REGISTERED NUMBER: 05368859 (England and Wales)

B-Stone Limited

Financial Statements For The Year Ended 31st March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

H R J Delmulle

R N S Delmulle

SECRETARY:

H R J Delmulle

REGISTERED OFFICE:

310 Wellingborough Road

Northampton

Northamptonshire

NN1 4EP

REGISTERED NUMBER:

05368859 (England and Wales)

SENIOR STATUTORY AUDITOR:

Paul Sparks FCA FCCA

AUDITORS:

Cheney & Co

Statutory Auditor

310 Wellingborough Road

Northampton

NN1 4EP

FIXED ASSETS

Tangible assets

5

1,511,023

1,556,516

CURRENT ASSETS

Stocks

935,488

1,108,038

Debtors

6

235,397

199,114

Cash at bank

302,104

721,023

1,472,989

2,028,175

CREDITORS

Amounts falling due within one year

7

550,263

1,303,115

NET CURRENT ASSETS

922,726

725,060

TOTAL ASSETS LESS CURRENT LIABILITIES

2,433,749

2,281,576

PROVISIONS FOR LIABILITIES

8,000

16,000

NET ASSETS

2,425,749

2,265,576

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

2,424,749

2,264,576

SHAREHOLDERS' FUNDS

2,425,749

2,265,576

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14th November 2025 and were signed on its behalf by:

H R J Delmulle - Director

R N S Delmulle - Director

1.	STATUTORY INFORMATION

B-Stone Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

The principal activity of the company in the year under review was that of wholesale of stone slabs.

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts , rebates and value added tax.

Tangible fixed assets

Tangible fixed assets are included at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at the following rates in order to write off each asset over its estimated useful life

Land - Nil

Freehold property - 2% on cost

Plant and machinery - 25% on reducing balance

Fixtures and fittings - 25% on reducing balance

Motor vehicles - 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 8 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st April 2024

and 31st March 2025

1,594,623

459,402

2,054,025

DEPRECIATION

At 1st April 2024

176,844

320,665

497,509

Charge for year

10,624

34,869

45,493

At 31st March 2025

187,468

355,534

543,002

NET BOOK VALUE

At 31st March 2025

1,407,155

103,868

1,511,023

At 31st March 2024

1,417,779

138,737

1,556,516

Included in cost of land and buildings is freehold land of £ 1,063,413 (2024 - £ 1,063,413 ) which is not depreciated.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

188,374

184,521

Other debtors

47,023

14,593

235,397

199,114

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

378,569

1,151,798

Taxation and social security

156,542

130,812

Other creditors

15,152

20,505

550,263

1,303,115

8.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Sparks FCA FCCA (Senior Statutory Auditor)

for and on behalf of Cheney & Co

9.	CONTINGENT LIABILITIES

There were no contingent liabilities as at 31st March 2025 or 31st March 2024.

10.	CAPITAL COMMITMENTS

There were no capital commitments as at 31st March 2025 or at 31st March 2024