5 STONES LTD - Accounts

5 STONES LTD
Statement of Financial Position
As at 31 March 2026

	2026		2025
	£	£	£	£
Fixed assets		26,869		13,900
Current assets	198,091		138,411
Creditors: amount falling due within one year	(54,501)		(39,814)
Net current assets		143,590		98,597
Total assets less current liabilities		170,459		112,497
Creditors: amount falling due after more than one year		-		(667)
Provisions for liabilities		-		(3,475)
Net assets		170,459		108,355


Capital and reserves		170,459		108,355

NOTES TO THE ACCOUNTS

General Information

5 STONES LTD is a private company, limited by shares, registered in England and Wales, registration number 12419838, registration address c/o Woodbridge Accountancy, 42 Oak Close, Bristol, BS34 6RB.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.	Director’s loan

Directors Current Account

At the year end, the company owed Mr D Egbosimba £127 (2025 - Mr D Egbosimba owed the company owed £16,594) in the form of a director's current account. There are no fixed repayment terms associated with the monies advanced and no interest is charged on the outstanding amount.

No other transactions with related parties were undertaken such as are required to be disclosed under FRS105

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the board of directors on 05 October 2026 and were signed on its behalf by:

--------------------------------
David Egbosimba
Director