REGISTERED NUMBER: SC371950 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

ALL STONE GLASGOW LTD.

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

1,681,435

1,830,185

CURRENT ASSETS

Debtors

1,356,575

1,338,735

Cash at bank

408,361

421,339

1,764,936

1,760,074

CREDITORS

Amounts falling due within one year

1,244,818

1,299,756

NET CURRENT ASSETS

520,118

460,318

TOTAL ASSETS LESS CURRENT LIABILITIES

2,201,553

2,290,503

CREDITORS

Amounts falling due after more than one year

(332,804

)

(469,421

)

PROVISIONS FOR LIABILITIES

(473,594

)

(437,603

)

NET ASSETS

1,395,155

1,383,479

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,395,055

1,383,379

SHAREHOLDERS' FUNDS

1,395,155

1,383,479

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 April 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 12 December 2025 and were signed on its behalf by:

T F G Sweeney - Director

1.	STATUTORY INFORMATION

All Stone Glasgow Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC371950

Registered office:

Portcullis Estate

Milton of Campsie

Glasgow

G66 8AQ

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 and revenue recognition

Turnover represents net invoiced sales of soil & aggregates, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

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.

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 16 (2024 - 16 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 May 2024

3,135,858

Additions

473,382

Disposals

(267,495

)

At 30 April 2025

3,341,745

DEPRECIATION

At 1 May 2024

1,305,673

Charge for year

477,267

Eliminated on disposal

(122,630

)

At 30 April 2025

1,660,310

NET BOOK VALUE

At 30 April 2025

1,681,435

At 30 April 2024

1,830,185

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

Totals

£

COST

At 1 May 2024

2,685,763

Additions

460,150

Disposals

(267,495

)

At 30 April 2025

2,878,418

DEPRECIATION

At 1 May 2024

1,162,755

Charge for year

428,754

Eliminated on disposal

(122,630

)

At 30 April 2025

1,468,879

NET BOOK VALUE

At 30 April 2025

1,409,539

At 30 April 2024

1,523,008

5.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £2,072 (2024: £2,784) were due to the fund.

6.	RELATED PARTY DISCLOSURES

Included within "Other Debtors" are loans of £401,612 (2024: £276,983). The loans are with companies in which the directors have common ownership. These loans are interest free and have no fixed terms of repayment.