REGISTERED NUMBER: 08792485 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30th November 2025

for

Eccles Stone Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A Fausset

Mrs J Fausset

REGISTERED OFFICE:

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

REGISTERED NUMBER:

08792485 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Tangible assets

4

4,720

18,907

CURRENT ASSETS

Stocks

2,175

2,175

Debtors

5

17,827

20,733

Cash at bank and in hand

3,724

14,519

23,726

37,427

CREDITORS

Amounts falling due within one year

6

28,538

47,151

NET CURRENT LIABILITIES

(4,812

)

(9,724

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(92

)

9,183

CREDITORS

Amounts falling due after more than one year

7

-

(2,334

)

PROVISIONS FOR LIABILITIES

(897

)

(3,592

)

NET (LIABILITIES)/ASSETS

(989

)

3,257

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(1,089

)

3,157

SHAREHOLDERS' FUNDS

(989

)

3,257

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15th August 2026 and were signed on its behalf by:

Mr A Fausset - Director

1.	STATUTORY INFORMATION

Eccles Stone 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.

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.

Land and buildings

-

10% on cost

Plant and machinery etc

-

25% on reducing balance and 15% 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 Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

At the balance sheet date, the company's liabilities exceeded its assets. The company has received assurance from the directors that they will continue to give financial support to the company for the twelve months from the date of signing these financial accounts.

On this basis, the directors consider it appropriate to prepare the accounts on a going concern basis. However, should the financial support mentioned above not be forthcoming, the going concern basis used in the preparing the company's accounts may be invalid and adjustments would have to be made to reduce the value of assets to their realisable amount and provide for any further liabilities which might arise.

The accounts do not include any adjustment to the company's assets or liabilities that might be necessary should this basis not continue to be appropriate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st December 2024

16,546

67,977

84,523

Additions

-

442

442

Disposals

-

(33,791

)

(33,791

)

At 30th November 2025

16,546

34,628

51,174

DEPRECIATION

At 1st December 2024

16,545

49,071

65,616

Charge for year

1

967

968

Eliminated on disposal

-

(20,130

)

(20,130

)

At 30th November 2025

16,546

29,908

46,454

NET BOOK VALUE

At 30th November 2025

-

4,720

4,720

At 30th November 2024

1

18,906

18,907

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

Plant and

machinery

etc

£

COST

At 1st December 2024

33,792

Transfer to ownership

(33,792

)

At 30th November 2025

-

DEPRECIATION

At 1st December 2024

20,130

Transfer to ownership

(20,130

)

At 30th November 2025

-

NET BOOK VALUE

At 30th November 2025

-

At 30th November 2024

13,662

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,031

7,181

Other debtors

4,796

13,552

17,827

20,733

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,334

4,427

Hire purchase contracts (see note 8)

-

14,332

Trade creditors

1,525

1,850

Taxation and social security

12,913

19,330

Other creditors

11,766

7,212

28,538

47,151

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

2,334

No security has been provided in respect of the bank loans.

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Net obligations repayable:

Within one year

-

14,332

Non-cancellable

operating leases

2025

2024

£

£

Within one year

8,965

577

Between one and five years

11,954

-

20,919

577

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

-

14,332

10.	RELATED PARTY DISCLOSURES

The company trades from land and buildings owned by the directors, no rent was charged in the year by the directors for the company's use of these (2024 - nil).

11.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.