REGISTERED NUMBER: 04211786 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

EATON STONEMASONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

L D Eaton

A J Eaton

SECRETARY:

L D Eaton

REGISTERED OFFICE:

18 Westminser Road

Wareham

Dorset

BH20 4SP

REGISTERED NUMBER:

04211786 (England and Wales)

ACCOUNTANTS:

Enhance

Chartered Accountants & Business Advisers

38 Middlehill Road

Wimborne

Dorset

BH21 2SE

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

774,530

763,945

774,530

763,945

CURRENT ASSETS

Stocks

6

24,714

37,690

Debtors

7

54,904

74,060

Cash at bank

277,060

320,296

356,678

432,046

CREDITORS

Amounts falling due within one year

8

222,287

210,544

NET CURRENT ASSETS

134,391

221,502

TOTAL ASSETS LESS CURRENT LIABILITIES

908,921

985,447

CREDITORS

Amounts falling due after more than one year

9

(253,566

)

(307,628

)

PROVISIONS FOR LIABILITIES

11

(72,093

)

(65,157

)

NET ASSETS

583,262

612,662

CAPITAL AND RESERVES

Called up share capital

12

2

2

Retained earnings

583,260

612,660

SHAREHOLDERS' FUNDS

583,262

612,662

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

The members have not required the company to obtain an audit of its financial statements for the year 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 2 October 2026 and were signed on its behalf by:

A J Eaton - Director

L D Eaton - Director

1.	STATUTORY INFORMATION

Eaton Stonemasons 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 2002, is being amortised evenly over its estimated useful life of twenty years.

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, has been amortised evenly over its estimated useful life of 20 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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.

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 15 (2025 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

30,000

AMORTISATION

At 1 April 2025

and 31 March 2026

30,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2025

578,660

847,578

1,426,238

Additions

-

108,131

108,131

Disposals

-

(29,434

)

(29,434

)

At 31 March 2026

578,660

926,275

1,504,935

DEPRECIATION

At 1 April 2025

92,577

569,716

662,293

Charge for year

11,573

83,224

94,797

Eliminated on disposal

-

(26,685

)

(26,685

)

At 31 March 2026

104,150

626,255

730,405

NET BOOK VALUE

At 31 March 2026

474,510

300,020

774,530

At 31 March 2025

486,083

277,862

763,945

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

251,574

DEPRECIATION

At 1 April 2025

52,552

Charge for year

49,756

At 31 March 2026

102,308

NET BOOK VALUE

At 31 March 2026

149,266

At 31 March 2025

199,022

6.

STOCKS

2026

2025

£

£

Stocks

9,979

17,560

Work-in-progress

14,735

20,130

24,714

37,690

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

41,274

55,245

Other debtors

13,630

18,815

54,904

74,060

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

18,621

27,168

Hire purchase contracts

34,181

38,013

Trade creditors

47,303

61,339

Taxation and social security

72,934

42,531

Other creditors

49,248

41,493

222,287

210,544

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

128,720

148,601

Hire purchase contracts

124,846

159,027

253,566

307,628

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

36,983

61,292

10.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

147,341

166,323

11.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

Accelerated capital allowances

72,093

65,157

Deferred

tax

£

Balance at 1 April 2025

65,157

Provided during year

6,936

Balance at 31 March 2026

72,093

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

2

Ordinary

£1

2

2

13.	RELATED PARTY DISCLOSURES

Included in Other creditors is an amount of £16 (2025: £988) owed to A J & L D Eaton, the two directors of the company. The loan is interest free and repayable on demand.

14.	ULTIMATE CONTROLLING PARTY

The company is under the control of its directors, who between them own 100% of the issued share capital.