ACCOUNTS - Final Accounts preparation

Registered number: 16252938

END STONE LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

END STONE LIMITED

REGISTERED NUMBER: 16252938

BALANCE SHEET

AS AT 28 FEBRUARY 2026

		2026
Note		£

Fixed assets
Investments	4		26
			26
Current assets
Debtors: amounts falling due within one year	5	20,751
Cash at bank and in hand	6	167,950
		188,701
Creditors: amounts falling due within one year	7	(25)
Net current assets			188,676
Total assets less current liabilities			188,702

Net assets			188,702

Capital and reserves
Called up share capital	8	2
Profit and loss account		188,700
		188,702

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END STONE LIMITED

REGISTERED NUMBER: 16252938

BALANCE SHEET (CONTINUED)

AS AT 28 FEBRUARY 2026

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 12 October 2026.

................................................

Richard Wimbush

Director

The notes on pages 3 to 5 form part of these financial statements.

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END STONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

1.	General information

End Stone Limited is a private company, incorporated in England and Wales, limited by its share capital. The Company was incorporated on 14 February 2025. The principal activity of the Company was that of a holding company.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.6

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Employees

The Company has no employees other than the directors, who did not receive any remuneration.

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END STONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	At 14 February 2025	26
	At 28 February 2026	26

Debtors

					2026
					£


	Amounts owed from subsidiaries	20,751
		20,751

6.	Cash and cash equivalents
		2026
		£

	Cash at bank and in hand	167,950
		167,950

7.	Creditors: Amounts falling due within one year
		2026
		£

	Amounts owed to subsidiaries	25
		25

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END STONE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 28 FEBRUARY 2026

8.	Share capital
		2026
		£

		Allotted, called up and fully paid

		2 Ordinary shares of £1.00 each	2

Upon incorporation, 2 Ordinary £1 shares were issued at par.

9.	Controlling party

The Company is controlled by the director, Richard Wimbush, by virtue of his shareholding, as described in the Director's report.

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