Company registration number 11940334 (England and Wales)
HIGH STONES HOLDINGS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
HIGH STONES HOLDINGS LTD
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
2 - 4
HIGH STONES HOLDINGS LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
7,949
10,599
Investments
4
25,000
25,000
32,949
35,599
Current assets
Debtors
5
32
45,878
Cash at bank and in hand
47,501
30,572
47,533
76,450
Creditors: amounts falling due within one year
6
(5,903)
(1,200)
Net current assets
41,630
75,250
Net assets
74,579
110,849
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
74,479
110,749
Total equity
74,579
110,849

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 April 2026 and are signed on its behalf by:
A L Dixon
Director
Company registration number 11940334 (England and Wales)
High Stones Holdings Ltd
HIGH STONES HOLDINGS LTD
Notes to the financial statements
for the year ended 31 December 2025
- 2 -
1
Accounting policies
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT.

Turnover is recognised upon the provision of services.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% reducing balance
Motor vehicles
Depreciated in full

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

High Stones Holdings Ltd
HIGH STONES HOLDINGS LTD
Notes to the financial statements (CONTINUED)
for the year ended 31 December 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
0
2
3
Tangible fixed assets
Plant and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
13,750
1,500
15,250
Depreciation and impairment
At 1 January 2025
3,151
1,500
4,651
Depreciation charged in the year
2,650
-
0
2,650
At 31 December 2025
5,801
1,500
7,301
Carrying amount
At 31 December 2025
7,949
-
0
7,949
At 31 December 2024
10,599
-
0
10,599
4
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
25,000
25,000
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
32
45,878
High Stones Holdings Ltd
HIGH STONES HOLDINGS LTD
Notes to the financial statements (CONTINUED)
for the year ended 31 December 2025
- 4 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
1,330
-
0
Other creditors
3,373
-
0
Accruals and deferred income
1,200
1,200
5,903
1,200
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
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