Stone Ram Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09264181 (England and Wales)

Stone Ram Limited

Unaudited Financial Statements

for the Period 1 November 2024 to 18 September 2025

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

to

4

Notes to the Financial Statements

5

to

8

DIRECTOR:

B Walsh

REGISTERED OFFICE:

5 New Street Square

London

EC4A 3TW

REGISTERED NUMBER:

09264181 (England and Wales)

ACCOUNTANTS:

Tearle & Carver Limited

Chandos House

School Lane

Buckingham

Buckinghamshire

MK18 1HD

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Stone Ram Limited for the period ended 18 September 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Stone Ram Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Stone Ram Limited and state those matters that we have agreed to state to the director of Stone Ram Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stone Ram Limited and its director for our work or for this report.

It is your duty to ensure that Stone Ram Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Stone Ram Limited. You consider that Stone Ram Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Stone Ram Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Tearle & Carver Limited

Chandos House

School Lane

Buckingham

Buckinghamshire

MK18 1HD

17 September 2026

FIXED ASSETS

Intangible assets

4

750

Tangible assets

5

7,213

86,859

7,963

87,609

CURRENT ASSETS

Debtors

6

92,146

65,042

Cash at bank

382,019

331,732

474,165

396,774

CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR

7

35,999

91,309

NET CURRENT ASSETS

438,166

305,465

TOTAL ASSETS LESS CURRENT
LIABILITIES

446,129

393,074

CAPITAL AND RESERVES

Called up share capital

8

10,000

Retained earnings

9

436,129

383,074

SHAREHOLDERS' FUNDS

446,129

393,074

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 18 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 18 September 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 17 September 2026 and were signed by:

B Walsh - Director

1.	STATUTORY INFORMATION

Stone Ram 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 4 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 18 September 2025

750

NET BOOK VALUE

At 18 September 2025

750

At 31 October 2024

750

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

COST

At 1 November 2024

8,967

25,328

138,706

17,705

190,706

Additions

-

5,458

Disposals

(8,967

)

(12,000

)

(138,706

)

-

(159,673

)

At 18 September 2025

-

13,328

-

23,163

36,491

DEPRECIATION

At 1 November 2024

1,704

16,374

71,307

14,462

103,847

Charge for period

-

488

-

3,204

3,692

Eliminated on disposal

(1,704

)

(5,250

)

(71,307

)

-

(78,261

)

At 18 September 2025

-

11,612

-

17,666

29,278

NET BOOK VALUE

At 18 September 2025

-

1,716

-

5,497

7,213

At 31 October 2024

7,263

8,954

67,399

3,243

86,859

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

44,815

27,113

Other debtors

320

34,583

Directors' current accounts

41,159

-

VAT

5,284

-

Prepayments and accrued income

568

3,346

92,146

65,042

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Wages & salaries control

2,961

-

Trade creditors

24,314

482

Social security and other taxes

1,185

302

VAT

-

1,574

Other creditors

3,350

26,641

Directors' current accounts

-

53,499

Accruals and deferred income

4,189

8,811

35,999

91,309

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

9,000

Ordinary

£1

9,000

1,000

Ordinary B

£1

1,000

10,000

9.

RESERVES

Retained

earnings

£

At 1 November 2024

383,074

Profit for the period

53,055

At 18 September 2025

436,129

10.	RELATED PARTY DISCLOSURES

Within other debtors is an amount due from the subsidiary of £3,798 (2024 creditor £26,640).

11.	ULTIMATE CONTROLLING PARTY

During the year, the company was jointly owned and accordingly, the company did not have an ultimate controlling party.