REGISTERED NUMBER: 09146309 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

RENSTONE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Reynolds

C G Reynolds

REGISTERED OFFICE:

Payton House

Packwood Court

Guild Street

STRATFORD-UPON-AVON

Warwickshire

CV37 6RP

REGISTERED NUMBER:

09146309 (England and Wales)

ACCOUNTANTS:

Bernard Rogers & Co

Payton House

Packwood Court

Guild Street

Stratford-upon-Avon

Warwickshire

CV37 6RP

FIXED ASSETS

Tangible assets

4

139,572

161,193

CURRENT ASSETS

Debtors

5

10,000

21,468

Prepayments and accrued income

8,054

7,824

Cash at bank

34,793

78,474

52,847

107,766

CREDITORS

Amounts falling due within one year

6

37,428

61,621

NET CURRENT ASSETS

15,419

46,145

TOTAL ASSETS LESS CURRENT LIABILITIES

154,991

207,338

PROVISIONS FOR LIABILITIES

26,518

30,627

NET ASSETS

128,473

176,711

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

128,323

176,561

128,473

176,711

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by:

G Reynolds - Director

C G Reynolds - Director

1.	STATUTORY INFORMATION

Renstone 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

33% on cost and 25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

302,963

Additions

31,089

Disposals

(25,050

)

At 31 December 2025

309,002

DEPRECIATION

At 1 January 2025

141,770

Charge for year

47,013

Eliminated on disposal

(19,353

)

At 31 December 2025

169,430

NET BOOK VALUE

At 31 December 2025

139,572

At 31 December 2024

161,193

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

10,000

21,468

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

19,236

55,584

Taxation and social security

14,363

3,066

Other creditors

3,829

2,971

37,428

61,621

7.	RELATED PARTY DISCLOSURES

At 31 December 2024 a balance of £10,000 was owed to the company by Stratstone Developments Limited, a company in which Mr G Reynolds is a director and shareholder. The loan is repayable on demand and no interest is being charged.