REGISTERED NUMBER: 00326384 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

J. Stoneman and Sons Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

7

DIRECTORS:

C J Stoneman

Ms M R S Stoneman

Ms M R Stoneman

W J Stoneman

SECRETARY:

C J Stoneman

REGISTERED OFFICE:

Doran Court

Shaw's Corner

Redhill

Surrey

RH1 6AZ

REGISTERED NUMBER:

00326384 (England and Wales)

ACCOUNTANTS:

ACL & Co

Chartered Certified Accountants

The Coach House

1 Howard Road

Reigate

RH2 7JE

FIXED ASSETS

Tangible assets

4

683,505

696,990

Investments

5

989

989

684,494

697,979

CURRENT ASSETS

Debtors

6

1,910,318

1,870,685

Cash at bank

73,884

95,695

1,984,202

1,966,380

CREDITORS

Amounts falling due within one year

7

1,761,377

1,789,869

NET CURRENT ASSETS

222,825

176,511

TOTAL ASSETS LESS CURRENT LIABILITIES

907,319

874,490

CREDITORS

Amounts falling due after more than one year

8

(550,406

)

(607,519

)

PROVISIONS FOR LIABILITIES

(676

)

(1,720

)

NET ASSETS

356,237

265,251

CAPITAL AND RESERVES

Called up share capital

30,000

30,000

Share premium

1,000

1,000

Capital redemption reserve

1,000

1,000

Retained earnings

324,237

233,251

356,237

265,251

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 17 December 2025 and were signed on its behalf by:

C J Stoneman - Director

1.	STATUTORY INFORMATION

J. Stoneman and Sons 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at 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 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

734,057

375,879

1,109,936

DEPRECIATION

At 1 April 2024

66,666

346,280

412,946

Charge for year

7,565

5,920

13,485

At 31 March 2025

74,231

352,200

426,431

NET BOOK VALUE

At 31 March 2025

659,826

23,679

683,505

At 31 March 2024

667,391

29,599

696,990

5.	FIXED ASSET INVESTMENTS

Shares in

group

Other

undertakings

investments

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

102

887

989

NET BOOK VALUE

At 31 March 2025

102

887

989

At 31 March 2024

102

887

989

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Amounts owed by group undertakings

1,487,729

1,458,444

Other debtors

422,589

412,241

1,910,318

1,870,685

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

61,768

61,768

Amounts owed to group undertakings

1,660,821

1,656,841

Taxation and social security

29,233

33,469

Other creditors

9,555

37,791

1,761,377

1,789,869

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

550,406

607,519

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

231,844

288,957

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Bank loans

300,328

340,826

The bank loan is secured by cross guarantee between J Stoneman and Sons Ltd, Sherlock Funeral Services Ltd and Stoneman Funeral Services Ltd. The company's bankers hold a legal charge over the properties at Doran Court, 49 Bell St, 11 Shelvers Hill and 47A High St Godstone, in respect of all monies due or to become due by the company.

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.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2025 set out on page nil 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.

ACL & Co

Chartered Certified Accountants

The Coach House

1 Howard Road

Reigate

RH2 7JE

Date: .............................................