Registration number: 10471085

Stonedale Construction Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 8

Stonedale Construction Limited

Balance Sheet

as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	638,949	687,813
Current assets
Debtors	5	1,425,579	468,937
Cash at bank and in hand		600,730	710,817
		2,026,309	1,179,754
Creditors: Amounts falling due within one year	6	(1,658,028)	(894,737)
Net current assets		368,281	285,017
Total assets less current liabilities		1,007,230	972,830
Creditors: Amounts falling due after more than one year	6	(247,819)	(294,864)
Provisions for liabilities		(156,928)	(171,615)
Net assets		602,483	506,351
Capital and reserves
Allotted, called up and fully paid share capital		10	10
Profit and loss account		602,473	506,341
Shareholders' funds		602,483	506,351

Registration number: 10471085

Stonedale Construction Limited

Balance Sheet

as at 31 October 2025 (continued)

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the Board on 31 July 2026 and signed on its behalf by:
 

......................................... Mr N P West Director

Stonedale Construction Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 October 2025

1	General information

The company is a private company limited by shares incorporated in England within the United Kingdom.

The company's registration number is 10471085.

The address of its registered office is:
Unit 1 Scandinavia Court
Chain Bar Road
Cleckheaton
West Yorkshire
BD19 3QW

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A – ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and the provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

Stonedale Construction Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 October 2025 (continued)

2	Accounting policies (continued)

Contract revenue recognition

In respect of building contracts, revenue is recognised when all the following conditions are satisfied:

- The stage of completion of the contract at the end of the reporting period can be reliably measured and therefore the amount of revenue due to the company can be accurately determined;
- It is probable that the economic benefits associated with the contract will flow to the entity;
- The costs incurred on the contract to the end of the reporting period and the costs to complete the contract can be reliably measured.

Tax

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Tangible assets

Tangible assets are stated in the balance sheet at cost (or deemed cost), less any accumulated depreciation and accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	10% per annum on a reducing balance basis
Motor vehicles	20% per annum on a reducing balance basis
Office equipment	25% per annum on a reducing balance basis

Stonedale Construction Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 October 2025 (continued)

2	Accounting policies (continued)

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Rentals in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

Hire purchase agreements are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year was 10 (2024 - 7).

Stonedale Construction Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 October 2025 (continued)

4	Tangible assets

	Office equipment  £	Motor vehicles  £	Plant and machinery  £	Total £
Cost
At 1 November 2024	12,946	238,811	608,853	860,610
Additions	4,510	73,550	188,230	266,290
Disposals	(13,013)	-	(322,685)	(335,698)
At 31 October 2025	4,443	312,361	474,398	791,202
Depreciation
At 1 November 2024	6,011	43,815	122,971	172,797
Charge for the year	319	45,741	34,672	80,732
Eliminated on disposal	(6,011)	-	(95,265)	(101,276)
At 31 October 2025	319	89,556	62,378	152,253
Net book value
At 31 October 2025	4,124	222,805	412,020	638,949
At 31 October 2024	6,935	194,996	485,882	687,813

Included in fixed assets are assets under hire purchase agreements with a net book value of £506,979. Depreciation in respect of these assets was £67,019.

5

Debtors

Current	Note	2025 £	2024 £
Trade debtors		785,456	150,288
Amounts owed by related parties	8	406,367	184,990
Prepayments		200,281	129,878
Other debtors		33,475	3,781
		1,425,579	468,937

Stonedale Construction Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 October 2025 (continued)

6

Creditors

		2025 £	2024 £
Due within one year
Trade creditors		1,125,555	558,886
Loans and borrowings		166,346	181,658
Taxation and social security		222,756	58,470
Corporation tax liability		18,660	21,132
Accruals and deferred income		22,005	16,108
Other creditors		102,706	58,483
		1,658,028	894,737

Due after one year
Bank loans and hire purchases		247,819	294,864

7	Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £58,333 (2024 - £83,333).

8	Related party transactions

Transactions with directors

2025	At 1 November 2024 £	Advances to directors £	Repayments by directors £	At 31 October 2025 £
Interest free loans	3,781	16,737	(3,781)	16,737

Stonedale Construction Limited

Notes to the Unaudited Financial Statements

for the Year Ended 31 October 2025 (continued)

8	Related party transactions (continued)

Loans to related parties

2025	Parent £	Total £
At start of period	184,990	184,990
Advanced	221,377	221,377
At end of period	406,367	406,367

2024	Parent £	Total £
Advanced	184,990	184,990
At end of period	184,990	184,990

Terms of loans to related parties

The loan to Stonedale Group Holdings Limited is interest free and is repayable on demand.
 

Dividends to related parties

Dividends voted to Stonedale Group Holdings Limited in the current year of £154,000 (2024: £76,000).