REGISTERED NUMBER: 04776100 (England and Wales)

A & Y Stone Plant Limited

Abridged Unaudited Financial Statements for the Year Ended 30 June 2025

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M P Stone

D J Stone

A G Stone

Mrs Y J J Stone

REGISTERED OFFICE:

4 King Square

Bridgwater

Somerset

TA6 3YF

REGISTERED NUMBER:

04776100 (England and Wales)

ACCOUNTANTS:

Maxwells

Chartered Accountants

4 King Square

Bridgwater

Somerset

TA6 3YF

BANKERS:

HSBC Bank plc

6-8 Colliers Walk

Nailsea

North Somerset

BS48 1RH

FIXED ASSETS

Intangible assets

5

-

1,930

Tangible assets

6

37,973

51,120

Investments

7

53,650

50,093

91,623

103,143

CURRENT ASSETS

Debtors

30,048

166,145

Cash at bank

239,548

175,560

269,596

341,705

CREDITORS

Amounts falling due within one year

46,263

138,562

NET CURRENT ASSETS

223,333

203,143

TOTAL ASSETS LESS CURRENT LIABILITIES

314,956

306,286

PROVISIONS FOR LIABILITIES

7,166

9,713

NET ASSETS

307,790

296,573

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

307,690

296,473

SHAREHOLDERS' FUNDS

307,790

296,573

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 30 June 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 7 November 2025 and were signed on its behalf by:

M P Stone - Director

1.	STATUTORY INFORMATION

A & Y Stone Plant Limited 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill was being amortised over 20 years from the date of purchase of the business in 2009 but this policy was changed with effect 1 July 2015 to write off over 9 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 15% on reducing balance

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

5.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 July 2024

and 30 June 2025

38,600

AMORTISATION

At 1 July 2024

36,670

Amortisation for year

1,930

At 30 June 2025

38,600

NET BOOK VALUE

At 30 June 2025

-

At 30 June 2024

1,930

6.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 July 2024

311,070

Disposals

(21,045

)

At 30 June 2025

290,025

DEPRECIATION

At 1 July 2024

259,950

Charge for year

12,494

Eliminated on disposal

(20,392

)

At 30 June 2025

252,052

NET BOOK VALUE

At 30 June 2025

37,973

At 30 June 2024

51,120

7.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST OR VALUATION

At 1 July 2024

50,093

Additions

952

Revaluations

2,605

At 30 June 2025

53,650

NET BOOK VALUE

At 30 June 2025

53,650

At 30 June 2024

50,093

Cost or valuation at 30 June 2025 is represented by:

Totals

£

Valuation in 2025

53,650