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5138230falsethat of import, wholesale and retail of stone and stone related products.2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:CompanySecretary12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012025-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-04-012025-03-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 5138230






HEART OF STONE LIMITED


ACCOUNTS

FOR THE YEAR ENDED 31/03/2025
























Prepared By:
JAN G GROMADZKI
CHARTERED ACCOUNTANT
13 WOLVERHAMPTON ROAD
CODSALL
WOLVERHAMPTON
WEST MIDLANDS
WV8 1PT


ACCOUNTS
FOR THE YEAR ENDED 31/03/2025





DIRECTORS
HENRYK KRZYSZTOF GROMADZKI



SECRETARY
MRS DAINA GROMADZKI


REGISTERED OFFICE
13 WOLVERHAMPTON ROAD
CODSALL
WOLVERHAMPTON
WEST MIDLANDS
WV8 1PT


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 5138230



BANKERS
HSBC BANK PLC



ACCOUNTANTS
JAN G GROMADZKI
CHARTERED ACCOUNTANT
13 WOLVERHAMPTON ROAD
CODSALL
WOLVERHAMPTON
WEST MIDLANDS
WV8 1PT


ACCOUNTS
FOR THEYEARENDED31/03/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/03/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	2		24,124		27,448

CURRENT ASSETS
Stock		68,780		70,620
Debtors	4	4,552		2,611
Cash at bank and in hand		8,587		19,643
		81,919		92,874
CREDITORS: Amounts falling due within one year	5	98,067		102,136
NET CURRENT LIABILITIES			(16,148)		(9,262)
TOTAL ASSETS LESS CURRENT LIABILITIES			7,976		18,186


PROVISIONS FOR LIABILITIES AND CHARGES	7		4,263		4,976

NET ASSETS			3,713		13,210

CAPITAL AND RESERVES

Called up share capital	8		1		1
Profit and loss account			3,712		13,209
SHAREHOLDERS' FUNDS			3,713		13,210

For the year ending 31/03/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 04/11/2025 and signed on their behalf by



.............................
HENRYK KRZYSZTOF GROMADZKI
Director


1b. Depreciation
Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives.
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is an indication that any items have suffered impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Plant And Machinery		straight line10%
Equipment		straight line10%


1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .


1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.


1d. Basis Of Accounting FRS 1021 a
The accounts have been prepared under the historical cost convention and are stated in United Kingdom Pounds Sterling.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.


1e. Turnover
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts, derived from ordinary activities.


2. TANGIBLE FIXED ASSETS

	Plant and
	Machinery	Equipment	Total
	£	£	£
Cost
At 01/04/2024	40,018	1,200	41,218
Additions	300	142	442
Disposals	(4,000)	-	(4,000)
At 31/03/2025	36,318	1,342	37,660
Depreciation
At 01/04/2024	13,010	760	13,770
Disposals	(4,000)	-	(4,000)
For the year	3,632	134	3,766
At 31/03/2025	12,642	894	13,536
Net Book Amounts
At 31/03/2025	23,676	448	24,124
At 31/03/2024	27,008	440	27,448


3. STOCK	2025	2024
	£	£
Stock comprises:

Stock	68,780	70,620
	68,780	70,620


4. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	2,182	1,495
VAT	1,201	24
Prepayments	1,169	1,092
	4,552	2,611


5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	5	5
Directors current account	87,904	90,210
Trade creditors	1,128	3,406
Accruals	9,030	8,515
	98,067	102,136


6. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	1	1
Key management personnel is restricted to that of the director.


7. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	4,263	4,976
	4,263	4,976


8. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
1 Ordinary shares of £1 each	1	1
	1	1


9. OTHER FINANCIAL COMMITMENTS
At 31/03/2025 the company was committed to making the following payments under non-cancellable operating leases:

	2025	2024
	£	£
Operating Leases which expire:
Within two to five years	11,984	14,381


10. CONTROLLING PARTY
The company is wholly owned by the director Mr H K Gromadzki.


13. GENERAL INFORMATION
Heart of Stone Limited is a private company limited by shares and incorporated in England. Its registered office is 13 Wolverhampton Road, Codsall, Wolverhampton, West Midlands, WV8 1PT.
The financial statements are presented in United Kingdom Pounds Sterling, which is the functional currency of the company.


12. NATURE OF OPERATIONS AND PRINCIPAL ACTIVITY
The company is principally involved in the import of stone and the wholesale and retail of stone and stone related products. All sales are in the United Kingdom. Purchases are from both within and outside the United Kingdom.