REGISTERED NUMBER: 04512382

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Ideal Marble & Granite Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTOR:

D A Burt

SECRETARY:

Kaye Middleton & Co

REGISTERED OFFICE:

Unit 5 Victor Court

Hunter Drive, Airfield Industrial Estate

Elvington

York

Yorkshire

YO41 4EN

REGISTERED NUMBER:

04512382

ACCOUNTANTS:

Kaye Middleton & Co

19 Railway Street

Pocklington

York

East Yorkshire

YO42 2QR

FIXED ASSETS

Tangible assets

4

38,853

50,788

CURRENT ASSETS

Debtors

5

35,707

42,651

Cash at bank

3,697

9,352

39,404

52,003

CREDITORS

Amounts falling due within one year

6

47,533

63,233

NET CURRENT LIABILITIES

(8,129

)

(11,230

)

TOTAL ASSETS LESS CURRENT LIABILITIES

30,724

39,558

CREDITORS

Amounts falling due after more than one year

7

22,514

39,290

NET ASSETS

8,210

268

CAPITAL AND RESERVES

Called up share capital

60

60

Retained earnings

8,150

208

8,210

268

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 18 November 2025 and were signed by:

D A Burt - Director

1.	STATUTORY INFORMATION

Ideal Marble & Granite Limited is a private company, limited by shares , registered in Not specified/Other. 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

24,283

58,688

15,538

98,509

DEPRECIATION

At 1 October 2024

16,689

17,423

13,609

47,721

Charge for year

1,138

10,316

481

11,935

At 30 September 2025

17,827

27,739

14,090

59,656

NET BOOK VALUE

At 30 September 2025

6,456

30,949

1,448

38,853

At 30 September 2024

7,594

41,265

1,929

50,788

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

and 30 September 2025

58,688

DEPRECIATION

At 1 October 2024

17,423

Charge for year

10,316

At 30 September 2025

27,739

NET BOOK VALUE

At 30 September 2025

30,949

At 30 September 2024

41,265

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

35,707

42,651

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

10,000

Hire purchase contracts

10,109

8,577

Trade creditors

-

(1

)

Taxation and social security

5,850

13,083

Other creditors

31,574

31,574

47,533

63,233

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

6,667

Hire purchase contracts

22,514

32,623

22,514

39,290

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

D A Burt

Balance outstanding at start of year

19,299

13,600

Amounts advanced

-

5,699

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

19,299

19,299

Interest is charged at 3.5% on overdrawn directors loan account balances as appropriate.

The following reproduces the text of the report prepared for the director 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 Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Statement of Financial Position you are responsible for the preparation of the financial statements for the year ended 30 September 2025 set out on pages one to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Kaye Middleton & Co

19 Railway Street

Pocklington

York

East Yorkshire

YO42 2QR

18 November 2025