REGISTERED NUMBER: 09521121 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Paul Tebay Stonework Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P M Tebay

SECRETARY:

REGISTERED OFFICE:

44 Baxendale Street

Bolton

United Kingdom

BL1 6QH

REGISTERED NUMBER:

09521121 (England and Wales)

ACCOUNTANTS:

Peter Wilson Chartered Accountants

Rockfield House

512 Darwen Road

Bromley Cross

Bolton

Lancashire

BL7 9DX

FIXED ASSETS

Tangible assets

4

20,406

25,632

CURRENT ASSETS

Debtors

5

12,929

13,553

Cash at bank and in hand

15,458

8,782

28,387

22,335

CREDITORS

Amounts falling due within one year

6

15,138

16,166

NET CURRENT ASSETS

13,249

6,169

TOTAL ASSETS LESS CURRENT LIABILITIES

33,655

31,801

CREDITORS

Amounts falling due after more than one year

7

1

4,510

NET ASSETS

33,654

27,291

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

33,653

27,290

33,654

27,291

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 26 May 2026 and were signed by:

P M Tebay - Director

1.	STATUTORY INFORMATION

Paul Tebay Stonework 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

-

20% on reducing balance and 20% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 May 2025

and 30 April 2026

61,067

DEPRECIATION

At 1 May 2025

35,435

Charge for year

5,226

At 30 April 2026

40,661

NET BOOK VALUE

At 30 April 2026

20,406

At 30 April 2025

25,632

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

-

1,888

Other debtors

12,929

11,665

12,929

13,553

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

6,540

8,159

Trade creditors

120

-

Taxation and social security

5,380

4,586

Other creditors

3,098

3,421

15,138

16,166

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

1

4,510