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Registered number: 08520982
3 STONES LIMITED
Unaudited Financial Statements
For The Year Ended 31 May 2025
G Foxwell & Co
Chartered Accountants
3 STONES LIMITED
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
3 STONES LIMITED
Balance Sheet
As At 31 May 2025
Balance Sheet
Registered number: 08520982

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 4,000 |  | 6,000
Tangible Assets | 5 |  | 191,327 |  | 194,037
|  |  | 195,327 |  | 200,037
CURRENT ASSETS
Stocks | 6 | 5,000 |  | 5,000 |
Debtors | 7 | - |  | 577 |
Cash at bank and in hand |  | 3,403 |  | 4,400 |
|  | 8,403 |  | 9,977 |
Creditors: Amounts Falling Due Within One Year | 8 | (2,972 ) |  | 2,997 |
NET CURRENT ASSETS (LIABILITIES) |  |  | 5,431 |  | 12,974
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 200,758 |  | 213,011
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (209,836 ) |  | (212,487 )
NET (LIABILITIES)/ASSETS |  |  | (9,078 ) |  | 524
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Revaluation reserve | 11 |  | 31,772 |  | 31,772
Profit and Loss Account |  |  | (40,950 ) |  | (31,348 )
SHAREHOLDERS' FUNDS |  |  | (9,078) |  | 524

Page 1
Page 2
3 STONES LIMITED
Balance Sheet (continued)
As At 31 May 2025
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mrs Jean Agum Gwet Director
12/08/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
3 STONES LIMITED
Notes to the Financial Statements
For The Year Ended 31 May 2025
Notes to the Financial Statements
1. General Information
3 STONES LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08520982 . The registered office is 9 Market Square, Brynmawr, Ebbw Vale, Gwent, NP23 4AJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | Revaluation
Plant & Machinery | 7 years straight line
Fixtures & Fittings | 7 years straight line

2.5. Stocks and Work in Progress
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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
Page 3
Page 4
3 STONES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 June 2024 | 20,000
As at 31 May 2025 | 20,000
Amortisation
As at 1 June 2024 | 14,000
Provided during the period | 2,000
As at 31 May 2025 | 16,000
Net Book Value
As at 31 May 2025 | 4,000
As at 1 June 2024 | 6,000

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Plant & Machinery | Fixtures & Fittings | Total
| £ | £ | £ | £
Cost
As at 1 June 2024 | 179,000 | 8,595 | 25,406 | 213,001
As at 31 May 2025 | 179,000 | 8,595 | 25,406 | 213,001
Depreciation
As at 1 June 2024 | - | 3,666 | 15,298 | 18,964
Provided during the period | - | 524 | 2,186 | 2,710
As at 31 May 2025 | - | 4,190 | 17,484 | 21,674
Net Book Value
As at 31 May 2025 | 179,000 | 4,405 | 7,922 | 191,327
As at 1 June 2024 | 179,000 | 4,929 | 10,108 | 194,037

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 5,000 |  | 5,000

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | - |  | 577

Page 4
Page 5
3 STONES LIMITED
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2025
8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 749 |  | -
Other loans | - |  | (4,880 )
Other creditors | 837 |  | 545
Taxation and social security | 1,386 |  | 1,338
| 2,972 |  | (2,997 )

9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 24,912 |  | 29,894
Other creditors | 184,924 |  | 182,593
| 209,836 |  | 212,487

10. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

11. Reserves

| Revaluation reserve | Profit and Loss Account
--- | --- | ---
| £ | £
As at 1 June 2024 | 31,772 | (31,348 )
Loss for the year and total comprehensive income | - | (9,602 )
As at 31 May 2025 | 31,772 | (40,950 )

Page 5