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Registered Number: 10935893
England and Wales

 

 

 

STEWART GAUGING LTD


Abridged Accounts
 


Period of accounts

Start date: 01 September 2022

End date: 31 August 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 6,210    8,281 
6,210    8,281 
Current assets      
Debtors 20,675    13,636 
Cash at bank and in hand 53,629    84,215 
74,304    97,851 
Creditors: amount falling due within one year (28,940)   (43,833)
Net current assets 45,364    54,018 
 
Total assets less current liabilities 51,574    62,299 
Creditors: amount falling due after more than one year (8,437)   (12,188)
Net assets 43,137    50,111 
 

Capital and reserves
     
Called up share capital 2    2 
Profit and loss account 43,135    50,109 
Shareholder's funds 43,137    50,111 
 


For the year ended 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 27 February 2024 and were signed on its behalf by:


-------------------------------
Stewart Stott
Director
1
General Information
Stewart Gauging Ltd is a private company, limited by shares, registered in England and Wales, registration number 10935893, registration address 3 Cotton Fields , Worsley, Manchester, M28 3UA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
2.

Average number of employees

Average number of employees during the year was 2 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 September 2022 8,749    13,798    22,547 
Additions    
Disposals    
At 31 August 2023 8,749    13,798    22,547 
Depreciation
At 01 September 2022 6,289    7,977    14,266 
Charge for year 615    1,456    2,071 
On disposals    
At 31 August 2023 6,904    9,433    16,337 
Net book values
Closing balance as at 31 August 2023 1,845    4,365    6,210 
Opening balance as at 01 September 2022 2,460    5,821    8,281 


2