IRIS Accounts Production v26.1.0.640 08498500 Board of Directors 1.4.24 29.3.25 29.3.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08498500 2024-03-31 08498500 2025-03-29 08498500 2024-04-01 2025-03-29 08498500 2023-03-31 08498500 2023-04-01 2024-03-31 08498500 2024-03-31 08498500 ns15:EnglandWales 2024-04-01 2025-03-29 08498500 ns14:PoundSterling 2024-04-01 2025-03-29 08498500 ns10:Director1 2024-04-01 2025-03-29 08498500 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-29 08498500 ns10:SmallEntities 2024-04-01 2025-03-29 08498500 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-29 08498500 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-29 08498500 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-29 08498500 ns10:FullAccounts 2024-04-01 2025-03-29 08498500 1 2024-04-01 2025-03-29 08498500 ns10:Director2 2024-04-01 2025-03-29 08498500 ns10:Director3 2024-04-01 2025-03-29 08498500 ns10:RegisteredOffice 2024-04-01 2025-03-29 08498500 ns5:CurrentFinancialInstruments 2025-03-29 08498500 ns5:CurrentFinancialInstruments 2024-03-31 08498500 ns5:ShareCapital 2025-03-29 08498500 ns5:ShareCapital 2024-03-31 08498500 ns5:RetainedEarningsAccumulatedLosses 2025-03-29 08498500 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 08498500 ns5:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-29 08498500 ns5:ComputerSoftware 2024-04-01 2025-03-29 08498500 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-04-01 2025-03-29 08498500 ns5:ComputerEquipment 2024-04-01 2025-03-29 08498500 ns5:ComputerSoftware 2024-03-31 08498500 ns5:ComputerSoftware 2025-03-29 08498500 ns5:ComputerSoftware 2024-03-31 08498500 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-03-31 08498500 ns5:ComputerEquipment 2024-03-31 08498500 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-03-29 08498500 ns5:ComputerEquipment 2025-03-29 08498500 ns5:ShortLeaseholdAssets ns5:LandBuildings 2024-03-31 08498500 ns5:ComputerEquipment 2024-03-31 08498500 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-29 08498500 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 08498500 ns5:WithinOneYear 2025-03-29 08498500 ns5:WithinOneYear 2024-03-31 08498500 ns5:BetweenOneFiveYears 2025-03-29 08498500 ns5:BetweenOneFiveYears 2024-03-31 08498500 ns5:AllPeriods 2025-03-29 08498500 ns5:AllPeriods 2024-03-31

REGISTERED NUMBER: 08498500 (England and Wales)

Unaudited Financial Statements |

for the Period 1 April 2024 to 29 March 2025 |

for |

Janine Stone Limited |

| Janine Stone Limited (Registered number: 08498500) |

Contents of the Financial Statements

for the Period 1 April 2024 to 29 March 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Janine Stone Limited |

Company Information

for the Period 1 April 2024 to 29 March 2025

| DIRECTORS: | Mr G J Stone

| Mrs J Stone

| Mr N H Gouldman

| REGISTERED OFFICE: | FFT

| Reedham House

| 31 King Street West

| Manchester

| Greater Manchester

| M3 2PJ

| BUSINESS ADDRESS: | 4 Oakfield Road

| Altrincham

| Cheshire

| WA15 8EJ

| REGISTERED NUMBER: | 08498500 (England and Wales)

| ACCOUNTANTS: | Freedman Frankl & Taylor

| Chartered Accountants

| Reedham House

| 31 King Street West

| Manchester

| M3 2PJ

| Janine Stone Limited (Registered number: 08498500) |

Balance Sheet

29 March 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 597 |  | 896 |  |

Tangible assets | 5 | 8,253 |  | 12,317 |  |

8,850 |  | 13,213 |  |

CURRENT ASSETS

Stocks | - |  | 439,083 |  |

Debtors | 6 | 993,886 |  | 1,258,384 |  |

Cash at bank | 737,229 |  | 5,084,188 |  |

1,731,115 |  | 6,781,655 |  |

CREDITORS

Amounts falling due within one year | 7 | (942,301 | ) | (5,814,630 | ) |

NET CURRENT ASSETS | 788,814 |  | 967,025 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 797,664 |  | 980,238 |  |

