ADL Granite and Marble Ltd - Filleted accounts

Registered number

09689816

ADL Granite and Marble Ltd

Filleted Accounts

31 July 2025

ADL Granite and Marble Ltd
Registered number:		09689816
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		56,417			40,667

Current assets
Stocks		60,000			50,000
Debtors	4	41,536			52,084
Cash at bank and in hand		40,275			32,928
		141,811			135,012

Creditors: amounts falling due within one year	5	(241,414)			(218,751)

Net current liabilities			(99,603)			(83,739)

Total assets less current liabilities			(43,186)			(43,072)

Creditors: amounts falling due after more than one year	6		(48,572)			(42,078)



Net liabilities			(91,758)			(85,150)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(91,858)			(85,250)

Shareholders' funds			(91,758)			(85,150)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Wheatley
Director
Approved by the board on 2 January 2026

ADL Granite and Marble Ltd
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			25% straight line
	Plant and machinery			15% straight line
	Fixtures, fittings, tools and equipment			15% straight line

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					9		8


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	11,835		127,621		43,645		183,101
	Additions	-		39,893		-		39,893
	Disposals	-		(208)		-		(208)
	At 31 July 2025	11,835		167,306		43,645		222,786

	Depreciation
	At 1 August 2024	-		116,041		26,393		142,434
	Charge for the year	-		18,341		5,750		24,091
	On disposals	-		(156)		-		(156)
	At 31 July 2025	-		134,226		32,143		166,369

	Net book value
	At 31 July 2025	11,835		33,080		11,502		56,417
	At 31 July 2024	11,835		11,580		17,252		40,667


4	Debtors					2025		2024
£							£

	Trade debtors					10,770		21,318
	Other debtors					30,766		30,766
						41,536		52,084


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					24,594		19,984
	Obligations under finance lease and hire purchase contracts					6,416		6,478
	Trade creditors					82,235		71,325
	Taxation and social security costs					22,180		22,215
	Accruals					446		1,244
	Other creditors					105,543		97,505
						241,414		218,751


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					39,596		28,562
	Obligations under finance lease and hire purchase contracts					8,976		13,516
						48,572		42,078


7	Controlling party

	The company is controlled by the director, who together with her partner, owns 100% of the issued share capital.


8	Other information

	ADL Granite and Marble Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Units A & B, The Works
	Presthope
	Much Wenlock
	Shropshire
	TF13 6DQ