REGISTERED NUMBER: 05609712 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

ANDREW LOUDON TRADITIONAL AND DECORATIVE

STONEWORK LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

Mr A Loudon

Miss J L Crimmins

REGISTERED OFFICE:

95 King Street

Lancaster

Lancashire

LA1 1RH

REGISTERED NUMBER:

05609712 (England and Wales)

ACCOUNTANTS:

Taylor, Robertson & Willett Ltd

95 King Street

Lancaster

Lancashire

LA1 1RH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

76,221

62,977

76,221

62,977

CURRENT ASSETS

Stocks

30,950

8,054

Debtors

6

205,511

113,148

Cash at bank

5,979

35,375

242,440

156,577

CREDITORS

Amounts falling due within one year

7

124,526

87,964

NET CURRENT ASSETS

117,914

68,613

TOTAL ASSETS LESS CURRENT LIABILITIES

194,135

131,590

CREDITORS

Amounts falling due after more than one year

8

(4,591

)

(18,976

)

PROVISIONS FOR LIABILITIES

(8,594

)

(4,338

)

NET ASSETS

180,950

108,276

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

180,949

108,275

SHAREHOLDERS' FUNDS

180,950

108,276

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 10th July 2026 and were signed on its behalf by:

Mr A Loudon - Director

1.	STATUTORY INFORMATION

Andrew Loudon Traditional and Decorative 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.

Goodwill

Goodwill has been fully amortised.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 3 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st November 2024

and 31st October 2025

15,000

AMORTISATION

At 1st November 2024

and 31st October 2025

15,000

NET BOOK VALUE

At 31st October 2025

-

At 31st October 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1st November 2024

80,116

20,187

7,275

107,578

Additions

7,122

23,500

-

30,622

Disposals

-

(20,187

)

-

(20,187

)

At 31st October 2025

87,238

23,500

7,275

118,013

DEPRECIATION

At 1st November 2024

23,337

16,025

5,239

44,601

Charge for year

11,829

979

408

13,216

Eliminated on disposal

-

(16,025

)

-

(16,025

)

At 31st October 2025

35,166

979

5,647

41,792

NET BOOK VALUE

At 31st October 2025

52,072

22,521

1,628

76,221

At 31st October 2024

56,779

4,162

2,036

62,977

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1st November 2024

and 31st October 2025

60,500

DEPRECIATION

At 1st November 2024

11,044

Charge for year

9,891

At 31st October 2025

20,935

NET BOOK VALUE

At 31st October 2025

39,565

At 31st October 2024

49,456

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

65,308

28,541

Other debtors

140,203

84,607

205,511

113,148

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

674

1,429

Hire purchase contracts

15,679

15,679

Trade creditors

7,518

875

Taxation and social security

66,327

63,238

Other creditors

34,328

6,743

124,526

87,964

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

4,591

18,976

The following reproduces the text of the report prepared for the directors 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 Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31st October 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Our report is prepared solely for the confidential use of the directors and should not be relied upon by any third party without prior reference to ourselves.

Taylor, Robertson & Willett Ltd

95 King Street

Lancaster

Lancashire

LA1 1RH

10th July 2026