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Company Registration No. SC457815 (Scotland)
BLACKWATER STEWART LIMITED Unaudited accounts for the year ended 31 August 2023
BLACKWATER STEWART LIMITED Unaudited accounts Contents
Page
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BLACKWATER STEWART LIMITED Company Information for the year ended 31 August 2023
Director
Douglas Jonathan Stewart
Company Number
SC457815 (Scotland)
Registered Office
MEADOWSIDE COTTAGE WEST END STAR GLENROTHES FIFE KY7 6JZ
Accountants
Tempo Accounting Limited 74 Silver Street Nailsea Bristol N. Somerset BS48 2DS
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BLACKWATER STEWART LIMITED Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Investments
171,000 
121,000 
Current assets
Debtors
8,400 
- 
Cash at bank and in hand
23,595 
59,147 
31,995 
59,147 
Creditors: amounts falling due within one year
(9,082)
(935)
Net current assets
22,913 
58,212 
Net assets
193,913 
179,212 
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
193,903 
179,202 
Shareholders' funds
193,913 
179,212 
For the year ending 31 August 2023 the company was entitled to exemption from audit 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 February 2024 and were signed on its behalf by
Douglas Jonathan Stewart Director Company Registration No. SC457815
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BLACKWATER STEWART LIMITED Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
BLACKWATER STEWART LIMITED is a private company, limited by shares, registered in Scotland, registration number SC457815. The registered office is MEADOWSIDE COTTAGE WEST END, STAR, GLENROTHES, FIFE, KY7 6JZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% Straight Line
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2022
1,344 
At 31 August 2023
1,344 
Depreciation
At 1 September 2022
1,344 
At 31 August 2023
1,344 
Net book value
At 31 August 2023
- 
5
Investments
Other investments 
£ 
Valuation at 1 September 2022
121,000 
Additions
50,000 
Valuation at 31 August 2023
171,000 
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BLACKWATER STEWART LIMITED Notes to the Accounts for the year ended 31 August 2023
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,400 
- 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
8,648 
(67)
Other creditors
- 
700 
Loans from directors
434 
302 
9,082 
935 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
9
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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