REGISTERED NUMBER: 04674893 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

LJC (STONE) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

L J Crook

SECRETARY:

S Crook

REGISTERED OFFICE:

First Floor

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

REGISTERED NUMBER:

04674893 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

Black Country House

Rounds Green Road

Oldbury

West Midlands

B69 2DG

FIXED ASSETS

Intangible assets

4

-

4,200

Tangible assets

5

15,361

15,236

15,361

19,436

CURRENT ASSETS

Stocks

5,127

3,373

Debtors

6

36,889

28,111

Cash at bank and in hand

12,006

17,751

54,022

49,235

CREDITORS

Amounts falling due within one year

7

58,078

48,840

NET CURRENT (LIABILITIES)/ASSETS

(4,056

)

395

TOTAL ASSETS LESS CURRENT LIABILITIES

11,305

19,831

CREDITORS

Amounts falling due after more than one year

8

-

(10,000

)

PROVISIONS FOR LIABILITIES

9

(8,335

)

(8,335

)

NET ASSETS

2,970

1,496

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

2,968

1,494

2,970

1,496

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 July 2026 and were signed by:

L J Crook - Director

1.	STATUTORY INFORMATION

LJC (Stone) 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

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.

Patents and licences are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 14 (2025 - 14 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

Goodwill

assets

Totals

£

£

£

Cost

At 1 April 2025

and 31 March 2026

42,000

3,334

45,334

Amortisation

At 1 April 2025

37,800

3,334

41,134

Charge for year

4,200

-

4,200

At 31 March 2026

42,000

3,334

45,334

Net book value

At 31 March 2026

-

-

-

At 31 March 2025

4,200

-

4,200

5.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

Cost

At 1 April 2025

73,261

Additions

3,948

At 31 March 2026

77,209

Depreciation

At 1 April 2025

58,025

Charge for year

3,823

At 31 March 2026

61,848

Net book value

At 31 March 2026

15,361

At 31 March 2025

15,236

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

6,974

3,918

Other debtors

29,915

24,193

36,889

28,111

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

9,069

10,795

Taxation and social security

29,123

19,402

Other creditors

9,886

8,643

58,078

48,840

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

10,000

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Other provisions

8,335

8,335

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2026

2025

£

£

L J Crook

Balance outstanding at start of year

19,946

23,096

Amounts advanced

25,778

21,362

Amounts repaid

(20,700

)

(24,512

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

25,024

19,946