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Registered number: 05260313
Bluestone Design & Construction Limited
Unaudited Financial Statements
For The Year Ended 30 September 2025
Johnston Wood Roach Ltd
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05260313
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 146,183 155,092
146,183 155,092
CURRENT ASSETS
Stocks 5 174,655 172,936
Debtors 6 1,486,925 1,436,696
Cash at bank and in hand 246,929 457,550
1,908,509 2,067,182
Creditors: Amounts Falling Due Within One Year 7 (877,263 ) (1,110,591 )
NET CURRENT ASSETS (LIABILITIES) 1,031,246 956,591
TOTAL ASSETS LESS CURRENT LIABILITIES 1,177,429 1,111,683
Creditors: Amounts Falling Due After More Than One Year 8 (100,451 ) (128,563 )
PROVISIONS FOR LIABILITIES
Provisions For Charges (174,460 ) (137,485 )
Deferred Taxation (2,925 ) (8,392 )
NET ASSETS 899,593 837,243
CAPITAL AND RESERVES
Called up share capital 10 3 3
Profit and Loss Account 899,590 837,240
SHAREHOLDERS' FUNDS 899,593 837,243
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For the year ending 30 September 2025 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.
On behalf of the board
Mr Lloyd Medforth
Director
Mr Richard Molyneux
Director
21 May 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bluestone Design & Construction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05260313 . The registered office is 7 Downley Road, Havant, Hampshire, PO9 2NJ.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.4. 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:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 21 (2024: 19)
21 19
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 October 2024 38,025 159,168 8,937 23,925 230,055
Additions - 21,545 8,016 2,832 32,393
As at 30 September 2025 38,025 180,713 16,953 26,757 262,448
Depreciation
As at 1 October 2024 29,065 16,128 5,845 23,925 74,963
Provided during the period 2,240 36,658 1,775 629 41,302
As at 30 September 2025 31,305 52,786 7,620 24,554 116,265
Net Book Value
As at 30 September 2025 6,720 127,927 9,333 2,203 146,183
As at 1 October 2024 8,960 143,040 3,092 - 155,092
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2025 2024
£ £
Motor Vehicles 107,280 143,040
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Page 5
5. Stocks
2025 2024
£ £
Stock 40,000 40,000
Work in progress 134,655 132,936
174,655 172,936
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 588,207 751,479
Amounts owed by group undertakings 143,237 319,976
Other debtors 755,481 365,241
1,486,925 1,436,696
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 20,612 22,754
Trade creditors 561,299 521,020
Bank loans and overdrafts 7,500 10,000
Other creditors 156,346 328,376
Taxation and social security 131,506 228,441
877,263 1,110,591
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 100,451 121,063
Bank loans - 7,500
100,451 128,563
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 20,612 22,754
Later than one year and not later than five years 100,451 121,063
121,063 143,817
121,063 143,817
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10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 3 3
Page 6