The Stone Oven Limited - Filleted accounts

Registered number

09942745

The Stone Oven Limited

Unaudited Filleted Accounts

31 January 2026

The Stone Oven Limited
Registered number:		09942745
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		141,464			171,255

Current assets
Stocks		1,500			6,000
Debtors	4	554,904			1,042,548
Cash at bank and in hand		35,458			19,718
		591,862			1,068,266

Creditors: amounts falling due within one year	5	(438,698)			(475,481)

Net current assets			153,164			592,785

Total assets less current liabilities			294,628			764,040

Creditors: amounts falling due after more than one year	6		(21,233)			(512,776)



Net assets			273,395			251,264

Capital and reserves
Called up share capital			100			100
Profit and loss account			273,295			251,164

Shareholder's funds			273,395			251,264

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Siho Dogrucam
Director
Approved by the board on 15 May 2026

The Stone Oven Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			15% straigh line basis
	Motor Vehicles			15% reducing balance basis

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					8		8


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 February 2025	60,562		232,398		22,849		315,809
	Additions	-		8,214		-		8,214
	At 31 January 2026	60,562		240,612		22,849		324,023

	Depreciation
	At 1 February 2025	-		134,467		10,087		144,554
	Charge for the year	-		36,091		1,914		38,005
	At 31 January 2026	-		170,558		12,001		182,559

	Net book value
	At 31 January 2026	60,562		70,054		10,848		141,464
	At 31 January 2025	60,562		97,931		12,762		171,255


4	Debtors					2026		2025
£							£

	Trade debtors					300		372
	Amounts owed by group undertakings and undertakings in which the company has a participating interest					516,279		950,031
	Other debtors					38,325		92,145
						554,904		1,042,548


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					84,020		95,823
	Taxation and social security costs					89,145		66,280
	Other creditors					265,533		313,378
						438,698		475,481


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					21,233		512,776


7	Other information

	The Stone Oven Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Suite 57-58 Capital Business Centre
	22 Carlton Road
	South Croydon
	CR2 0BS