1 May 2025 v2026.29.1 micro_entity_frs_105_v1_1_3 filingSoftwarefalsetruetruetruefalseNo description of principal activitytruexbrli:purexbrli:sharesiso4217:GBP113234272025-05-012026-04-30113234272026-04-30113234272025-04-3011323427core:WithinOneYear2026-04-3011323427core:WithinOneYear2025-04-3011323427bus:RegisteredOffice2025-05-012026-04-30113234272024-05-012025-04-30113234272024-05-0111323427bus:Director12025-05-012026-04-301132342712025-05-012026-04-3011323427countries:EnglandWales2025-05-012026-04-3011323427bus:AuditExemptWithAccountantsReport2025-05-012026-04-3011323427bus:PrivateLimitedCompanyLtd2025-05-012026-04-3011323427bus:Micro-entities2025-05-012026-04-3011323427bus:FullAccounts2025-05-012026-04-30
Company registration number:
11323427
Precision Stone Solutions Ltd
Unaudited Filleted Financial Statements for the year ended
30 April 2026
Precision Stone Solutions Ltd
Statement of Financial Position
30 April 2026
20262025
££
Fixed assets
875
 
1,167
 
   
Current assets
5,659
 
3,553
 
Prepayments and accrued income
1,349
  -  
Creditors: amounts falling due within one year
(6,361
 )
(7,717
 )
Net current assets/(liabilities)
647
 
(4,164
 )
Total assets less current liabilities
1,522
 
(2,997
 )
Accruals and deferred income
(920
 )
(938
 )
Net assets/(liabilities)
602
 
(3,935
 )
   
Capital and reserves
602
 
(3,935
 )

Notes to the Financial Statements

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
81 Wath Road
,
Barnsley
,
S73 0SG
, England.

2 Average number of employees

The average number of persons employed by the company during the year was
3
(2025:
3.00
).

3 Transition to FRS 105

These are the first financial statements that comply with FRS 105. The company transitioned to FRS 105 on 1 May 2024.
This has affected the previously reported financial position as follows:
At 1 May 2024At 30 April 2025
££
Reconciliation of equity    
Capital and reserves (as previously stated) (8,767 ) (4,157 )
Deferred Tax -   222  
Capital and reserves (restated)
(8,767
 )
(3,935
 )
For the year ending
30 April 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 financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the
board of directors
and authorised for issue on
5 August 2026
, and are signed on behalf of the board by:
Mr I Heath
Director
Company registration number:
11323427