| REGISTERED NUMBER: |
| Design Stone Works Limited |
| Unaudited Financial Statements for the Year Ended 31 January 2026 |
| REGISTERED NUMBER: |
| Design Stone Works Limited |
| Unaudited Financial Statements for the Year Ended 31 January 2026 |
| Design Stone Works Limited (Registered number: 06286564) |
| Contents of the Financial Statements |
| for the Year Ended 31 January 2026 |
| Page |
| Company Information | 1 |
| Statement of Financial Position | 2 |
| Notes to the Financial Statements | 4 |
| Design Stone Works Limited |
| Company Information |
| for the Year Ended 31 January 2026 |
| Directors: |
| Secretary: |
| Registered office: |
| Registered number: |
| Accountants: |
| 5 Queen Street |
| Great Yarmouth |
| Norfolk |
| NR30 2QP |
| Design Stone Works Limited (Registered number: 06286564) |
| Statement of Financial Position |
| 31 January 2026 |
| 31/1/26 | 31/1/25 |
| Notes | £ | £ | £ | £ |
| Fixed assets |
| Tangible assets | 4 |
| Current assets |
| Stocks |
| Debtors | 5 |
| Cash at bank and in hand |
| Creditors |
| Amounts falling due within one year | 6 |
| Net current liabilities | ( |
) | ( |
) |
| Total assets less current liabilities | ( |
) | ( |
) |
| Creditors |
| Amounts falling due after more than one year |
7 |
( |
) |
( |
) |
| Provisions for liabilities | ( |
) | ( |
) |
| Net liabilities | ( |
) | ( |
) |
| Capital and reserves |
| Called up share capital |
| Retained earnings | ( |
) | ( |
) |
| Shareholders' funds | ( |
) | ( |
) |
| 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. |
| Design Stone Works Limited (Registered number: 06286564) |
| Statement of Financial Position - continued |
| 31 January 2026 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Design Stone Works Limited (Registered number: 06286564) |
| Notes to the Financial Statements |
| for the Year Ended 31 January 2026 |
| 1. | Statutory information |
| Design Stone Works Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| 2. | Accounting policies |
| Basis of preparing the financial statements |
| Going concern |
| The directors have considered the company's financial position, including its net current liability and net liability position at the year end, together with its expected future trading performance, cash flow requirements and available funding arrangements. |
| Having considered these factors, the directors are satisfied that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on the going concern basis. |
| Turnover |
| Turnover represents the fair value of consideration receivable for the manufacture, supply and installation of bespoke worktops in the ordinary course of business, excluding value added tax, trade discounts and rebates. |
| Revenue is recognised when the worktops have been manufactured and installed at the customer's premises, or supplied to the customer where installation is not required, in accordance with the agreed terms. |
| Where amounts are received or invoiced in advance of the completion and installation of the worktops, these are recognised as deferred income until the related goods and services have been provided |
| Tangible fixed assets |
| Improvements to property | - |
| Tools & equipment | - |
| Motor vehicles | - |
| Office equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Financial instruments |
| Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. |
| Design Stone Works Limited (Registered number: 06286564) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 2. | Accounting policies - continued |
| 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 statement of financial position date. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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. |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| 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 year was |
| Design Stone Works Limited (Registered number: 06286564) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 4. | Tangible fixed assets |
| Improvements |
| to | Tools & | Motor | Office |
| property | equipment | vehicles | equipment | Totals |
| £ | £ | £ | £ | £ |
| Cost |
| At 1 February 2025 |
| Additions |
| At 31 January 2026 |
| Depreciation |
| At 1 February 2025 |
| Charge for year |
| At 31 January 2026 |
| Net book value |
| At 31 January 2026 |
| At 31 January 2025 |
| Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows: |
| Tools & | Motor |
| equipment | vehicles | Totals |
| £ | £ | £ |
| Cost |
| At 1 February 2025 |
| Transfer to ownership | (124,280 | ) | (33,428 | ) | (157,708 | ) |
| At 31 January 2026 |
| Depreciation |
| At 1 February 2025 |
| Transfer to ownership | (96,654 | ) | (19,283 | ) | (115,937 | ) |
| At 31 January 2026 |
| Net book value |
| At 31 January 2026 |
| At 31 January 2025 |
| 5. | Debtors: amounts falling due within one year |
| 31/1/26 | 31/1/25 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Design Stone Works Limited (Registered number: 06286564) |
| Notes to the Financial Statements - continued |
| for the Year Ended 31 January 2026 |
| 6. | Creditors: amounts falling due within one year |
| 31/1/26 | 31/1/25 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Amounts owed to associates | 13,000 | 1,481 |
| Taxation and social security |
| Other creditors |
| 7. | Creditors: amounts falling due after more than one year |
| 31/1/26 | 31/1/25 |
| £ | £ |
| Bank loans |