REGISTERED NUMBER: 12271808 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

SMARTSTONE ENERGY SOLUTIONS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs L A Hanson

G M E Hanson

REGISTERED OFFICE:

71-75 Shelton Street

London

Greater London

United Kingdom

WC2H 9JQ

REGISTERED NUMBER:

12271808 (England and Wales)

ACCOUNTANTS:

WatkinsonBlack

1st Floor

264 Manchester Road

Warrington

Cheshire

WA1 3RB

FIXED ASSETS

Tangible assets

4

44,669

49,829

CURRENT ASSETS

Stocks

19,987

12,000

Debtors

5

34,576

96,320

Cash at bank

27,443

10,262

82,006

118,582

CREDITORS

Amounts falling due within one year

6

9,742

15,135

NET CURRENT ASSETS

72,264

103,447

TOTAL ASSETS LESS CURRENT LIABILITIES

116,933

153,276

CREDITORS

Amounts falling due after more than one year

7

38,636

41,976

NET ASSETS

78,297

111,300

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

78,295

111,298

78,297

111,300

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 May 2026 and were signed on its behalf by:

G M E Hanson - Director

Mrs L A Hanson - Director

1.	STATUTORY INFORMATION

Smartstone Energy Solutions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

108,504

Additions

11,695

Disposals

(6,246

)

At 31 October 2025

113,953

DEPRECIATION

At 1 November 2024

58,675

Charge for year

14,889

Eliminated on disposal

(4,280

)

At 31 October 2025

69,284

NET BOOK VALUE

At 31 October 2025

44,669

At 31 October 2024

49,829

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

1,420

69,125

Other debtors

33,156

27,195

34,576

96,320

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

5,791

10,127

Taxation and social security

2,275

3,351

Other creditors

1,676

1,657

9,742

15,135

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

15,350

18,497

Hire purchase contracts

23,286

23,280

Other creditors

-

199

38,636

41,976

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

15,350

18,497