53,858

Charge for year

-

1,274

37,171

300

38,745

Eliminated on disposal

-

-

(10,939

)

-

(10,939

)

At 31 December 2024

28,100

2,533

48,528

2,503

81,664

NET BOOK VALUE

At 31 December 2024

14,218

2,881

101,696

3,091

121,886

At 31 December 2023

-

4,155

109,627

999

114,781

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

Motor

vehicles

£

COST

At 1 January 2024

131,923

Additions

36,407

Disposals

(18,106

)

At 31 December 2024

150,224

DEPRECIATION

At 1 January 2024

22,296

Charge for year

37,171

Eliminated on disposal

(10,939

)

At 31 December 2024

48,528

NET BOOK VALUE

At 31 December 2024

101,696

At 31 December 2023

109,627

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

354,050

105,042

Other debtors

-

638

Prepayments and accrued income

11,954

10,326

366,004

116,006

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Hire purchase contracts

21,785

19,626

Trade creditors

50,660

21,795

Tax

114,963

102,974

Social security and other taxes

6,516

7,636

VAT

96,067

101,698

Other creditors

11,784

7,242

Directors' current accounts

18,834

18,846

Deferred income

-

130,000

Accrued expenses

2,500

52,500

323,109

462,317

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Hire purchase contracts

80,089

74,690

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

120

Ordinary

£0.10

12

12