PROVISIONS FOR LIABILITIES | (1,234 | ) | (922 | ) |

NET ASSETS | 796,430 |  | 979,316 |  |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | 796,428 |  | 979,314 |  |

SHAREHOLDERS' FUNDS | 796,430 |  | 979,316 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| Janine Stone Limited (Registered number: 08498500) |

Balance Sheet - continued

29 March 2025

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 Board of Directors and authorised for issue on 24 June 2026 and were signed on its behalf by:

Mr G J Stone - Director

| Janine Stone Limited (Registered number: 08498500) |

Notes to the Financial Statements

for the Period 1 April 2024 to 29 March 2025

1. | STATUTORY INFORMATION

| Janine Stone Limited 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 the invoice value of goods and services provided net of value added tax.

| Revenue from contracts to provide goods and services are recognised in the period in which the goods and services are provided in accordance with the stage of completion of the contract.

| Bank interest is recognised in the period in which they are received.

| 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.

| Website is being amortised evenly over its estimated useful life of three years.

| Tangible fixed assets

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

| Short leasehold | - | The period of the lease

| Computer equipment | - | 33% on reducing balance

| Tangible fixed assets are initially recorded at cost less accumulated depreciation and accumulated impairment losses.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the period 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.

| Janine Stone Limited (Registered number: 08498500) |

Notes to the Financial Statements - continued

for the Period 1 April 2024 to 29 March 2025

2. | ACCOUNTING POLICIES - continued

| 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 period 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Long term contracts

| The amount of long term contracts, at costs incurred, net of amounts transferred to cost of sales, after deducting foreseeable losses and payments on account not matched with turnover, is included in work in progress and stock as long-term contract balances. The amount by which recorded turnover is in excess of payments on account is included in the debtors as amounts recoverable on long term contracts. Payments in excess of recorded turnover and long term contract balances are included in creditors; payments received on account on long term contracts. The amount by which provisions or accruals for foreseeable losses exceed costs incurred, after transfers to cost of sales, is included within either provisions for liabilities and charges or creditors, as appropriate.

| Going concern

| The company's financial statements for the period ended 29 March 2025 have been prepared on a going concern basis as, after making appropriate enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 17 (2024 - 21 ) .

4. | INTANGIBLE FIXED ASSETS

| Website

£ |

| COST

| At 1 April 2024

| and 29 March 2025 | 10,000 |  |

| AMORTISATION

| At 1 April 2024 | 9,104 |  |

| Amortisation for period | 299 |  |

| At 29 March 2025 | 9,403 |  |

| NET BOOK VALUE

| At 29 March 2025 | 597 |  |

| At 31 March 2024 | 896 |  |

| Janine Stone Limited (Registered number: 08498500) |

Notes to the Financial Statements - continued

for the Period 1 April 2024 to 29 March 2025

5. | TANGIBLE FIXED ASSETS

| Short |  | Computer |

| leasehold |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 April 2024

| and 29 March 2025 | 11,911 |  | 19,850 |  | 31,761 |  |

| DEPRECIATION

| At 1 April 2024 | 6,078 |  | 13,366 |  | 19,444 |  |

| Charge for period | 1,924 |  | 2,140 |  | 4,064 |  |

| At 29 March 2025 | 8,002 |  | 15,506 |  | 23,508 |  |

| NET BOOK VALUE

| At 29 March 2025 | 3,909 |  | 4,344 |  | 8,253 |  |

| At 31 March 2024 | 5,833 |  | 6,484 |  | 12,317 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 796,996 |  | 1,180,989 |  |

| Other debtors | 196,890 |  | 77,395 |  |

993,886 |  | 1,258,384 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 784,366 |  | 960,380 |  |

| Taxation and social security | 34,046 |  | 564,051 |  |

| Other creditors | 123,889 |  | 4,290,199 |  |

942,301 |  | 5,814,630 |  |

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2025 | 2024 |

£ | £ |

| Within one year | - |  | 17,500 |  |

| Between one and five years | - |  | 63,438 |  |

- |  | 80,938 |  |

9. | RELATED PARTY DISCLOSURES

| Included within other creditors is the directors current account balance amounting to £460 (2024: £358). There are no fixed repayment terms and no interest is chargeable to the company in respect of this balance.

| During the year, the company paid rent amounting to £62,400 for a property owned personally by directors.