IRIS Accounts Production v26.1.10.61 05820736 Board of Directors 1.3.25 28.2.26 28.2.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 05820736 2025-02-28 05820736 2026-02-28 05820736 2025-03-01 2026-02-28 05820736 2024-02-29 05820736 2024-03-01 2025-02-28 05820736 2025-02-28 05820736 ns15:EnglandWales 2025-03-01 2026-02-28 05820736 ns14:PoundSterling 2025-03-01 2026-02-28 05820736 ns10:Director1 2025-03-01 2026-02-28 05820736 ns10:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 05820736 ns10:SmallEntities 2025-03-01 2026-02-28 05820736 ns10:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 05820736 ns10:SmallCompaniesRegimeForDirectorsReport 2025-03-01 2026-02-28 05820736 ns10:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 05820736 ns10:FullAccounts 2025-03-01 2026-02-28 05820736 1 2025-03-01 2026-02-28 05820736 ns10:Director4 2025-03-01 2026-02-28 05820736 ns10:Director5 2025-03-01 2026-02-28 05820736 ns10:RegisteredOffice 2025-03-01 2026-02-28 05820736 ns5:CurrentFinancialInstruments 2026-02-28 05820736 ns5:CurrentFinancialInstruments 2025-02-28 05820736 ns5:Non-currentFinancialInstruments 2026-02-28 05820736 ns5:Non-currentFinancialInstruments 2025-02-28 05820736 ns5:ShareCapital 2026-02-28 05820736 ns5:ShareCapital 2025-02-28 05820736 ns5:RetainedEarningsAccumulatedLosses 2026-02-28 05820736 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 05820736 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-01 2026-02-28 05820736 ns5:ComputerSoftware 2025-03-01 2026-02-28 05820736 ns5:IntangibleAssetsOtherThanGoodwill 2025-02-28 05820736 ns5:IntangibleAssetsOtherThanGoodwill 2026-02-28 05820736 ns5:IntangibleAssetsOtherThanGoodwill 2025-02-28 05820736 ns5:LandBuildings 2025-02-28 05820736 ns5:PlantMachinery 2025-02-28 05820736 ns5:LandBuildings 2025-03-01 2026-02-28 05820736 ns5:PlantMachinery 2025-03-01 2026-02-28 05820736 ns5:LandBuildings 2026-02-28 05820736 ns5:PlantMachinery 2026-02-28 05820736 ns5:LandBuildings 2025-02-28 05820736 ns5:PlantMachinery 2025-02-28 05820736 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-02-28 05820736 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2026-02-28 05820736 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-03-01 2026-02-28 05820736 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-02-28 05820736 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-02-28 05820736 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-28 05820736 ns5:CurrentFinancialInstruments 2025-03-01 2026-02-28 05820736 ns5:Secured 2026-02-28 05820736 ns5:Secured 2025-02-28

REGISTERED NUMBER: 05820736 (England and Wales)

ARTISAN STONE SUPPLIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

28 FEBRUARY 2026

ARTISAN STONE SUPPLIES LIMITED (REGISTERED NUMBER: 05820736) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 8 |

| ARTISAN STONE SUPPLIES LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2026

| DIRECTORS: | M A Walton

| C A Walton

| K L Adams

| REGISTERED OFFICE: | t/a Gwhryd Specialist Stone Quarry

| Gwrhyd Uchaf Farm

| Rhiwfawr

| Swansea

| SA9 2SB

| REGISTERED NUMBER: | 05820736 (England and Wales)

| ACCOUNTANTS: | Bevan Buckland Ltd

| Ground Floor Cardigan House

| Castle Court

| Swansea Enterprise Park

| Swansea

| SA7 9LA

ARTISAN STONE SUPPLIES LIMITED (REGISTERED NUMBER: 05820736) |

BALANCE SHEET

28 FEBRUARY 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 1,362,131 |  | 631,066 |  |

1,362,131 |  | 631,066 |  |

CURRENT ASSETS

Stocks | 415,420 |  | 198,874 |  |

Debtors | 6 | 205,980 |  | 287,531 |  |

Cash at bank | 21,479 |  | - |  |

642,879 |  | 486,405 |  |

CREDITORS

Amounts falling due within one year | 7 | 536,739 |  | 341,766 |  |

NET CURRENT ASSETS | 106,140 |  | 144,639 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,468,271 |  | 775,705 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (830,749 | ) | (132,643 | ) |

PROVISIONS FOR LIABILITIES | (132,594 | ) | (117,260 | ) |

NET ASSETS | 504,928 |  | 525,802 |  |

CAPITAL AND RESERVES

Called up share capital | 5,100 |  | 5,100 |  |

Retained earnings | 499,828 |  | 520,702 |  |

SHAREHOLDERS' FUNDS | 504,928 |  | 525,802 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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.

