Caseware UK (AP4) 2024.0.164 2024.0.164 2025-04-30 2025-04-30 2024-05-01 false Construction of domestic buildings 2 2 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10703105 2024-05-01 2025-04-30 10703105 2023-05-01 2024-04-30 10703105 2025-04-30 10703105 2024-04-30 10703105 1 2024-05-01 2025-04-30 10703105 d:Director1 2024-05-01 2025-04-30 10703105 c:PlantMachinery 2024-05-01 2025-04-30 10703105 c:PlantMachinery 2025-04-30 10703105 c:PlantMachinery 2024-04-30 10703105 c:PlantMachinery c:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 10703105 c:OfficeEquipment 2024-05-01 2025-04-30 10703105 c:OfficeEquipment 2025-04-30 10703105 c:OfficeEquipment 2024-04-30 10703105 c:OfficeEquipment c:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 10703105 c:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 10703105 c:CurrentFinancialInstruments 2025-04-30 10703105 c:CurrentFinancialInstruments 2024-04-30 10703105 c:Non-currentFinancialInstruments 2025-04-30 10703105 c:Non-currentFinancialInstruments 2024-04-30 10703105 c:CurrentFinancialInstruments c:WithinOneYear 2025-04-30 10703105 c:CurrentFinancialInstruments c:WithinOneYear 2024-04-30 10703105 c:Non-currentFinancialInstruments c:AfterOneYear 2025-04-30 10703105 c:Non-currentFinancialInstruments c:AfterOneYear 2024-04-30 10703105 c:ShareCapital 2025-04-30 10703105 c:ShareCapital 2024-04-30 10703105 c:RetainedEarningsAccumulatedLosses 2025-04-30 10703105 c:RetainedEarningsAccumulatedLosses 2024-04-30 10703105 d:OrdinaryShareClass1 2024-05-01 2025-04-30 10703105 d:OrdinaryShareClass1 2025-04-30 10703105 d:FRS102 2024-05-01 2025-04-30 10703105 d:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 10703105 d:FullAccounts 2024-05-01 2025-04-30 10703105 d:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 10703105 e:PoundSterling 2024-05-01 2025-04-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 10703105 JEREMY STONE CONSTRUCTION LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 30 APRIL 2025
JEREMY STONE CONSTRUCTION LTD REGISTERED NUMBER:10703105
BALANCE SHEET AS AT 30 APRIL 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 907 |  | 1,446
|  |  | 907 |  | 1,446
Current assets |  |  |  |  |
Debtors | 4 | 44,694 |  | 49,884 |
Bank and cash balances |  | 8,572 |  | 10,667 |
|  | 53,266 |  | 60,551 |
Creditors: amounts falling due within one year | 5 | (29,327) |  | (30,933) |
Net current assets |  |  | 23,939 |  | 29,618
Total assets less current liabilities |  |  | 24,846 |  | 31,064
Creditors: amounts falling due after more than one year | 6 |  | (23,903) |  | (27,182)
Net assets |  |  | 943 |  | 3,882
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | 843 |  | 3,782
|  |  | 943 |  | 3,882
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JEREMY STONE CONSTRUCTION LTD REGISTERED NUMBER:10703105
BALANCE SHEET (CONTINUED) AS AT 30 APRIL 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 April 2026.
___________________________ Mr J Stone
Director
Page 2
JEREMY STONE CONSTRUCTION LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
1. | General information
Jeremy Stone Construction Limited is a private company limited by shares incorporated in England and Wales. The registered office is 40 Chamberlayne Road, London, NW10 3JE. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.
| 2.3 | Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 3
JEREMY STONE CONSTRUCTION LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025 2.Accounting policies (continued)
| 2.6 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 20% |
|  |  |  | Office equipment | - | 20% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.7 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 4
JEREMY STONE CONSTRUCTION LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
3. | Tangible fixed assets
|  | Plant and machinery | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 May 2024 | 13,032 | 2,785 | 15,817
| At 30 April 2025 | 13,032 | 2,785 | 15,817
| Depreciation |  |  |
| At 1 May 2024 | 11,713 | 2,658 | 14,371
| Charge for the year on owned assets | 476 | 63 | 539
| At 30 April 2025 | 12,189 | 2,721 | 14,910
| Net book value |  |  |
| At 30 April 2025 | 843 | 64 | 907
| At 30 April 2024 | 1,319 | 127 | 1,446
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 10,000 | 23,903
| Other debtors | 34,694 | 25,981
|  | 44,694 | 49,884
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JEREMY STONE CONSTRUCTION LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank overdrafts | - | 270
| Bank loans | 6,615 | 6,615
| Trade creditors | 3,308 | 1,981
| Corporation tax | 10,804 | 12,632
| Other taxation and social security | 6,100 | 7,235
| Accruals | 2,500 | 2,200
|  | 29,327 | 30,933
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 23,903 | 27,182
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 Ordinary shares of £1.00 each | 100 | 100
8. | Profit and loss reserves
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Profit and loss account brought forward at the beginning of the year | 3,781 | 1,381
| Other movement in the profit and loss account | 27,062 | 47,401
| Dividends paid in the year | (30,000) | (45,000)
|  | 843 | 3,782
9. | Post balance sheet events
There were no events after the year end which materially affected the company. Page 6
JEREMY STONE CONSTRUCTION LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025
10. | Controlling party
Jeremy Stone, together with his wife owns 100% of the issued share capital of the company and is therefore the ultimate controller of the company.
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