Company Registration No. 09705663 (England and Wales)
Cardiff Stone Masonry Ltd
Unaudited accounts
for the year ended 31 July 2025
Cardiff Stone Masonry Ltd
Unaudited accounts
Contents
Cardiff Stone Masonry Ltd
Company Information
for the year ended 31 July 2025
Directors
G M Grant
C Portelli
Company Number
09705663 (England and Wales)
Registered Office
29 St. Davids Crescent
Penarth
South Glamorgan
CF64 3LZ
Wales
Accountants
Evans Entwistle
Villa House
7 Herbert Terrace
Penarth
Vale of Glamorgan
CF64 2AH
Cardiff Stone Masonry Ltd
Statement of financial position
as at 31 July 2025
Tangible assets
24,611
32,712
Cash at bank and in hand
370
-
Creditors: amounts falling due within one year
(11,232)
(12,370)
Net current liabilities
(10,778)
(12,370)
Total assets less current liabilities
13,833
20,342
Creditors: amounts falling due after more than one year
(12,988)
(18,713)
Called up share capital
2
2
Profit and loss account
843
1,627
Shareholders' funds
845
1,629
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 15 October 2025 and were signed on its behalf by
C Portelli
Director
Company Registration No. 09705663
Cardiff Stone Masonry Ltd
Notes to the Accounts
for the year ended 31 July 2025
Cardiff Stone Masonry Ltd is a private company, limited by shares, registered in England and Wales, registration number 09705663. The registered office is 29 St. Davids Crescent, Penarth, South Glamorgan, CF64 3LZ, Wales.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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
5 years straight line
Motor vehicles
5 years straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Cardiff Stone Masonry Ltd
Notes to the Accounts
for the year ended 31 July 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 August 2024
1,700
40,490
42,190
At 31 July 2025
1,700
40,490
42,190
At 1 August 2024
1,700
7,778
9,478
Charge for the year
-
8,101
8,101
At 31 July 2025
1,700
15,879
17,579
At 31 July 2025
-
24,611
24,611
At 31 July 2024
-
32,712
32,712
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
1,441
3,858
Obligations under finance leases and hire purchase contracts
4,285
3,722
Taxes and social security
4,152
3,095
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
11,286
15,802
Loans from directors
1,702
2,911
Cardiff Stone Masonry Ltd
Notes to the Accounts
for the year ended 31 July 2025
8
Deferred taxation
2025
2024
Accelerated capital allowances
(84)
-
Credited to the profit and loss account
(84)
-
Provision at end of year
(84)
-
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
10
Average number of employees
During the year the average number of employees was 2 (2024: 2).