Stone Mountain Limited

	Page
Company Information	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Page 1

Page 2

Balance Sheet

As At 31 March 2026

Balance Sheet

Registered number: 15332624

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		791		-
Investments	5		2,919		-

			3,710		-
CURRENT ASSETS
Debtors	6	156		-
Cash at bank and in hand		213,785		159,073

		213,941		159,073
Creditors: Amounts Falling Due Within One Year	7	(26,107 )		(41,307 )

NET CURRENT ASSETS (LIABILITIES)			187,834		117,766

TOTAL ASSETS LESS CURRENT LIABILITIES			191,544		117,766

NET ASSETS			191,544		117,766

CAPITAL AND RESERVES
Called up share capital	8		50		50
Profit and Loss Account			191,494		117,716

SHAREHOLDERS' FUNDS			191,544		117,766

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Stone Mountain Limited

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

The financial statements were approved by the board of directors on 1 May 2026 and were signed on its behalf by:

Mr R Sehmi

Director

The notes on pages 4 to 6 form part of these financial statements.

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Page 4

Stone Mountain Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Stone Mountain Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15332624 . The registered office is 128 City Road, London, EC1V 2NX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% reducing balance

2.4. Taxation

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.5. Share Capital

Ordinary shares are classified as equty. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2.6. Prepayments

Payments made in advance for goods or services relating to future accounting periods are recognized as prepayments and charged to the profit and loss account over the period to which they relate.

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Stone Mountain Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Investments

Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment. Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	-
Additions	949

As at 31 March 2026	949

Depreciation
As at 1 April 2025	-
Provided during the period	158

As at 31 March 2026	158

Net Book Value
As at 31 March 2026	791

As at 1 April 2025	-

5. Investments

	Listed
	£
Cost or Valuation
As at 1 April 2025	-
Additions	2,919

As at 31 March 2026	2,919

Provision
As at 1 April 2025	-

As at 31 March 2026	-

...CONTINUED

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Stone Mountain Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	2,919

As at 1 April 2025	-

The company invested £3,000 during the year to Invest Engine Portfolio. The market value as at 31 March 2026 was £2,919.

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	156	-

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	22,005	37,205
Accruals and deferred income	4,001	4,001
Directors' loan accounts	101	101

	26,107	41,307

8. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
50 Ordinary Shares of £ 1.00 each	50	50

9. Directors Advances, Credits and Guarantees

At year-end, the company owed the director and shareholder, Mr Rupinder Sehmi, £101 (2025: £101).

Page 6

Directors	Mrs K Sehmi
	Mr R Sehmi

Company Number	15332624

Registered Office	128 City Road
	London
	EC1V 2NX

Business	128 City Road
	London
	EC1V 2NX

Accountants	Ripe LLP
	Chartered Accountants
	9a Burroughs Gardens
	London
	NW4 4AU