Strata Stones Limited

	Page
Company Information	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—7

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Statement of Financial Position

As At 31 March 2026

Statement of Financial Position

Registered number: 05219395

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,481,303		1,518,774
Investments	5		100		100

			1,481,403		1,518,874
CURRENT ASSETS
Stocks	6	1,967,274		3,402,642
Debtors	7	668,390		2,296,498
Cash at bank and in hand		96,065		79,601

		2,731,729		5,778,741
Creditors: Amounts Falling Due Within One Year	8	(2,570,804 )		(5,342,270 )

NET CURRENT ASSETS (LIABILITIES)			160,925		436,471

TOTAL ASSETS LESS CURRENT LIABILITIES			1,642,328		1,955,345

PROVISIONS FOR LIABILITIES
Deferred Taxation			(82,972 )		(82,972 )

NET ASSETS			1,559,356		1,872,373

CAPITAL AND RESERVES
Called up share capital			916,513		916,513
Share premium account			293,983		293,983
Revaluation reserve			1,085,958		1,085,958
Income Statement			(737,098 )		(424,081 )

SHAREHOLDERS' FUNDS			1,559,356		1,872,373

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Strata Stones Limited

Statement of Financial Position (continued)

As At 31 March 2026

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 Income Statement.

On behalf of the board

Mr Ankur Mehra

Director

13 October 2026

The notes on pages 4 to 7 form part of these financial statements.

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Strata Stones Limited

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Strata Stones Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05219395 . The registered office is 1 Raeburn Road South, Ipswich, IP3 0ET.

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.

The presentation currency of the financial statements is Pound Sterling (£) rounded to the nearest Pound.

Financial Reporting Standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

• the requirements of Section 7 Statement of Cash Flows;

• the requirement of Section 33 Related Party Disclosures paragraph 33.7.

Preparation of consolidated financial statements

The financial statements contain information about Strata Stones Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 401 of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

2.2. Going Concern Disclosure

As part of the directors' assessment of going concern, they have prepared detailed cash flow and profit and loss forecasts for the next 12 months. The forecasts have been prepared on an appropriate basis, taking into account the current economic conditions that exist.

After making appropriate enquires, the directors have a reasonable expectation that the company has adequate resources to enable it to continue in operational existence for the foreseeable future. They believe it is appropriate to prepare the accounts on a going concern basis.

2.3. Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:

The amount of revenue can be reliably measured;

it is probable that future economic benefits will flow to the entity;

and specific criteria have been met for each of the company's activities.

2.4. 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:

Improvements to short	2% on cost
Long Leasehold	2% on cost
Plant & Machinery	25% on reducing balance
Motor Vehicles	25% on reducing balance
Fixtures & Fittings	25% on reducing balance
Computer Equipment	50% on cost

2.5. Leasing and Hire Purchase Contracts

Leases as in which substantially all the risks and rewards of ownership are retained by the lessor are classified operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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Strata Stones Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Stocks and Work in Progress

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

2.7. Financial Instruments

Classification

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

2.8. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.9. Taxation

The tax expense for the period comprises tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

2.10. Pensions

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 21 (2025: 21)

4. Tangible Assets

	Land & Property
	Long Leasehold	Improvements to Short	Plant & Machinery	Motor Vehicles
	£	£	£	£
Cost
As at 1 April 2025	1,666,544	93,355	34,850	3,315
Additions	-	-	-	-

As at 31 March 2026	1,666,544	93,355	34,850	3,315

Depreciation
As at 1 April 2025	199,298	59,866	29,689	3,315
Provided during the period	33,331	1,868	1,290	-

As at 31 March 2026	232,629	61,734	30,979	3,315

...CONTINUED

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Strata Stones Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026	1,433,915	31,621	3,871	-

As at 1 April 2025	1,467,246	33,489	5,161	-


	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	33,203	90,530	1,921,797
Additions	100	926	1,026

As at 31 March 2026	33,303	91,456	1,922,823

Depreciation
As at 1 April 2025	26,278	84,577	403,023
Provided during the period	1,738	270	38,497

As at 31 March 2026	28,016	84,847	441,520

Net Book Value
As at 31 March 2026	5,287	6,609	1,481,303

As at 1 April 2025	6,925	5,953	1,518,774

5. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 April 2025	100

As at 31 March 2026	100

Provision
As at 1 April 2025	-

As at 31 March 2026	-

Net Book Value
As at 31 March 2026	100

As at 1 April 2025	100

The company's investments at the Statement of Financial Position date in the share capital of companies include the followings:

Strata Stones Ltd

Registered office: College House, 71-73 Rock Road, Blackrock, Co. Dublin

Nature of business: Sale of natural stone products

Class of shares: holding

Ordinary shares 100

31.03.2026 31.03.2025

£ £

Aggregate capital and reserves: 58,352 54,294

Profit for the year : 2,866 8,415

In March 2018, the company acquired 100% of the share capital of Strata Stones Ltd, a company incorporated in Ireland.

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Strata Stones Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Stocks

	2026	2025
	£	£
Other Inventories	1,967,274	3,402,642

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	515,754	2,192,143
Other debtors	152,636	104,355

	668,390	2,296,498

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	538,458	1,763,781
Bank loans and overdrafts	215	1,464,326
Amounts owed to group undertakings	1,263,684	1,263,684
Other creditors	461,454	278,027
Taxation and social security	306,993	572,452

	2,570,804	5,342,270

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2026
	£	£	£	£	£
Mr Ankur Mehra	-	(8,281 )	-	-	(8,281 )

The above loan is unsecured, interest free and repayable on demand. And is repaid within 9 months of the year end.

10. Ultimate Parent Undertaking and Controlling Party

The parent company of Strata Stones Limited is Stone Age Private Limited. The company registered address is PO Box 303902, Gram Saipura, Post Sikarpura, Diggi Malpura Road, Sanganer, Jaipur, Rajasthan, India.

11. Audit Information

The auditor's report on the accounts of Strata Stones Limited for the year ended 31 March 2026 was unqualified.

The auditor's report was signed by Romit Basu FCA (Senior Statutory Auditor) for and on behalf of Barnes Noble Ltd , Statutory Auditor.

Barnes Noble Ltd

Chartered Accountant & Registered Auditor

Unitec House

2 Albert Place

London

N3 1QB

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Directors	Mr Sanjeev Agrawal
	Mr Ankur Mehra

Company Number	05219395

Registered Office	1 Raeburn Road South
	Ipswich
	IP3 0ET

Auditors	Barnes Noble Ltd
	Chartered Accountant & Registered Auditor
	Unitec House
	2 Albert Place
	London
	N3 1QB