Company Registration No. 6544534 (England and Wales)
Stoneletters Limited
Unaudited accounts
for the year ended 31 March 2026
Stoneletters Limited
Statement of financial position
as at 31 March 2026
Tangible assets
18,260
25,977
Cash at bank and in hand
198,750
189,690
Creditors: amounts falling due within one year
(161,246)
(109,279)
Net current assets
60,482
115,096
Total assets less current liabilities
78,742
141,073
Provisions for liabilities
Deferred tax
(3,470)
(4,936)
Called up share capital
115
115
Profit and loss account
75,157
136,022
Shareholders' funds
75,272
136,137
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 25 September 2026 and were signed on its behalf by
Mrs H L Wessel
Director
Company Registration No. 6544534
Stoneletters Limited
Notes to the Accounts
for the year ended 31 March 2026
Stoneletters Limited is a private company, limited by shares, registered in England and Wales, registration number 6544534. The registered office is Spring Cottage, Green Lane, Milton Under Wychwood, Chipping Norton, OX7 6JY, UK.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Motor vehicles
25% straight line
Computer equipment
25% straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Stoneletters Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Intangible fixed assets
Other
5
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
52,899
24,273
2,903
80,075
At 31 March 2026
59,149
24,273
2,903
86,325
At 1 April 2025
32,472
19,472
2,154
54,098
Charge for the year
10,516
3,201
250
13,967
At 31 March 2026
42,988
22,673
2,404
68,065
At 31 March 2026
16,161
1,600
499
18,260
At 31 March 2025
20,427
4,801
749
25,977
Amounts falling due within one year
Trade debtors
17,365
29,019
Accrued income and prepayments
613
666
7
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
5,389
5,827
Other creditors
29,965
5,385
Loans from directors
118,569
87,356
Stoneletters Limited
Notes to the Accounts
for the year ended 31 March 2026
8
Deferred taxation
2026
2025
Accelerated capital allowances
3,470
4,936
Provision at start of year
4,936
5,960
Credited to the profit and loss account
(1,466)
(1,024)
Provision at end of year
3,470
4,936
Allotted, called up and fully paid:
45 "A" shares of £1 each
45
45
45 "B" shares of £1 each
45
45
10 "C" shares of £1 each
10
10
5 "D" shares of £1 each
5
5
10 "E" shares of £1 each
10
10
The ultimate controlling parties are the directors of the company.
11
Average number of employees
During the year the average number of employees was 5 (2025: 5).