Wood and Stone Developments Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08746775

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		203,508		203,508

			203,508		203,508
CURRENT ASSETS
Stocks	5	7,000		7,000
Debtors	6	68,016		-
Cash at bank and in hand		23,142		62,613

		98,158		69,613
Creditors: Amounts Falling Due Within One Year	7	(277,357 )		(226,136 )

NET CURRENT ASSETS (LIABILITIES)			(179,199 )		(156,523 )

TOTAL ASSETS LESS CURRENT LIABILITIES			24,309		46,985

NET ASSETS			24,309		46,985

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			24,209		46,885

SHAREHOLDERS' FUNDS			24,309		46,985

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Wood and Stone Developments Limited

Balance Sheet (continued)

As At 31 October 2025

For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr G Wilkinson

Director

14/10/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Wood and Stone Developments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08746775 . The registered office is Equinox House, Clifton Park Avenue, Shipton Road, York, North Yorkshire, YO30 5PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not depreciated
Plant & Machinery	20% straight line

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 30 (2024: 20)

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Wood and Stone Developments Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 November 2024	203,508	1,106	204,614

As at 31 October 2025	203,508	1,106	204,614

Depreciation
As at 1 November 2024	-	1,106	1,106

As at 31 October 2025	-	1,106	1,106

Net Book Value
As at 31 October 2025	203,508	-	203,508

As at 1 November 2024	203,508	-	203,508

5. Stocks

	2025	2024
	£	£
Stock	7,000	7,000

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	68,016	-

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	43,433
Other creditors	241,766	133,745
Taxation and social security	35,591	48,958

	277,357	226,136

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

9. Post Balance Sheet Events

Between the year end date and the date of approval of the accounts, the company completed on the sale of its freehold property and ceased trading.

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