REGISTERED NUMBER: 06349877 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

BLUESTONE BUILDERS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

K H Pearson

SECRETARY:

The William Marshall Partnership Limited

REGISTERED OFFICE:

Park View House

Ropewalk

Fishguard

Pembrokeshire

SA65 9BT

REGISTERED NUMBER:

06349877 (England and Wales)

ACCOUNTANTS:

William Marshall & Co

Financial Accountants

Park View House

Ropewalk

Fishguard

Pembrokeshire

SA65 9BT

FIXED ASSETS

Tangible assets

4

29,811

37,387

CURRENT ASSETS

Stocks

5

45,983

43,780

Debtors

6

57,881

66,763

Prepayments and accrued income

6,840

2,386

Cash at bank

1,385

8,775

112,089

121,704

CREDITORS

Amounts falling due within one year

7

96,968

122,415

NET CURRENT ASSETS/(LIABILITIES)

15,121

(711

)

TOTAL ASSETS LESS CURRENT LIABILITIES

44,932

36,676

CREDITORS

Amounts falling due after more than one year

8

-

7,712

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

11

44,832

28,864

SHAREHOLDERS' FUNDS

44,932

28,964

44,932

36,676

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

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

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 May 2026 and were signed by:

K H Pearson - Director

1.	STATUTORY INFORMATION

Bluestone Builders 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 represents net invoiced sales of building services including materials, excluding value added tax.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Equipment

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

Equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

75,707

36,571

5,180

850

118,308

Additions

-

1,700

7,885

-

9,585

Disposals

-

-

(7,885

)

-

(7,885

)

At 31 August 2025

75,707

38,271

5,180

850

120,008

DEPRECIATION

At 1 September 2024

54,267

20,694

5,110

850

80,921

Charge for year

5,548

3,711

346

-

9,605

Eliminated on disposal

-

-

(329

)

-

(329

)

At 31 August 2025

59,815

24,405

5,127

850

90,197

NET BOOK VALUE

At 31 August 2025

15,892

13,866

53

-

29,811

At 31 August 2024

21,440

15,877

70

-

37,387

5.

STOCKS

2025

2024

£

£

Stocks

5,500

5,500

Work-in-progress

40,483

38,280

45,983

43,780

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

57,714

57,641

Other debtors

167

9,122

57,881

66,763

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

601

216

Other loans (see note 9)

7,712

8,214

Hire purchase contracts

-

4,320

Trade creditors

11,080

35,220

Corporation tax

5,406

-

VAT

8,635

1,927

Other creditors

9,277

9,255

Credit card

395

2,865

Directors' current accounts

47,291

42,784

Directors' loan accounts

6,571

17,614

96,968

122,415

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Other loans (see note 9)

-

7,712

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank overdrafts

601

216

Other loans

7,712

8,214

8,313

8,430

Amounts falling due between one and two years:

Other loans - 1-2 years

-

7,712

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50

Ordinary

£1.00

50

50

50

"A" Ordinary

£1.00

50

50

100

100

11.

RESERVES

Retained

earnings

£

At 1 September 2024

28,864

Profit for the year

15,968

At 31 August 2025

44,832