REGISTERED NUMBER: 07134005 (England and Wales)

Unaudited Financial Statements

for the Period 1 February 2025 to 31 March 2026

for

Sheffield Coated Stone Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr W J Corker

Mr J H Corker

Mrs D E Corker

Mr J A Hogan

Mr V Evans

Mr K Hogan

REGISTERED OFFICE:

Woodside Depot

Rutland Street

Sheffield

S3 9PA

REGISTERED NUMBER:

07134005 (England and Wales)

ACCOUNTANTS:

Sutton McGrath Hartley Limited

5 Westbrook Court

Sharrowvale Road

Sheffield

S11 8YZ

FIXED ASSETS

Intangible assets

4

1,296

-

Tangible assets

5

1,870,024

1,722,549

1,871,320

1,722,549

CURRENT ASSETS

Stocks

100,000

80,000

Debtors

6

749,766

551,913

Cash at bank and in hand

39,206

133,812

888,972

765,725

CREDITORS

Amounts falling due within one year

7

2,393,195

2,425,672

NET CURRENT LIABILITIES

(1,504,223

)

(1,659,947

)

TOTAL ASSETS LESS CURRENT LIABILITIES

367,097

62,602

CREDITORS

Amounts falling due after more than one year

8

(38,879

)

(59,283

)

PROVISIONS FOR LIABILITIES

(268,529

)

(290,255

)

NET ASSETS/(LIABILITIES)

59,689

(286,936

)

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

59,589

(287,036

)

SHAREHOLDERS' FUNDS

59,689

(286,936

)

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by:

Mr J H Corker - Director

1.	STATUTORY INFORMATION

Sheffield Coated 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

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

-

15% on reducing balance and 4% on cost

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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.

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

These financial statements have been prepared on the going concern basis.

During the period the company moved to a positive net asset position and the directors believe the company will continue to be profitable in the future. The company has positive cashflow and the directors believe it is able to pay its debt as they fall due.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 10 (2025 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

Additions

761

Reclassification/transfer

1,575

At 31 March 2026

2,336

AMORTISATION

Charge for period

218

Reclassification/transfer

822

At 31 March 2026

1,040

NET BOOK VALUE

At 31 March 2026

1,296

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 February 2025

-

2,076,481

10,100

Additions

159,161

151,989

8,894

Disposals

-

(27,474

)

-

Reclassification/transfer

-

(33,500

)

-

At 31 March 2026

159,161

2,167,496

18,994

DEPRECIATION

At 1 February 2025

-

464,577

1,971

Charge for period

-

140,969

2,546

Eliminated on disposal

-

(9,246

)

-

Reclassification/transfer

-

(14,015

)

-

At 31 March 2026

-

582,285

4,517

NET BOOK VALUE

At 31 March 2026

159,161

1,585,211

14,477

At 31 January 2025

-

1,611,904

8,129

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 February 2025

174,619

6,871

2,268,071

Additions

41,000

9,799

370,843

Disposals

(61,145

)

-

(88,619

)

Reclassification/transfer

31,925

-

(1,575

)

At 31 March 2026

186,399

16,670

2,548,720

DEPRECIATION

At 1 February 2025

75,564

3,410

545,522

Charge for period

34,686

1,878

180,079

Eliminated on disposal

(36,838

)

-

(46,084

)

Reclassification/transfer

13,194

-

(821

)

At 31 March 2026

86,606

5,288

678,696

NET BOOK VALUE

At 31 March 2026

99,793

11,382

1,870,024

At 31 January 2025

99,055

3,461

1,722,549

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

449,330

471,637

Other debtors

300,436

80,276

749,766

551,913

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,556

5,556

Hire purchase contracts (see note 9)

12,032

10,699

Trade creditors

483,108

390,071

Amounts owed to associates

1,341,043

1,506,633

Taxation and social security

94,044

40,568

Other creditors

457,412

472,145

2,393,195

2,425,672

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

17,593

24,075

Hire purchase contracts (see note 9)

21,286

35,208

38,879

59,283

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

1,852

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

12,032

10,699

Between one and five years

21,286

35,208

33,318

45,907

Non-cancellable

operating leases

2026

2025

£

£

Within one year

35,000

35,000

Between one and five years

156,250

151,250

In more than five years

295,000

335,000

486,250

521,250

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

23,149

29,631

Hire purchase contracts

33,318

45,907

56,467

75,538

Included in bank loans is the amount borrowed under the Government's Bounce Back Loan scheme. The amount is repayable by installments with interest charged at 2.5% monthly. The Government acts as guarantor to the lender of this loan.

The hire purchase contracts are secured against the assets to which they relate to. The contracts are payable by monthly instalments over their individual periods, with the longest current contract set to be fully repaid by August 2028. Interest is charged on a monthly basis for each contract individually.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

12.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 March 2026 and the year ended 31 January 2025:

2026

2025

£

£

Mr J H Corker and Mrs D E Corker

Balance outstanding at start of period

57,482

(11,931

)

Amounts advanced

199,105

159,196

Amounts repaid

(10,564

)

(89,783

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

246,023

57,482

The balance is repayable on demand with interest being charged at the official HMRC rate.

13.	RELATED PARTY DISCLOSURES

Aspengold Limited

Aspengold Limited held an investment in the company during part of the previous year. The balance from 2024 (£843,431) which was owed to Aspengold Limited was repaid in full during the previous year.

Corker Properties Limited

Corker Properties Limited is a company which was under the control of the directors partly in the previous year. The balance from 2024 (£65,084) which was owed from Corker Properties Limited was repaid in full during the previous year.

Hogan (Holdings) Limited

Hogan (Holdings) Limited holds an investment in the company. At the year end a balance of £565,556 (2025: £629,998) was owed to Hogan (Holdings) Limited.