W B Victoria Stone Limited - Filleted accounts

Registered number

01155464

W B Victoria Stone Limited

Unaudited Filleted Accounts

30 September 2025

W B Victoria Stone Limited
Registered number:		01155464
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		406,782			165,486

Current assets
Stocks		328,726			342,920
Debtors	4	581,377			324,131
Cash at bank and in hand		14,129			252,558
		924,232			919,609

Creditors: amounts falling due within one year	5	(689,058)			(647,490)

Net current assets			235,174			272,119

Total assets less current liabilities			641,956			437,605

Creditors: amounts falling due after more than one year	6		-			(6,307)

Provisions for liabilities			(23,800)			(12,308)


Net assets			618,156			418,990

Capital and reserves
Called up share capital			100			100
Profit and loss account			618,056			418,890

Shareholder's funds			618,156			418,990

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr M McMahon
Director
Approved by the board on 9 June 2026

W B Victoria Stone Limited
Notes to the Accounts
for the year ended 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold improvements			over the lease term
	Plant, machinery and equipment			15% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					16		14


3	Tangible fixed assets
				Plant and machinery		Leasehold Improvements		Total
£					£		£
	Cost
	At 1 October 2024			163,885		144,880		308,765
	Additions			59,282		212,892		272,174
	Disposals			(1,389)		-		(1,389)
	At 30 September 2025			221,778		357,772		579,550

	Depreciation
	At 1 October 2024			114,422		28,857		143,279
	Charge for the year			12,680		17,618		30,298
	On disposals			(809)		-		(809)
	At 30 September 2025			126,293		46,475		172,768

	Net book value
	At 30 September 2025			95,485		311,297		406,782
	At 30 September 2024			49,463		116,023		165,486


4	Debtors					2025		2024
£							£

	Trade debtors					350,549		121,051
	Amount owed by Directors					12,461		9,995
	Other debtors					218,367		193,085
						581,377		324,131


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					14,699		10,360
	Trade creditors					313,715		368,307
	Taxation and social security costs					319,782		172,120
	Other creditors					40,862		96,703
						689,058		647,490


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					-		6,307


7	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Mr M McMahon
	Short term loan	9,995		9,961		(9,995)		9,961

	Mr A Kerr
	Short term loan	-		2,500		-		2,500

		9,995		12,461		(9,995)		12,461


8	Other information

	W B Victoria Stone Limited is a private company limited by shares and incorporated in England. Its registered office is:
	6A Chapman Way
	Tunbridge Wells
	Kent
	TN2 3EF