REGISTERED NUMBER: 14964147 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2025

for

TL Stone Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Directors:

T G Lowther

W J Teece

Registered office:

Castle Barn

Yarkhill

Hereford

HR1 3SS

Registered number:

14964147 (England and Wales)

Accountants:

Acre Accountancy Limited

Unit 2 Foley Works

Foley Trading Estate

Hereford

Herefordshire

HR1 2SF

FIXED ASSETS

Tangible assets

4

12,303

16,404

CURRENT ASSETS

Stocks

568

516

Debtors

5

53,385

33,358

Cash at bank

29,757

3,942

83,710

37,816

CREDITORS

Amounts falling due within one year

6

(62,718

)

(48,938

)

NET CURRENT ASSETS/(LIABILITIES)

20,992

(11,122

)

TOTAL ASSETS LESS CURRENT LIABILITIES

33,295

5,282

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

33,195

5,182

33,295

5,282

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.

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 25 November 2025 and were signed on its behalf by:

T G Lowther - Director

1.	STATUTORY INFORMATION

TL 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.

Motor vehicles

-

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 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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

Cost

At 1 July 2024

and 30 June 2025

1,583

20,290

21,873

Depreciation

At 1 July 2024

397

5,072

5,469

Charge for year

297

3,804

4,101

At 30 June 2025

694

8,876

9,570

Net book value

At 30 June 2025

889

11,414

12,303

At 30 June 2024

1,186

15,218

16,404

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Trade debtors

1,000

2,760

Other debtors

52,385

30,598

53,385

33,358

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Taxation and social security

60,821

25,360

Other creditors

1,897

23,578

62,718

48,938

7.	CALLED UP SHARE CAPITAL

2025

2024

£

£

Ordinary A shares of £1 each

40

40

Ordinary B shares of £1 each

40

40

Ordinary C shares of £1 each

10

10

Ordinary D shares of £1 each

10

10

100

100