REGISTERED NUMBER: 08376388 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Cobblestone Projects Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E Tinsley

J W Tinsley

REGISTERED OFFICE:

Cobblestones

4 Marston Road

Tockwith

York

North Yorkshire

YO26 7PR

REGISTERED NUMBER:

08376388 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

Oak Tree House, Harwood Road

Northminster Business Park

Upper Poppleton

York

YO26 6QU

FIXED ASSETS

Investments

4

572,984

673,981

CURRENT ASSETS

Investments

5

2,133

5,464

Cash at bank

187

1

2,320

5,465

CREDITORS

Amounts falling due within one year

6

405,084

492,599

NET CURRENT LIABILITIES

(402,764

)

(487,134

)

TOTAL ASSETS LESS CURRENT LIABILITIES

170,220

186,847

PROVISIONS FOR LIABILITIES

7

15,515

14,241

NET ASSETS

154,705

172,606

CAPITAL AND RESERVES

Called up share capital

8

105

105

Fair value reserve

46,544

60,711

Retained earnings

108,056

111,790

SHAREHOLDERS' FUNDS

154,705

172,606

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 Profit and Loss Account has not been delivered.

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:

J W Tinsley - Director

1.	STATUTORY INFORMATION

Cobblestone Projects 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 as modified by the revaluation of certain assets.

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.

Financial instruments

Financial assets

Short term debtors and cash at bank are measured at amortised cost. Other financial assets, such as listed investments, are measured at fair value through the profit and loss account.

Financial liabilities

Short term trade creditors are measured at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Fixed asset investments

Fixed asset investments are included at fair value. Gains and losses are recognised in the Profit and Loss Account. Deferred taxation is provided on these gains and losses at the rate expected to apply when the investments are sold.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 1 May 2024

673,981

Additions

159,888

Disposals

(269,365

)

Revaluations

8,480

At 30 April 2025

572,984

NET BOOK VALUE

At 30 April 2025

572,984

At 30 April 2024

673,981

Cost or valuation at 30 April 2025 is represented by:

Listed

investments

£

Valuation in 2025

62,059

Cost

510,925

572,984

5.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Other

2,133

5,464

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

1,650

-

Taxation and social security

7,115

450

Directors' current accounts

391,846

490,649

Accruals and deferred income

4,473

1,500

405,084

492,599

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

15,515

14,241

Deferred

tax

£

Balance at 1 May 2024

14,241

Provided during year

1,274

Balance at 30 April 2025

15,515

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

101

Ordinary

£1

101

101

4

Ordinary A

£1

4

4

105

105