R G Stones (Timber) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 00717389 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

FOR

R G STONES (TIMBER) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

T Edwards

M A Wolfson

J B Perry

I N Wright

SECRETARY:

M A Wolfson

REGISTERED OFFICE:

Preesgweene

Weston Rhyn

Oswestry

Shropshire

SY10 7TZ

REGISTERED NUMBER:

00717389 (England and Wales)

ACCOUNTANTS:

M. D. Coxey and Co. Limited

Chartered Accountants

25, Grosvenor Road

Wrexham

LL11 1BT

BANKERS:

National Westminster Bank plc

33, Lord Street

Wrexham

LL11 1LP

FIXED ASSETS

Tangible assets

4

2,094,112

2,129,502

Investments

5

2

2,094,114

2,129,504

CURRENT ASSETS

Debtors

6

136,792

129,142

Cash at bank

3,599,682

3,214,273

3,736,474

3,343,415

CREDITORS

Amounts falling due within one year

7

809,063

781,230

NET CURRENT ASSETS

2,927,411

2,562,185

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,021,525

4,691,689

CAPITAL AND RESERVES

Called up share capital

8

6,010

Retained earnings

5,015,515

4,685,679

SHAREHOLDERS' FUNDS

5,021,525

4,691,689

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22nd July 2026 and were signed on its behalf by:

T Edwards - Director

1.	STATUTORY INFORMATION

R G Stones (Timber) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

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

Freehold property

-

50 years

Plant and machinery

-

10% - 33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

Totals

£

COST

At 1st April 2025

1,836,731

863,302

35,764

2,735,797

Additions

-

56,837

-

56,837

At 31st March 2026

1,836,731

920,139

35,764

2,792,634

DEPRECIATION

At 1st April 2025

153,069

448,485

4,741

606,295

Charge for year

24,168

64,482

3,577

92,227

At 31st March 2026

177,237

512,967

8,318

698,522

NET BOOK VALUE

At 31st March 2026

1,659,494

407,172

27,446

2,094,112

At 31st March 2025

1,683,662

414,817

31,023

2,129,502

5.	FIXED ASSET INVESTMENTS

Unlisted

investments

£

COST

At 1st April 2025

and 31st March 2026

2

NET BOOK VALUE

At 31st March 2026

2

At 31st March 2025

2

The company's investments at the Balance Sheet date in the share capital of companies include the following:

R G Stones (Buildings) Limited

Registered office:

Nature of business: Manufacture of mobile buildings

%

Class of shares:

holding

Equity Ordinary shares

100.00

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Other debtors

95,369

97,600

V.A.T.

33,217

30,642

Tax

7,036

-

Prepayments

1,170

900

136,792

129,142

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

121

123

Amounts owed to group undertakings

804,612

769,809

Corporation tax

-

7,016

Social security and other taxes

505

457

Accruals

3,825

809,063

781,230

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

6,010

Ordinary

£1

6,010

9.	CAPITAL COMMITMENTS

31.3.26

31.3.25

£

Contracted but not provided for in the

financial statements

-

10.	RELATED PARTY DISCLOSURES

The company had a balance outstanding at the year end due to its subsidiary, R G Stones (Buildings) Limited, of £804,612 (2025 £769,809).

R G Stones (Buildings) Limited charged the company £159,127 (2025 £130,207) for costs incurred on its behalf and the company charged R G Stones (Buildings) Limited £180,000 (2025 £180,000 ) in respect of management charges.