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Registered Number: 07896296
England and Wales
ATHENA STONECARE LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

Athena Stonecare Limited Contents Page For the year ended 31 March 2025
Company information | 1
Statement of financial position | 2
Notes to the financial statements | 3

Athena Stonecare Limited Company Information For the year ended 31 March 2025
Directors | David Cranfield Rebecca Cranfield
Registered Number | 07896296
Registered Office | 25 High Street High Wycombe HP11 2AG
Accountants | Cypher Monkswell Little Baldon Oxford OX44 9PU
1

Athena Stonecare Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 1,544 |  | 1,887
Tangible fixed assets | 4 | 33,368 |  | 27,037
|  | 34,912 |  | 28,924
Current assets |  |  |
Stocks | 5 | 26,290 |  | 12,480
Debtors | 6 | 13,343 |  | 21,090
Cash at bank and in hand |  | 56,638 |  | 42,974
|  | 96,271 |  | 76,544
Creditors: amount falling due within one year | 7 | (75,542) |  | (80,235)
Net current assets |  | 20,729 |  | (3,691)
Total assets less current liabilities |  | 55,641 |  | 25,233
Creditors: amount falling due after more than one year | 8 | (12,545) |  | (8,875)
Accruals and deferred income |  | (15,806) |  | -
Provisions for liabilities | 9 | (6,971) |  | (5,559)
Net assets |  | 20,319 |  | 10,799
Capital and reserves |  |  |
Called up share capital |  | 1,000 |  | 1,000
Profit and loss account |  | 19,319 |  | 9,799
Shareholders' funds |  | 20,319 |  | 10,799
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 18 July 2025 and were signed on its behalf by:
------------------------------- David Cranfield Director
2

Athena Stonecare Limited Notes to the Financial Statements For the year ended 31 March 2025
General Information Athena Stonecare Limited is a private company, limited by shares, registered in England and Wales, registration number 07896296, registration address 25 High Street, High Wycombe, HP11 2AG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 20% Reducing Balance
Motor Vehicles | 3 year Straight Line
Computer Equipment | 5 year Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 6 (2024 : 5).
3. | Intangible fixed assets
Cost | Other |  | Total
| £ |  | £
At 01 April 2024 | 2,830 |  | 2,830
Additions | - |  | -
Disposals | - |  | -
At 31 March 2025 | 2,830 |  | 2,830
Amortisation
At 01 April 2024 | 943 |  | 943
Charge for year | 343 |  | 343
On disposals | - |  | -
At 31 March 2025 | 1,286 |  | 1,286
Net book values
At 31 March 2025 | 1,544 |  | 1,544
At 31 March 2024 | 1,887 |  | 1,887
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 April 2024 | 56,723 |  | 40,980 |  | - |  | 97,703
Additions | 796 |  | 17,000 |  | 1,291 |  | 19,087
Disposals | (13,421) |  | - |  | - |  | (13,421)
At 31 March 2025 | 44,098 |  | 57,980 |  | 1,291 |  | 103,369
Depreciation
At 01 April 2024 | 30,661 |  | 40,971 |  | 325 |  | 71,957
Charge for year | 4,859 |  | 4,259 |  | 258 |  | 9,376
On disposals | (11,332) |  | - |  | - |  | (11,332)
At 31 March 2025 | 24,188 |  | 45,230 |  | 583 |  | 70,001
Net book values
Closing balance as at 31 March 2025 | 19,910 |  | 12,750 |  | 708 |  | 33,368
Opening balance as at 01 April 2024 | 26,062 |  | 9 |  | 966 |  | 27,037
5. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 26,290 |  | 12,480
| 26,290 |  | 12,480
6. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 5,707 |  | 19,049
Prepayments & Accrued Income | 3,486 |  | 442
Other Debtors | 4,150 |  | 1,599
| 13,343 |  | 21,090
7. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 1,094 |  | 1,684
Bank Loans & Overdrafts | 7,560 |  | 7,100
Corporation Tax | 32,595 |  | 31,310
PAYE & Social Security | 1,837 |  | 5,028
Obligations under HP/Financial Leases | 4,800 |  | 414
Wages & Salaries Control Account | 46 |  | -
Directors' Current Accounts | 14,949 |  | 19,274
VAT | 12,661 |  | 15,425
| 75,542 |  | 80,235
8. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 1,734 |  | 8,875
Obligations Under HP/Financial Leases | 10,811 |  | -
| 12,545 |  | 8,875
9. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 6,658 |  | 5,137
Pension Provisions | 313 |  | 422
| 6,971 |  | 5,559
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