REGISTERED NUMBER: 11534784 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

GREEN AND STONE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R J S Baldwin

H O H Baldwin

REGISTERED OFFICE:

2nd Floor

17 Short's Gardens

London

WC2H 9AT

REGISTERED NUMBER:

11534784 (England and Wales)

ACCOUNTANTS:

Raffan and Golding

Chartered Accountants &

Chartered Tax Advisers

17 Short's Gardens

London

WC2H 9AT

FIXED ASSETS

Intangible assets

4

9,863

12,680

Tangible assets

5

16,172

22,618

26,035

35,298

CURRENT ASSETS

Stocks

205,500

201,750

Debtors

6

60,194

55,508

Cash at bank and in hand

48,111

43,537

313,805

300,795

CREDITORS

Amounts falling due within one year

7

320,555

293,365

NET CURRENT (LIABILITIES)/ASSETS

(6,750

)

7,430

TOTAL ASSETS LESS CURRENT LIABILITIES

19,285

42,728

CREDITORS

Amounts falling due after more than one year

8

(15,251

)

(40,734

)

PROVISIONS FOR LIABILITIES

10

(1,286

)

(1,782

)

NET ASSETS

2,748

212

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

2,648

112

SHAREHOLDERS' FUNDS

2,748

212

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 30 December 2025 and were signed on its behalf by:

R J S Baldwin - Director

H O H Baldwin - Director

1.	STATUTORY INFORMATION

Green and 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on cost

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 12 (2024 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

28,173

AMORTISATION

At 1 April 2024

15,493

Charge for year

2,817

At 31 March 2025

18,310

NET BOOK VALUE

At 31 March 2025

9,863

At 31 March 2024

12,680

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

19,878

39,136

59,014

DEPRECIATION

At 1 April 2024

7,658

28,738

36,396

Charge for year

1,988

4,458

6,446

At 31 March 2025

9,646

33,196

42,842

NET BOOK VALUE

At 31 March 2025

10,232

5,940

16,172

At 31 March 2024

12,220

10,398

22,618

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

11,794

8,587

Other debtors

48,400

46,921

60,194

55,508

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

28,482

38,355

Trade creditors

103,437

132,352

Taxation and social security

30,500

34,028

Other creditors

158,136

88,630

320,555

293,365

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

15,251

40,734

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

154,596

142,000

Between one and five years

499,945

583,385

In more than five years

170,800

231,800

825,341

957,185

10.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,286

1,782

Deferred tax

£

Balance at 1 April 2024

1,782

Credit to Income Statement during year

(496

)

Balance at 31 March 2025

1,286

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

80

A Ordinary

1

80

80

20

B Ordinary

1

20

20

100

100