ARTISAN STONE SUPPLIES LIMITED (REGISTERED NUMBER: 05820736) |

BALANCE SHEET - continued

28 FEBRUARY 2026

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 7 July 2026 and were signed on its behalf by:

M A Walton - Director

ARTISAN STONE SUPPLIES LIMITED (REGISTERED NUMBER: 05820736) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

1. | STATUTORY INFORMATION

| Artisan Stone Supplies 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.

| 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.

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

| Tangible fixed assets

| Plant and Machinery - 20-25% straight line less any residual value

| Fixtures and Fittings - 25% straight line

| Motor Vehicles - 25% straight line

| Land - Nil

| Buildings - 2% straight line

| Mineral reserves are depreciated over their estimated commercial life on a unit of production basis.

| Stocks

| 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 items.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| 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.

ARTISAN STONE SUPPLIES LIMITED (REGISTERED NUMBER: 05820736) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

2. | ACCOUNTING POLICIES - continued

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet.

| Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

| Cash at bank and cash in hand

| Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

| Debtors

| Short term debtors are measured at transaction price, less any impairment.

| Creditors

| Short term creditors are measured at transaction price.

| Provision for liabilities

| Provisions are recognised when the company has a present obligation (legal and constructive) from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.

| Functional and Presentation Currency

| The company's functional and presentation currency is pounds sterling.

| Going Concern

| The company continues to adopt the going concern basis in preparing its financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 19 (2025 - 19 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 6,500 |  |

| AMORTISATION

| At 1 March 2025

| and 28 February 2026 | 6,500 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  |

| At 28 February 2025 | - |  |

ARTISAN STONE SUPPLIES LIMITED (REGISTERED NUMBER: 05820736) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 March 2025 | 20,000 |  | 995,739 |  | 1,015,739 |  |

| Additions | 869,125 |  | 3,515 |  | 872,640 |  |

| Transfer to ownership | - |  | (17,120 | ) | (17,120 | ) |

| Reclassification/transfer | - |  | 17,120 |  | 17,120 |  |

| At 28 February 2026 | 889,125 |  | 999,254 |  | 1,888,379 |  |

| DEPRECIATION

| At 1 March 2025 | - |  | 384,673 |  | 384,673 |  |

| Charge for year | 33,710 |  | 107,865 |  | 141,575 |  |

| At 28 February 2026 | 33,710 |  | 492,538 |  | 526,248 |  |

| NET BOOK VALUE

| At 28 February 2026 | 855,415 |  | 506,716 |  | 1,362,131 |  |

| At 28 February 2025 | 20,000 |  | 611,066 |  | 631,066 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 March 2025 | 492,000 |  |

| Transfer to ownership | (17,120 | ) |

| At 28 February 2026 | 474,880 |  |

| DEPRECIATION

| At 1 March 2025 | 67,869 |  |

| Charge for year | 52,469 |  |

| Transfer to ownership | (33,438 | ) |

| At 28 February 2026 | 86,900 |  |

| NET BOOK VALUE

| At 28 February 2026 | 387,980 |  |

| At 28 February 2025 | 424,131 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 104,937 |  | 287,531 |  |

| Other debtors | 101,043 |  | - |  |

205,980 |  | 287,531 |  |

ARTISAN STONE SUPPLIES LIMITED (REGISTERED NUMBER: 05820736) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2026

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 58,690 |  | 20,656 |  |

| Hire purchase contracts | 105,578 |  | 86,504 |  |

| Trade creditors | 155,435 |  | 158,383 |  |

| Taxation and social security | 50,326 |  | 28,566 |  |

| Other creditors | 166,710 |  | 47,657 |  |

536,739 |  | 341,766 |  |

| Included within other creditors is amount owed to the directors of £89,173 (2025: £37,903). This amount is interest free and repayable on demand.

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | 748,163 |  | - |  |

| Hire purchase contracts | 82,586 |  | 132,643 |  |

830,749 |  | 132,643 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2026 | 2025 |

£ | £ |

| Bank loans | 806,853 |  | - |  |

| The debt in the company is secured against the freehold land, all buildings, trade and other fixtures, and fixed plant and machinery of the company.

10. | ULTIMATE CONTROLLING PARTY

| Mr M A Walton is the ultimate controlling party by majority shareholding.

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

ARTISAN STONE SUPPLIES LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Artisan Stone Supplies Limited for the year ended 28 February 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Artisan Stone Supplies Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Artisan Stone Supplies Limited and state those matters that we have agreed to state to the Board of Directors of Artisan Stone Supplies Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Artisan Stone Supplies Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Artisan Stone Supplies Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Artisan Stone Supplies Limited. You consider that Artisan Stone Supplies Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Artisan Stone Supplies Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bevan Buckland Ltd

Ground Floor Cardigan House

Castle Court

Swansea Enterprise Park

Swansea

SA7 9LA

7 July 2026