FOUNDATION STONE (UK) LIMITED


Directors	LITTLE, Stuart James
	LITTLE, Julie Alison


Company Secretary	LITTLE, Stuart James


Registered Address	35 St Leonards Road
	Northampton
	NN4 8DL


Registered Number	06771499 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		2,581		2,723
			2,581		2,723
Current assets
Stocks	4	7,783		1,190
Debtors	5	5,467		19,659
Cash at bank and on hand		20,936		8,676
		34,186		29,525
Creditors amounts falling due within one year	6	(34,662)		(23,951)
Net current assets (liabilities)			(476)		5,574
Total assets less current liabilities			2,105		8,297
Creditors amounts falling due after one year	7		(1,471)		(5,563)
Provisions for liabilities	8		(490)		(517)
Net assets			144		2,217
Capital and reserves
Called up share capital			100		100
Profit and loss account			44		2,117
Shareholders' funds			144		2,217

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 financial statements were approved and authorised for issue by the Board of Directors on 13 February 2026, and are signed on its behalf by:

LITTLE, Stuart James
Director
Registered Company No. 06771499

FOUNDATION STONE (UK) LIMITED

Notes to the Financial Statements
for the year ended 31 December 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 number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	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.

Revenue from sale of goods

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.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	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.

Deferred tax

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.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Fixtures & fittings	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 January 25	200	7,249	7,449
Additions	-	615	615
Disposals	(83)	(3,125)	(3,208)
At 31 December 25	117	4,739	4,856
Depreciation and impairment
At 01 January 25	-	4,726	4,726
Charge for year	24	650	674
On disposals	-	(3,125)	(3,125)
At 31 December 25	24	2,251	2,275
Net book value
At 31 December 25	93	2,488	2,581
At 31 December 24	200	2,523	2,723

4.	Stocks

	2025	2024
	£	£
Work in progress	7,783	1,190
Total	7,783	1,190

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	100	1,168
Other debtors	5,367	18,491
Total	5,467	19,659

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	774	165
Bank borrowings and overdrafts	4,313	3,293
Taxation and social security	25,901	18,290
Other creditors	2,796	1,169
Accrued liabilities and deferred income	878	1,034
Total	34,662	23,951


	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.

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	1,471	5,563
Total	1,471	5,563

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	490	517
Total	490	517