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Registered number: 10412852
Muxlow & Son Specialist Stone Masons Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Muxlow & Son Specialist Stone Masons Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Muxlow & Son Specialist Stone Masons Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 10412852

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible assets | 5 |  | 74,681 |  | 57,947
Investment Properties | 6 |  | 150,000 |  | 180,000
|  |  | 224,681 |  | 237,947
CURRENT ASSETS
Debtors | 7 | 23,214 |  | 49,028 |
Cash at bank and in hand |  | 20,635 |  | 1,443 |
|  | 43,849 |  | 50,471 |
Creditors: Amounts Falling Due Within One Year | 8 | (106,162 ) |  | (93,639 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (62,313 ) |  | (43,168 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 162,368 |  | 194,779
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (137,617 ) |  | (123,650 )
PROVISIONS FOR LIABILITIES
Deferred taxation |  |  | (3,156 ) |  | -
NET ASSETS |  |  | 21,595 |  | 71,129
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | 21,495 |  | 71,029
SHAREHOLDERS' FUNDS |  |  | 21,595 |  | 71,129

Page 1
Page 2
Muxlow & Son Specialist Stone Masons Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr L T Muxlow Director
31 March 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Muxlow & Son Specialist Stone Masons Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Muxlow & Son Specialist Stone Masons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10412852 . The registered office is Unit 1 Prosper Court, Harrier Way, Eagle Business Park, Yaxley, Peterborough, PE7 3ZB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It was amortised to the profit and loss account over its estimated economic life of 5 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & machinery | 25% written down value
Motor vehicles | 25% written down value

2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Muxlow & Son Specialist Stone Masons Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.9. 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.
2.10. 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
2.11. Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
2.12. Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
2.13. Interest income
Interest income is recognised in the profit and loss using the effective interest method.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
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Muxlow & Son Specialist Stone Masons Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 45,000
As at 31 October 2025 | 45,000
Amortisation
As at 1 November 2024 | 45,000
As at 31 October 2025 | 45,000
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

5. Tangible assets

| Plant & machinery | Motor vehicles | Total
--- | --- | --- | ---
| £ | £ | £
Cost or Valuation
As at 1 November 2024 | 23,768 | 78,166 | 101,934
Additions | 1,979 | 110,962 | 112,941
Disposals | - | (102,794 ) | (102,794 )
As at 31 October 2025 | 25,747 | 86,334 | 112,081
Depreciation
As at 1 November 2024 | 16,824 | 27,163 | 43,987
Provided during the period | 1,990 | 6,422 | 8,412
Disposals | - | (14,999 ) | (14,999 )
As at 31 October 2025 | 18,814 | 18,586 | 37,400
Net Book Value
As at 31 October 2025 | 6,933 | 67,748 | 74,681
As at 1 November 2024 | 6,944 | 51,003 | 57,947

6. Investment Property

| 2025
--- | ---
| £
Fair Value
As at 1 November 2024 | 180,000
Fair value adjustments | (30,000 )
As at 31 October 2025 | 150,000

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Muxlow & Son Specialist Stone Masons Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 4,078 |  | 17,579
Other debtors | 19,136 |  | 31,449
| 23,214 |  | 49,028

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 10,635 |  | 11,616
Trade creditors | 6,780 |  | 9,938
Bank loans and overdrafts | 12,600 |  | 11,975
Other creditors | 12,001 |  | 18,634
Taxation and social security | 64,146 |  | 41,476
| 106,162 |  | 93,639

Bank loans of £2,600 (2024: £1,975), due within one year, are secured by the company.
Obligations under finance lease and hire purchase contracts of £10,635 (2024: £11,616), due within one year, are secured by the company.
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 52,716 |  | 25,818
Bank loans | 84,901 |  | 97,832
| 137,617 |  | 123,650

Bank loans of £81,567 (2024: £84,499), due after more than one year, are secured by the company.
Obligations under finance lease and hire purchase contracts of £52,716 (2024: £25,818), due after one year, are secured by the company.
10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Related Party Transactions
During the year, there were transactions with directors. The balance at the year end totals £2,375 (2024: £4,748) and is included within other creditors. This loan is unsecured, interest free and repayable on demand.
At the balance sheet date £5,325 (2024: £12,163) was owed from Gentlemen & Rogues Ltd, a company which is owned by one of the directors. Interest charged in the year totals £205 (2024: £106). This balance is included within other debtors.
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