REGISTERED NUMBER: 06376683 (England and Wales)

SCREED & STONE LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J K Houlston

C M Pollard

Mrs D M Powell

REGISTERED OFFICE:

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

REGISTERED NUMBER:

06376683 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

206,495

228,742

CURRENT ASSETS

Stocks

60,067

41,850

Debtors

5

616,227

541,979

Cash at bank

4,598

16,220

680,892

600,049

CREDITORS

Amounts falling due within one year

6

623,420

563,499

NET CURRENT ASSETS

57,472

36,550

TOTAL ASSETS LESS CURRENT LIABILITIES

263,967

265,292

PROVISIONS FOR LIABILITIES

50,793

56,995

NET ASSETS

213,174

208,297

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

213,074

208,197

213,174

208,297

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 16 September 2026 and were signed on its behalf by:

J K Houlston - Director

1.	STATUTORY INFORMATION

Screed & 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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

33% on reducing balance

Computer equipment

-

25% 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

290,317

12,207

166,399

87,283

556,206

Additions

9,695

-

64,800

1,301

75,796

Disposals

-

-

(51,847

)

-

(51,847

)

At 31 December 2025

300,012

12,207

179,352

88,584

580,155

DEPRECIATION

At 1 January 2025

167,941

10,095

85,509

63,919

327,464

Charge for year

37,414

1,160

38,372

11,514

88,460

Eliminated on disposal

-

-

(42,264

)

-

(42,264

)

At 31 December 2025

205,355

11,255

81,617

75,433

373,660

NET BOOK VALUE

At 31 December 2025

94,657

952

97,735

13,151

206,495

At 31 December 2024

122,376

2,112

80,890

23,364

228,742

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

213,041

148,084

Amounts owed by group undertakings

246,115

83,589

Other debtors

64,092

46,411

Directors' current accounts

59,140

231,047

Prepayments

33,839

32,848

616,227

541,979

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

373,166

388,342

Social security and other taxes

91,682

75,308

Accruals and deferred income

1

-

Accrued expenses

158,571

99,849

623,420

563,499

7.	OTHER FINANCIAL COMMITMENTS

Total financial commitments in respect of operating leases which are not included in the balance sheet amount to £33,000 (2024 - £27,615).

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

C M Pollard

Balance outstanding at start of year

3,216

-

Amounts advanced

-

3,216

Amounts repaid

(3,216

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

3,216

J K Houlston

Balance outstanding at start of year

227,831

-

Amounts advanced

59,140

227,831

Amounts repaid

(227,831

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

59,140

227,831