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Stone Assets Limited

Registered Number
14066038
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

Stone Assets Limited
Company Information
for the year from 1 May 2024 to 30 April 2025

Directors | Lisa Jane Mapleton
| Marcus Andrew Mapleton

Registered Address | 91-97 Saltergate
| Chesterfield
| S40 1LA

Registered Number | 14066038 (England and Wales)

Stone Assets Limited
Statement of Financial Position
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Investments | 3 |  |  | 350,000 |  |  |  | 350,000
|  |  |  | 350,000 |  |  |  | 350,000
Current assets |  |  |  |  |  |  |  |
Cash at bank and on hand |  | 1,808 |  |  |  | 621 |  |
|  | 1,808 |  |  |  | 621 |  |
Creditors amounts falling due within one year |  | (94,976) |  |  |  | (102,569) |  |
Net current assets (liabilities) |  |  |  | (93,168) |  |  |  | (101,948)
Total assets less current liabilities |  |  |  | 256,832 |  |  |  | 248,052
Creditors amounts falling due after one year | 4 |  |  | (231,800) |  |  |  | (231,800)
Provisions for liabilities |  |  |  | (4,408) |  |  |  | (4,408)
Net assets |  |  |  | 20,624 |  |  |  | 11,844
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 20 |  |  |  | 20
Profit and loss account |  |  |  | 20,604 |  |  |  | 11,824
Shareholders' funds | 8 |  |  | 20,624 |  |  |  | 11,844

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 9 January 2026, and are signed on its behalf by:
Marcus Andrew Mapleton Director Registered Company No. 14066038

Stone Assets Limited
Notes to the Financial Statements
for the year ended 30 April 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered office address is 91-97 Saltergate, Chesterfield, England, S40 1LA.

| Statement of compliance
--- | ---
| These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland.'

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost basis, as modified by the revaluation of investment properties measured at fair value through profit or loss.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling, which is the functional currency of the company.

| Revenue from rendering of services
--- | ---
| Rental income represents the rents due for the year under leases all of which relate to properties in the United Kingdom.

| Current taxation
--- | ---
| Current tax represents the amount of tax payable or receivable in respect of taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing difference reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

| Impairment of non-financial assets policy
--- | ---
| Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.

| Investments
--- | ---
| Investment property is carried at fair value determined annually. No depreciation is provided. Changes in fair value are recognised in the income statement for the period.

| Financial instruments
--- | ---
| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in other administrative expenses.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Fixed asset investments
--- | ---
| The fair value of the properties were made in the year by the directors, who have experience in the location and class of properties, on an open market value for existing basis. No further input from an independent valuer was deemed to be required.

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 May 24 | 350,000
| At 30 April 25 | 350,000
| Net book value
| At 30 April 25 | 350,000
| At 30 April 24 | 350,000

4. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 231,800 |  | 231,800
| Total | 231,800 |  | 231,800

| Included within creditors falling due in more than one year is an amount of £231,800 (2024: £231,800) in respect of liabilities which fall due for payment after more than five year from the balance sheet date.

5. | Secured creditors
--- | ---
| There are legal charges over the properties operated by the company.

6. | Directors advances, credits and guarantees
--- | ---
| There are no directors advances, credits or guarantees that require disclosure.

7. | Share capital
--- | ---
| Issued, called up and fully paid Ordinary A Shares of £1 each - 10 Ordinary B Shares of £1 each - 10

8. | Revaluation reserve
--- | ---
| Both previous UK GAAP and FRS 102 require investment properties to be stated in the accounts at their current market value, with no annual depreciation charge. However, while previous UK GAAP stipulated that the surplus on revaluation of the property should be held in the revaluation reserve, which is an unrealised surplus that does not form part of the company's distributable reserve. FRS 102 requires that these surpluses, although still not distributable, be charged through the Profit and Loss Account. Consequently, the Profit and Loss Account reserve at 30 April 2025 includes a non-distributable amount of £18,793 (2024: £18,793).