Company No: 05884656 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	4,341		5,004
		4,341		5,004
Current assets
Debtors	4	126,051		125,412
Cash at bank and in hand		6,294		6,085
		132,345		131,497
Creditors: amounts falling due within one year	5	( 101,224)		( 96,083)
Net current assets		31,121		35,414
Total assets less current liabilities		35,462		40,418
Creditors: amounts falling due after more than one year	6	( 31,934)		( 42,178)
Net assets/(liabilities)		3,528		( 1,760)
Capital and reserves
Called-up share capital		1		1
Profit and loss account		3,527		( 1,761 )
Total shareholders' funds/(deficit)		3,528		( 1,760)

For the financial year ending 31 January 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Sue Stone Limited (registered number: 05884656) were approved and authorised for issue by the Director on 11 September 2025. They were signed on its behalf by:

D S Stone Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Sue Stone Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom. The principal place of business is Chimneys, Church Lane, West Parley, Ferndown, Dorset, BH22 8TR.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	10 years straight line
Fixtures and fittings	10 years straight line
Office equipment	15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		1

3. Tangible assets

	Land and buildings		Fixtures and fittings		Office equipment		Total
	£		£		£		£
Cost
At 01 February 2024	3,399		10,403		4,283		18,085
Additions	0		0		208		208
At 31 January 2025	3,399		10,403		4,491		18,293
Accumulated depreciation
At 01 February 2024	1,360		8,821		2,900		13,081
Charge for the financial year	340		300		231		871
At 31 January 2025	1,700		9,121		3,131		13,952
Net book value
At 31 January 2025	1,699		1,282		1,360		4,341
At 31 January 2024	2,039		1,582		1,383		5,004

4. Debtors

	2025		2024
	£		£
Trade debtors	83,516		84,791
Other debtors	42,535		40,621
	126,051		125,412

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	7,230		4,217
Trade creditors	74,799		77,266
Corporation tax	1,415		498
Other creditors	17,780		14,102
	101,224		96,083

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	31,934		42,178

There are no amounts included above in respect of which any security has been given by the small entity.