Stone Junction Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 05706832

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		49,029		41,503

			49,029		41,503
CURRENT ASSETS
Debtors	5	242,632		200,277
Cash at bank and in hand		104,474		132,641

		347,106		332,918
Creditors: Amounts Falling Due Within One Year	6	(273,605 )		(203,209 )

NET CURRENT ASSETS (LIABILITIES)			73,501		129,709

TOTAL ASSETS LESS CURRENT LIABILITIES			122,530		171,212

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,901 )		(1,521 )

NET ASSETS			118,629		169,691

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			118,529		169,591

SHAREHOLDERS' FUNDS			118,629		169,691

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Stone Junction Limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 R J Stone

Director

15 July 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Stone Junction Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05706832 . The registered office is Suite 1 The Malthouse, Water Street, Stafford, Staffordshire, ST16 2AG.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from public relations consultancy services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to chargeable hours undertaken and costs incurred in relation to a project.

Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

Interest receivable

Interest income is recognised using the effective interest method.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Leasehold Improvements	Not provided
Plant & Machinery	25% on cost
Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

2.4. 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 the profit and loss account as incurred.

2.5. Foreign Currencies

Foreign currency transactions are initially recognised by applying to the foreign currency amount the spot exchange rate between the functional currency and the foreign currency at the date of the transaction.

Monetary assets and liabilities denominated in a foreign currency at the balance sheet date are translated using the closing rate.

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Stone Junction Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.6. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

2.7. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 33 (2025: 34)

4. Tangible Assets

	Land & Property
	Leasehold Improvements	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 March 2025	32,236	4,116	25,010	30,517	91,879
Additions	-	-	147	16,092	16,239
Disposals	-	(3,970 )	(7,700 )	(8,836 )	(20,506 )

As at 28 February 2026	32,236	146	17,457	37,773	87,612

Depreciation
As at 1 March 2025	-	4,116	16,313	29,947	50,376
Provided during the period	-	-	4,405	4,308	8,713
Disposals	-	(3,970 )	(7,700 )	(8,836 )	(20,506 )

As at 28 February 2026	-	146	13,018	25,419	38,583

Net Book Value
As at 28 February 2026	32,236	-	4,439	12,354	49,029

As at 1 March 2025	32,236	-	8,697	570	41,503

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Stone Junction Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	223,852	187,157
Prepayments and accrued income	18,730	10,821
Other debtors	50	1,549
Amounts owed by group undertakings	-	750

	242,632	200,277

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	32,656	18,337
Corporation tax	70,805	45,250
Other taxes and social security	31,798	26,132
VAT	96,363	83,017
Other creditors	5,843	5,102
Accruals and deferred income	24,923	23,202
Director's loan account	465	2,169
Amounts owed to parent undertaking	10,752	-

	273,605	203,209

7. Share Capital

	2026	2025
Allotted, called up and fully paid	£	£
45 Ordinary A shares of £ 1.00 each	45	45
45 Ordinary B shares of £ 1.00 each	45	45
10 Ordinary C shares of £ 1.00 each	10	10

	100	100

8. Other Commitments

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £48,470 (2025 £76,119)

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