REGISTERED NUMBER: 09603058 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2026

FOR

IDEAL STONE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

S I Tree

REGISTERED OFFICE:

21 Stafford Road

Croydon

Surrey

CR0 4NG

REGISTERED NUMBER:

09603058 (England and Wales)

ACCOUNTANTS:

MDH

Chartered Certified Accountants

21 Stafford Road

Croydon

Surrey

CR0 4NG

FIXED ASSETS

Tangible assets

4

19,847

24,575

CURRENT ASSETS

Debtors

5

1,146

3,214

Cash at bank

6,748

11,504

7,894

14,718

CREDITORS

Amounts falling due within one year

6

23,581

27,052

NET CURRENT LIABILITIES

(15,687

)

(12,334

)

TOTAL ASSETS LESS CURRENT LIABILITIES

4,160

12,241

CREDITORS

Amounts falling due after more than one year

7

-

(7,169

)

PROVISIONS FOR LIABILITIES

8

(3,771

)

(4,669

)

NET ASSETS

389

403

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

379

393

SHAREHOLDERS' FUNDS

389

403

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 22 July 2026 and were signed by:

S I Tree - Director

1.	STATUTORY INFORMATION

Ideal Stone Ltd 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.

Going Concern

The financial statements have been prepared on the going concern basis. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, despite their net current liability position.

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

-

25% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

25% 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.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

44,814

Additions

436

At 31 May 2026

45,250

DEPRECIATION

At 1 June 2025

20,239

Charge for year

5,164

At 31 May 2026

25,403

NET BOOK VALUE

At 31 May 2026

19,847

At 31 May 2025

24,575

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/26

31/5/25

£

£

Trade debtors

275

2,090

Other debtors

871

1,124

1,146

3,214

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/5/26

31/5/25

£

£

Hire purchase contracts

-

3,585

Trade creditors

-

107

Taxation and social security

6,356

5,994

Other creditors

17,225

17,366

23,581

27,052

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/5/26

31/5/25

£

£

Hire purchase contracts

-

7,169

8.	PROVISIONS FOR LIABILITIES

31/5/26

31/5/25

£

£

Deferred tax

3,771

4,669

Deferred

tax

£

Balance at 1 June 2025

4,669

Provided during year

(898

)

Balance at 31 May 2026

3,771

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/5/26

31/5/25

value:

£

£

10

Ordinary

1

10

10

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 May 2026 and 31 May 2025:

31/5/26

31/5/25

£

£

S I Tree

Balance outstanding at start of year

(17,366

)

(12,901

)

Amounts advanced

56,186

37,022

Amounts repaid

(56,045

)

(41,487

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(17,225

)

(17,366

)

Interest has been charged on the loan amount that is owed to the Director. This is at a commercial rate of 7.5%.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is S I Tree.

The following reproduces the text of the report prepared for the director 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 Director 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 Ideal Stone Ltd for the year ended 31 May 2026 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Ideal Stone Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Ideal Stone Ltd and state those matters that we have agreed to state to the director of Ideal Stone Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Ideal Stone Ltd 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 profit of Ideal Stone Ltd. You consider that Ideal Stone Ltd 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 Ideal Stone Ltd. 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.

MDH

Chartered Certified Accountants

21 Stafford Road

Croydon

Surrey

CR0 4NG

22 July 2026