ACCOUNTS - Final Accounts preparation

Caseware UK (AP4) 2021.0.152 2021.0.152 2021-12-312021-12-312No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2021-01-01false2falsetrue 09637579 2021-01-01 2021-12-31 09637579 2020-01-01 2020-12-31 09637579 2021-12-31 09637579 2020-12-31 09637579 c:Director1 2021-01-01 2021-12-31 09637579 c:Director2 2021-01-01 2021-12-31 09637579 c:RegisteredOffice 2021-01-01 2021-12-31 09637579 d:ShareCapital 2021-12-31 09637579 d:ShareCapital 2020-12-31 09637579 d:RetainedEarningsAccumulatedLosses 2021-12-31 09637579 d:RetainedEarningsAccumulatedLosses 2020-12-31 09637579 c:OrdinaryShareClass1 2021-01-01 2021-12-31 09637579 c:OrdinaryShareClass1 2021-12-31 09637579 c:OrdinaryShareClass1 2020-12-31 09637579 c:FRS102 2021-01-01 2021-12-31 09637579 c:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 09637579 c:FullAccounts 2021-01-01 2021-12-31 09637579 c:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 09637579 6 2021-01-01 2021-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09637579

GD STONES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

GD STONES LIMITED

COMPANY INFORMATION

Directors	Mr G L Davies
	Ms J A Barr


Registered number	09637579


Registered office	78 York Street
	London
	W1H 1DP


Accountants	EQ Accountants LLP
	Chartered Accountants
	Pentland House
	Saltire Centre
	Glenrothes
	Fife
	KY6 2AH

GD STONES LIMITED

REGISTERED NUMBER: 09637579

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2021

		2021		2020
		£		£

Fixed assets
Investments	4		188,790		188,790
			188,790		188,790
Current assets
Cash at bank and in hand		197,129		212,568
		197,129		212,568
Total assets less current liabilities			385,919		401,358

Net assets			385,919		401,358

Capital and reserves
Called up share capital	5	150	150
Profit and loss account		385,769	401,208
		385,919	401,358

The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 by:

Mr G L Davies	Ms J A Barr
Director	Director

Date: 4 April 2022

The notes on pages 2 to 3 form part of these financial statements.

Page 1

GD STONES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

1.	General information

GD Stones Limited is a private company, limited by shares, incorporated in England with registration number 09637579. The registered office is 78 York Street, London, W1H 1DP.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded to the nearest £.

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4

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 average monthly number of employees, including directors, during the year was 2 (2020 - 2).

4.	Fixed asset investments

	Investments in subsidiary companies	Unlisted investments	Total
	£	£	£
Cost or valuation
At 1 January 2021	75	188,715	188,790
At 31 December 2021	75	188,715	188,790

Page 2

GD STONES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

5.	Share capital
		2021	2020
		£	£

Allotted, called up and fully paid

150 (2020 - 150) Ordinary shares of £1.00 each	150	150

Page 3