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Registration number: 15109816

Stone House Leisure Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Stone House Leisure Ltd

Contents

Company Information | 1
Balance Sheet | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Stone House Leisure Ltd

Company Information

Director | Mr James Craddock

Registration number | 15109816

Registered office | Stone House Stourton Shipston on Stour CV36 5HG

Accountants | mca Shepherd Smail Unit 5 Priory Court Priory Estate Poulton Cirencester GL7 5JB

Stone House Leisure Ltd

(Registration number: 15109816)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investment property | 4 | 680,000 | 660,000
Current assets |  |  |
Debtors | 5 | 53,823 | 2,215
Cash at bank and in hand |  | 1,947 | 39,189
|  | 55,770 | 41,404
Creditors: Amounts falling due within one year | 6 | (15,122) | (9,582)
Net current assets |  | 40,648 | 31,822
Total assets less current liabilities |  | 720,648 | 691,822
Creditors: Amounts falling due after more than one year | 6 | (689,738) | (689,738)
Provisions for liabilities |  | (5,763) | -
Net assets |  | 25,147 | 2,084
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | 25,146 | 2,083
Shareholders' funds |  | 25,147 | 2,084

Stone House Leisure Ltd

(Registration number: 15109816)
Balance Sheet as at 31 March 2026

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

Director's 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 director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 27 July 2026

Mr James Craddock

Director

Stone House Leisure Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Stone House
Stourton
Shipston on Stour
CV36 5HG

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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom 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.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stone House Leisure Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Stone House Leisure Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4 | Investment properties

| 2026 £
At 1 April | 660,000
Disposals | (2,600)
Fair value adjustments | 22,600
At 31 March | 680,000

Investment Properties have been valued by the directors at their market value of £680,000 at the period end.

There has been no valuation of investment property by an independent valuer.

5 | Debtors

Current | Note | 2026 £ | 2025 £
Amounts owed by related parties |  | 53,573 | -
Other debtors |  | 250 | 2,215
|  | 53,823 | 2,215

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 8,884 | 3,593
Accruals and deferred income | 1,250 | 1,000
Other creditors | 4,988 | 4,989
| 15,122 | 9,582

Creditors: amounts falling due after more than one year

| Note | 2026 £ | 2025 £
Due after one year |  |  |
Loans and borrowings | 8 | 689,738 | 689,738

Stone House Leisure Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

7 | Reserves

The changes to each component of equity resulting from items of other comprehensive income for the prior year were as follows:

| Retained earnings £ | Total £
Surplus/deficit on property, plant and equipment revaluation | 454 | 454

8 | Loans and borrowings

Non-current loans and borrowings

| 2026 £ | 2025 £
Other borrowings | 689,738 | 689,738

Other borrowings

The carrying amount of borrowing at year end is £689,738 (2025 - £689,738). Included in the above borrowings is £689,738 of monies owed to JMRC Investments - the parent company.

9 | Parent and ultimate parent undertaking

The company is controlled fully by JMRC Investments,
The company's immediate parent is JMRC Investments, incorporated in England and Wales.

Stone House Leisure Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

10 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
A Ordinary shares of £1 each | 1 | 1 | 1 | 1