REGISTERED NUMBER: 06773777 (England and Wales)

FINANCIAL STATEMENTS FOR THE PERIOD 1 DECEMBER 2023 TO 30 APRIL 2025

FOR

THE STONE AND COBBLE CO. LTD.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Timmins

REGISTERED OFFICE:

288 Church Street

Blackpool

Lancashire

FY1 3QA

REGISTERED NUMBER:

06773777 (England and Wales)

ACCOUNTANTS:

ma2 (Blackpool) Limited

288 Church Street

Blackpool

Lancashire

FY1 3QA

FIXED ASSETS

Intangible assets

4

6,875

9,000

Tangible assets

5

76,028

106,040

82,903

115,040

CURRENT ASSETS

Stocks

59,858

170,158

Debtors

6

395,245

118,948

Cash at bank and in hand

41,150

64,106

496,253

353,212

CREDITORS

Amounts falling due within one year

7

190,016

90,182

NET CURRENT ASSETS

306,237

263,030

TOTAL ASSETS LESS CURRENT LIABILITIES

389,140

378,070

CREDITORS

Amounts falling due after more than one year

8

(5,000

)

(19,044

)

PROVISIONS FOR LIABILITIES

(16,071

)

(17,035

)

NET ASSETS

368,069

341,991

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

367,969

341,891

368,069

341,991

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

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 25 August 2026 and were signed by:

C Timmins - Director

1.	STATUTORY INFORMATION

The Stone and Cobble Co. Ltd. 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

20% on reducing balance and 15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 December 2023

and 30 April 2025

30,000

AMORTISATION

At 1 December 2023

21,000

Charge for period

2,125

At 30 April 2025

23,125

NET BOOK VALUE

At 30 April 2025

6,875

At 30 November 2023

9,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2023

and 30 April 2025

20,472

159,403

179,875

DEPRECIATION

At 1 December 2023

4,094

69,741

73,835

Charge for period

4,640

25,372

30,012

At 30 April 2025

8,734

95,113

103,847

NET BOOK VALUE

At 30 April 2025

11,738

64,290

76,028

At 30 November 2023

16,378

89,662

106,040

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Trade debtors

290,225

118,780

Other debtors

105,020

168

395,245

118,948

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2023

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

-

13,759

Trade creditors

102,871

51,016

Taxation and social security

71,379

11,649

Other creditors

5,766

3,758

190,016

90,182

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2023

£

£

Bank loans

5,000

19,044