| REGISTERED NUMBER: |
| Financial Statements |
| for the Year Ended 31 August 2025 |
| for |
| Stonerush Limited |
| REGISTERED NUMBER: |
| Financial Statements |
| for the Year Ended 31 August 2025 |
| for |
| Stonerush Limited |
| Stonerush Limited (Registered number: 14208603) |
| Contents of the Financial Statements |
| for the Year Ended 31 August 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 3 |
| Stonerush Limited |
| Company Information |
| for the Year Ended 31 August 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| AUDITORS: |
| 63 Broad Green |
| Wellingborough |
| Northamptonshire |
| NN8 4LQ |
| Stonerush Limited (Registered number: 14208603) |
| Balance Sheet |
| 31 August 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 6 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 7 |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
( |
) |
| CAPITAL AND RESERVES |
| Called up share capital | 9 |
| Retained earnings | 10 | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Stonerush Limited (Registered number: 14208603) |
| Notes to the Financial Statements |
| for the Year Ended 31 August 2025 |
| 1. | STATUTORY INFORMATION |
| Stonerush Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements are for an individual entity, they are presented in Sterling (£) and cover the period to 31st August each year. |
| Critical accounting judgements and key sources of estimation uncertainty |
| In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. |
| The key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below: |
| (a) Determining net book value of tangible fixed assets |
| In determining the net book value of tangible fixed assets, management estimate both the residual |
| value and the useful economic lives of the assets. Both judgements rely on the experience of |
| management. |
| Revenue |
| Turnover represents net invoices sale of goods and services, excluding value added tax. |
| Goodwill |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Computer Software is being amortised at 33% on a straight line basis. |
| Tangible fixed assets |
| Land and buildings | - |
| Plant and machinery etc | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Stonerush Limited (Registered number: 14208603) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| Financial instruments |
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans and |
| balances to and from related parties. |
| Debt instruments (other than those wholly repayable or receivable in one year), including loans and other accounts receivable and payable, are initially measured at the present value of future cash flows and subsequently at amortised cost using the effective interest rate method. Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. |
| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective impairment is found, an impairment loss is recognised in the income statement. |
| Taxation |
| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| Stonerush Limited (Registered number: 14208603) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2025 |
| 4. | INTANGIBLE FIXED ASSETS |
| Computer |
| Goodwill | software | Totals |
| £ | £ | £ |
| COST |
| At 1 September 2024 |
| and 31 August 2025 |
| AMORTISATION |
| At 1 September 2024 |
| Amortisation for year |
| At 31 August 2025 |
| NET BOOK VALUE |
| At 31 August 2025 |
| At 31 August 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Freehold | Plant and | and |
| property | machinery | fittings |
| £ | £ | £ |
| COST |
| At 1 September 2024 |
| Additions |
| Reclassification/transfer | ( |
) |
| At 31 August 2025 |
| DEPRECIATION |
| At 1 September 2024 |
| Charge for year |
| Reclassification/transfer | ( |
) |
| At 31 August 2025 |
| NET BOOK VALUE |
| At 31 August 2025 |
| At 31 August 2024 |
| Stonerush Limited (Registered number: 14208603) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2025 |
| 5. | TANGIBLE FIXED ASSETS - continued |
| Motor | Computer |
| vehicles | equipment | Totals |
| £ | £ | £ |
| COST |
| At 1 September 2024 |
| Additions |
| Reclassification/transfer | ( |
) |
| At 31 August 2025 |
| DEPRECIATION |
| At 1 September 2024 |
| Charge for year |
| Reclassification/transfer | ( |
) |
| At 31 August 2025 |
| NET BOOK VALUE |
| At 31 August 2025 |
| At 31 August 2024 |
| 6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Amounts owed by group undertakings |
| Other debtors |
| 7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade creditors |
| Amounts owed to group undertakings |
| Taxation and social security |
| Other creditors |
| Stonerush Limited (Registered number: 14208603) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2025 |
| 8. | FINANCIAL INSTRUMENTS |
| The company has significant exposure to credit, liquidity and market risks, these are limited by the company's financial management policies and practices described below: |
| Credit risk |
| The company's exposure and it's customers credit worthiness is continually monitored so that any potential problems are detected at an early stage. |
| Liquidity risk |
| The directors have ultimate responsibility for liquidity risk management in maintaining adequate reserves and banking facilities. |
| Market risk |
| There is a market risk associated with the fluctuation in demand for the products and services provided. Most of this is mitigated by monitoring the markets. The company holds no derivative financial instruments at the year end. |
| 9. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | 1 | 100 | 100 |
| Called up share capital |
| This represents the nominal value of shares that have been issued. |
| 10. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 September 2024 | ( |
) |
| Deficit for the year | ( |
) |
| At 31 August 2025 | ( |
) |
| Retained earnings |
| This reserve includes all current and prior period retained profit and losses. |
| 11. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006 |
| The Report of the Auditors was unqualified. |
| for and on behalf of |
| 12. | RELATED PARTY DISCLOSURES |
| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group. |
| Stonerush Limited (Registered number: 14208603) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 August 2025 |
| 12. | RELATED PARTY DISCLOSURES - continued |
| The following balances were outstanding at the year end with group members not wholly owned: |
| 2025 | 2024 |
| £ | £ |
| SRG Park Holdings Ltd | (121,944 | ) | (192,709 | ) |
| SRG Parks Ltd | (3,250,538 | ) | (3,546,345 | ) |
| Aspire Parks Ltd | (35,000 | ) | - |
| 13. | ULTIMATE CONTROLLING PARTY |
| The controlling party is SRG Park Holdings Limited. |
| The ultimate controlling party is |
| These financial statements have been consolidated within SRG Park Holdings Limited group accounts. |
| Registered Office of SRG Park Holdings Limited is |
| 1 Saxon House |
| Headway Business Park |
| Corby |
| Northamptonshire |
| NN18 9EZ |
| 14. | GOING CONCERN |
| These accounts have been prepared on the going concern basis on the understanding that there is financial support from the group and ultimate shareholders. |