Company registration number 08297148 (England and Wales)
THE CAST STONE COMPANY (HOLDINGS) LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
THE CAST STONE COMPANY (HOLDINGS) LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
The Cast Stone Company (Holdings) Limited
THE CAST STONE COMPANY (HOLDINGS) LIMITED
Statement of financial position
as at 31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
393,999
394,072
Investment properties
4
123,784
223,734
Investments
5
8,500
8,500
526,283
626,306
Current assets
Debtors
32,297
297
Cash at bank and in hand
858,742
645,712
891,039
646,009
Creditors: amounts falling due within one year
(312,923)
(181,666)
Net current assets
578,116
464,343
Total assets less current liabilities
1,104,399
1,090,649
Creditors: amounts falling due after more than one year
-
0
(64,407)
Net assets
1,104,399
1,026,242
Capital and reserves
Called up share capital
8,500
8,500
Profit and loss reserves
1,095,899
1,017,742
Total equity
1,104,399
1,026,242
The Cast Stone Company (Holdings) Limited
THE CAST STONE COMPANY (HOLDINGS) LIMITED
Statement of financial position (CONTINUED)
as at 31 March 2026
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 22 July 2026 and are signed on its behalf by:
K O'Donnell
Director
Company Registration No. 08297148
The Cast Stone Company (Holdings) Limited
THE CAST STONE COMPANY (HOLDINGS) LIMITED
Notes to the financial statements
for the year ended 31 March 2026
- 3 -
1
Accounting policies
Company information

The Cast Stone Company (Holdings) Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1, Victoria House, Victoria Road, Halifax, HX1 5PT.

Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

Turnover

Turnover represents amounts receivable for rents and services. Turnover is recognised on the provision of service obligations where a right to consideration is due.

Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Freehold land and buildings
No depreciation
Plant and machinery
20% reducing balance basis

Freehold land and buildings are not depreciated.

Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. The surplus or deficit on revaluation is recognised in the income statement.

Fixed asset investments

Interests in subsidiaries, are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

The Cast Stone Company (Holdings) Limited
THE CAST STONE COMPANY (HOLDINGS) LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 31 March 2026
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
3
Tangible fixed assets
Freehold land and buildings
Plant and machinery
Total
£
£
£
Cost
At 1 April 2025 and 31 March 2026
393,708
4,583
398,291
Depreciation and impairment
At 1 April 2025
-
0
4,219
4,219
Depreciation charged in the year
-
0
73
73
At 31 March 2026
-
0
4,292
4,292
Carrying amount
At 31 March 2026
393,708
291
393,999
At 31 March 2025
393,708
364
394,072
4
Investment property
2026
£
Fair value
At 1 April 2025
223,734
Disposals
(99,950)
At 31 March 2026
123,784

Investment property comprises residential properties that are included at historic cost. The directors do not think that their open market value is materially different to cost.

The Cast Stone Company (Holdings) Limited
THE CAST STONE COMPANY (HOLDINGS) LIMITED
Notes to the financial statements (CONTINUED)
for the year ended 31 March 2026
- 5 -
5
Fixed asset investments
2026
2025
£
£
Shares in group undertakings and participating interests
8,500
8,500
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