REGISTERED NUMBER: 10073358 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Natural Stone Online Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

D A Burt

M Heath

SECRETARY:

D A Burt

REGISTERED OFFICE:

Unit 6 Victor Court

Hunter Drive

Elvington

Yorkshire

YO41 4EN

REGISTERED NUMBER:

10073358 (England and Wales)

ACCOUNTANTS:

Kaye Middleton & Co

19 Railway Street

Pocklington

York

East Yorkshire

YO42 2QR

FIXED ASSETS

Tangible assets

4

34,708

7,833

CURRENT ASSETS

Stocks

164,620

177,490

Debtors

5

42,203

26,647

Cash at bank and in hand

28,614

12,790

235,437

216,927

CREDITORS

Amounts falling due within one year

6

173,487

191,711

NET CURRENT ASSETS

61,950

25,216

TOTAL ASSETS LESS CURRENT LIABILITIES

96,658

33,049

CREDITORS

Amounts falling due after more than one year

7

29,431

7,500

NET ASSETS

67,227

25,549

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

67,027

25,349

67,227

25,549

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 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 18 November 2025 and were signed on its behalf by:

D A Burt - Director

M Heath - Director

1.	STATUTORY INFORMATION

Natural Stone Online 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.

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 etc

-

25% on 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

33,137

Additions

44,822

Disposals

(28,257

)

At 30 September 2025

49,702

DEPRECIATION

At 1 October 2024

25,304

Charge for year

11,241

Eliminated on disposal

(21,551

)

At 30 September 2025

14,994

NET BOOK VALUE

At 30 September 2025

34,708

At 30 September 2024

7,833

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

Plant and

machinery

etc

£

COST

Additions

43,840

At 30 September 2025

43,840

DEPRECIATION

Charge for year

10,960

At 30 September 2025

10,960

NET BOOK VALUE

At 30 September 2025

32,880

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

42,203

26,647

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,500

10,000

Hire purchase contracts

5,629

-

Trade creditors

39,120

97,341

Taxation and social security

47,138

23,770

Other creditors

76,100

60,600

173,487

191,711

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,500

Hire purchase contracts

29,431

-

29,431

7,500

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 Statement of Financial Position. 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.

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