REGISTERED NUMBER: 07131577 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Rock And Stone Consulting Ltd

Trading as

Silex UK

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A R Niddrie

REGISTERED OFFICE:

132A Bournemouth Road

Chandlers Ford

Eastleigh

Hampshire

SO53 3AL

REGISTERED NUMBER:

07131577 (England and Wales)

ACCOUNTANTS:

Northover & Co Accountants Ltd

132A Bournemouth Road

Chandler's Ford

Eastleigh

Hampshire

SO53 3AL

FIXED ASSETS

Tangible assets

4

28,321

32,254

CURRENT ASSETS

Debtors

58,861

60,866

Cash at bank

11,169

29,375

70,030

90,241

CREDITORS

Amounts falling due within one year

74,893

71,369

NET CURRENT (LIABILITIES)/ASSETS

(4,863

)

18,872

TOTAL ASSETS LESS CURRENT LIABILITIES

23,458

51,126

CREDITORS

Amounts falling due after more than one year

(16,515

)

(25,287

)

PROVISIONS FOR LIABILITIES

5

(6,680

)

(6,106

)

NET ASSETS

263

19,733

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

163

19,633

SHAREHOLDERS' FUNDS

263

19,733

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 director acknowledges his 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 September 2025 and were signed by:

Mr A R Niddrie - Director

1.	STATUTORY INFORMATION

Rock And Stone Consulting Ltd 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.

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.

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 7 (2023 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 January 2024

69,465

Additions

1,817

At 31 December 2024

71,282

DEPRECIATION

At 1 January 2024

37,211

Charge for year

5,750

At 31 December 2024

42,961

NET BOOK VALUE

At 31 December 2024

28,321

At 31 December 2023

32,254

5.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

6,680

6,106

Deferred

tax

£

Balance at 1 January 2024

6,106

Provided during year

574

Balance at 31 December 2024

6,680

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2024 and 31 December 2023:

2024

2023

£

£

Mr A R Niddrie

Balance outstanding at start of year

35,411

35,774

Amounts advanced

2,343

1,383

Amounts repaid

(312

)

(1,746

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

37,442

35,411

Interest of 2% and 2.25% was applied to any outstanding amount throughout the year on pro-rata basis.