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COMPANY REGISTRATION NUMBER: 13083300

Wood and Stone Carpentry and Building Ltd

Filleted Unaudited Financial Statements

31 May 2025

Wood and Stone Carpentry and Building Ltd

Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 12,735 | 16,946

Current assets

Stocks | 94,061 | –
Debtors | 6 | 150,000 | 150,000
Cash at bank and in hand | 64 | 103
| --------- | ---------
| 244,125 | 150,103

Creditors: amounts falling due within one year | 7 | 123,418 | 27,821
| --------- | ---------
Net current assets | 120,707 | 122,282
| --------- | ---------
Total assets less current liabilities | 133,442 | 139,228
| --------- | ---------
Net assets | 133,442 | 139,228
| --------- | ---------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 133,342 | 139,128
| --------- | ---------
Shareholders funds | 133,442 | 139,228
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Wood and Stone Carpentry and Building Ltd

Statement of Financial Position (continued)

31 May 2025
These financial statements were approved by the board of directors and authorised for issue on 19 February 2026 , and are signed on behalf of the board by:

Mr R Bevan |
Director |

Company registration number: 13083300

Wood and Stone Carpentry and Building Ltd

Notes to the Financial Statements

Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Velwell Road, Exeter, EX4 4LE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 25% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets

| Motor vehicles | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 June 2024 and 31 May 2025 | 100 | 16,846 | 16,946
| ---- | -------- | --------
Depreciation |  |  |
At 1 June 2024 | – | – | –
Charge for the year | – | 4,211 | 4,211
| ---- | -------- | --------
At 31 May 2025 | – | 4,211 | 4,211
| ---- | -------- | --------
Carrying amount |  |  |
At 31 May 2025 | 100 | 12,635 | 12,735
| ---- | -------- | --------
At 31 May 2024 | 100 | 16,846 | 16,946
| ---- | -------- | --------

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 150,000 | 150,000
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Other creditors | 123,418 | 27,821
| --------- | --------

8. Director's advances, credits and guarantees
At the yearend the company owed the director £94,042 (2023 £Nil).