REGISTERED NUMBER: 04074895 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 March 2025

for

Shire Cast Stone Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

C Ellwood

G Carrino

A S Ellwood

SECRETARY:

C Ellwood

REGISTERED OFFICE:

Charnwood House

Harcourt Way

Meridian Business Park

Leicestershire

LE19 1WP

REGISTERED NUMBER:

04074895 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Shire Cast Stone Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Shire Cast Stone Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Shire Cast Stone Limited and state those matters that we have agreed to state to the Board of Directors of Shire Cast Stone Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Shire Cast Stone Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Shire Cast Stone Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Shire Cast Stone Limited. You consider that Shire Cast Stone Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Shire Cast Stone Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

5 November 2025

FIXED ASSETS

Tangible assets

4

36,523

40,982

CURRENT ASSETS

Stocks

5,460

5,460

Debtors

5

235,508

314,794

Cash at bank

512,106

24,894

753,074

345,148

CREDITORS

Amounts falling due within one year

6

233,821

203,206

NET CURRENT ASSETS

519,253

141,942

TOTAL ASSETS LESS CURRENT LIABILITIES

555,776

182,924

CREDITORS

Amounts falling due after more than one year

7

2,651

13,098

NET ASSETS

553,125

169,826

CAPITAL AND RESERVES

Called up share capital

8

152

152

Retained earnings

552,973

169,674

SHAREHOLDERS' FUNDS

553,125

169,826

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 November 2025 and were signed on its behalf by:

C Ellwood - Director

1.	STATUTORY INFORMATION

Shire Cast Stone 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.	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.

Improvements to property

-

20% on cost

Plant and machinery

-

25% reducing balance

Fixtures, fittings & equipment

-

25% reducing balance

Motor vehicles

-

25% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 5 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures,

to

Plant and

fittings

Motor

property

machinery

& equipment

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2024

23,264

310,208

16,351

54,167

403,990

Additions

-

6,672

1,345

-

8,017

Disposals

-

(4,071

)

-

-

(4,071

)

At 31 March 2025

23,264

312,809

17,696

54,167

407,936

DEPRECIATION

At 1 April 2024

23,264

283,865

12,003

43,876

363,008

Charge for year

-

8,187

1,426

2,573

12,186

Eliminated on disposal

-

(3,781

)

-

-

(3,781

)

At 31 March 2025

23,264

288,271

13,429

46,449

371,413

NET BOOK VALUE

At 31 March 2025

-

24,538

4,267

7,718

36,523

At 31 March 2024

-

26,343

4,348

10,291

40,982

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

136,568

241,620

Directors' current accounts

81,483

56,120

Deferred tax asset

1,207

804

Prepayments

16,250

16,250

235,508

314,794

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,443

10,191

Trade creditors

18,052

116,692

Corporation tax

154,888

28,619

Social security and other taxes

3,008

5,312

VAT

31,057

26,035

Other creditors

2,168

2,412

Directors' current accounts

10,466

10,466

Accruals and deferred income

3,739

3,479

233,821

203,206

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans - 1-2 years

2,651

10,446

Bank loans - 2-5 years

-

2,652

2,651

13,098

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

102

Ordinary

£1

102

102

50

Ordinary A

£1

50

50

152

152

9.	OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £198,076 (2024: £260,000).

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

31.3.25

31.3.24

£

£

C Ellwood

Balance outstanding at start of year

56,120

55,527

Amounts advanced

105,363

44,024

Amounts repaid

(80,000

)

(43,431

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

81,483

56,120

The loan is on an interest free basis and is repayable on demand.