Registration number: 14550102

Stony CS International Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Stony CS International Ltd

Company Information

Directors

C M Steinbrecher Mrs S J Steinbrecher

Registered office

111/113 High Street Evesham Worcestershire England WR11 4XP

Accountants

Clement Rabjohns Limited Chartered Accountants111/113 High Street Evesham Worcestershire WR11 4XP

Stony CS International Ltd

(Registration number: 14550102)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	890	-
Current assets
Debtors	5	35,842	46,932
Cash at bank and in hand		3,447	10,991
		39,289	57,923
Creditors: Amounts falling due within one year	6	(37,516)	(55,386)
Net current assets		1,773	2,537
Net assets		2,663	2,537
Capital and reserves
Called up share capital		200	200
Retained earnings		2,463	2,337
Shareholders' funds		2,663	2,537

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 5 June 2026 and signed on its behalf by:
 

......................................... C M Steinbrecher Director

Stony CS International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
111/113 High Street
Evesham
Worcestershire
WR11 4XP
England

These financial statements were authorised for issue by the Board on 5 June 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration receivable for the provision of services and rechargeable expenses in the ordinary course of the company’s activities. Turnover is shown net of discounts and foreign exchange variances.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Stony CS International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	20% straight line

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).

Stony CS International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
Additions	1,113	1,113
At 31 March 2026	1,113	1,113
Depreciation
Charge for the year	223	223
At 31 March 2026	223	223
Carrying amount
At 31 March 2026	890	890

5

Debtors

Current	2026 £	2025 £
Trade debtors	13,500	19,740
Prepayments	-	326
Other debtors	22,342	26,866
	35,842	46,932

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	35,716	53,586
Accruals and deferred income	1,800	1,800
	37,516	55,386

7	Related party transactions

Transactions with directors

2026	At 1 April 2025 £	Advances to director £	Repayments by director £	At 31 March 2026 £
Loans repayable on demand with interest at approved HMRC rates	25,405	169,798	(174,021)	21,182

Stony CS International Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

2025	At 1 January 2024 £	Advances to director £	Repayments by director £	At 31 March 2025 £
Loans repayable on demand with interest at approved HMRC rates	27,976	244,002	(246,573)	25,405