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Registered Number: 14906256
England and Wales
Unaudited Financial Statements
for the year ended 31 May 2025
for
FRANCIS STONE WALLING & PATIOS LTD

Francis Stone Walling & Patios Ltd Contents Page For the year ended 31 May 2025
Company information | 1
Directors' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Francis Stone Walling & Patios Ltd Company Information For the year ended 31 May 2025
Directors | Mrs L Francis Mr J A Francis
Registered Number | 14906256
Registered Office | Clatworthys Cottage Milton Combe Yelverton Devon PL20 6HP
Accountants | H M Williams Chartered Certified Accountants 5 Sandy Court Ashleigh Way Plymouth PL7 5JX
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Francis Stone Walling & Patios Ltd Directors' Report For the year ended 31 May 2025
Director's report and financial statements The directors present their annual report and the financial statements for the year ended 31 May 2025 Principal activities The principal activity of the company in the year under review was that of building completion and finishing. Directors The directors who have held office during the whole of the year were as follows:
Mrs L Francis
Mr J A Francis
Statement of directors' responsibilities The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to select suitable accounting policies and then apply them consistently make judgments and accounting estimates that are reasonable and prudent prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the board and signed on its behalf by:
---------------------------------- Mr J A Francis Director
Date approved: 14 January 2026 2

Francis Stone Walling & Patios Ltd Statement of Financial Position As at 31 May 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 11,369 |  | 15,205
|  | 11,369 |  | 15,205
Current assets |  |  |
Stocks | 4 | 3,323 |  | 4,277
Debtors | 5 | 7,339 |  | 1,286
Cash at bank and in hand |  | 11,934 |  | 19,335
|  | 22,596 |  | 24,898
Creditors: amount falling due within one year | 6 | (25,397) |  | (31,582)
Net current assets |  | (2,801) |  | (6,684)
Total assets less current liabilities |  | 8,568 |  | 8,521
Provisions for liabilities | 7 | (2,160) |  | (2,889)
Net assets |  | 6,408 |  | 5,632
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | 6,308 |  | 5,532
Shareholders' funds |  | 6,408 |  | 5,632
For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 14 January 2026 and were signed on its behalf by:
------------------------------- Mr J A Francis Director
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Francis Stone Walling & Patios Ltd Notes to the Financial Statements For the year ended 31 May 2025
General Information Francis Stone Walling & Patios Ltd is a private company, limited by shares, registered in England and Wales, registration number 14906256, registration address Clatworthys Cottage, Milton Combe, Yelverton, Devon, PL20 6HP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies 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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. 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 taxation 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. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Computer Equipment | 3 Years Straight Line
Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items.
2. | Average number of employees Average number of employees during the year was 4 (2024 : 4).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 June 2024 | 339 |  | 19,750 |  | 208 |  | 20,297
Additions | - |  | - |  | - |  | -
Disposals | - |  | - |  | - |  | -
At 31 May 2025 | 339 |  | 19,750 |  | 208 |  | 20,297
Depreciation
At 01 June 2024 | 85 |  | 4,938 |  | 69 |  | 5,092
Charge for year | 63 |  | 3,703 |  | 70 |  | 3,836
On disposals | - |  | - |  | - |  | -
At 31 May 2025 | 148 |  | 8,641 |  | 139 |  | 8,928
Net book values
Closing balance as at 31 May 2025 | 191 |  | 11,109 |  | 69 |  | 11,369
Opening balance as at 01 June 2024 | 254 |  | 14,812 |  | 139 |  | 15,205
4. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Stocks | 3,323 |  | 4,277
| 3,323 |  | 4,277
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 6,791 |  | 622
Other Debtors | 548 |  | 664
| 7,339 |  | 1,286
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Taxation and Social Security | 4,738 |  | 5,336
Other Creditors | 20,659 |  | 26,246
| 25,397 |  | 31,582
7. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 2,160 |  | 2,889
| 2,160 |  | 2,889
8. | Ultimate Controlling Party The ultimate controlling party is Mr J A Francis.
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