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REGISTERED NUMBER: SC255101 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024

FOR

ANDY J. STEWART (FORESTRY & ESTATE
SERVICES) LIMITED

ANDY J. STEWART (FORESTRY & ESTATE
SERVICES) LIMITED (REGISTERED NUMBER: SC255101)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ANDY J. STEWART (FORESTRY & ESTATE
SERVICES) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30TH SEPTEMBER 2024







DIRECTOR: A J Stewart





SECRETARY: Ms A Riddell





REGISTERED OFFICE: Cardhu
9 Back Street
Embo
Sutherland
IV25 3PT





REGISTERED NUMBER: SC255101 (Scotland)





ACCOUNTANTS: Goldwells Ltd
10 Knockbreck Street
Tain
Ross-Shire
IV19 1BJ

ANDY J. STEWART (FORESTRY & ESTATE
SERVICES) LIMITED (REGISTERED NUMBER: SC255101)

BALANCE SHEET
30TH SEPTEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 205,302 168,694

CURRENT ASSETS
Stocks 49,440 43,323
Debtors 5 21,306 26,427
Cash at bank 77,641 111,899
148,387 181,649
CREDITORS
Amounts falling due within one year 6 31,046 65,547
NET CURRENT ASSETS 117,341 116,102
TOTAL ASSETS LESS CURRENT
LIABILITIES

322,643

284,796

CREDITORS
Amounts falling due after more than one
year

7

(3,302

)

(7,050

)

PROVISIONS FOR LIABILITIES (39,008 ) (32,052 )
NET ASSETS 280,333 245,694

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 280,331 245,692
280,333 245,694

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

ANDY J. STEWART (FORESTRY & ESTATE
SERVICES) LIMITED (REGISTERED NUMBER: SC255101)

BALANCE SHEET - continued
30TH SEPTEMBER 2024


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 Mr A J Stewart the director and authorised for issue on 2nd June 2025 and were signed by:





A J Stewart - Director


ANDY J. STEWART (FORESTRY & ESTATE
SERVICES) LIMITED (REGISTERED NUMBER: SC255101)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

1. STATUTORY INFORMATION

Andy J. Stewart (Forestry & Estate Services) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

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

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 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.

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.

ANDY J. STEWART (FORESTRY & ESTATE
SERVICES) LIMITED (REGISTERED NUMBER: SC255101)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30TH SEPTEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st October 2023 5,297 664,011 669,308
Additions - 105,710 105,710
Disposals - (1,186 ) (1,186 )
At 30th September 2024 5,297 768,535 773,832
DEPRECIATION
At 1st October 2023 4,234 496,380 500,614
Charge for year 266 68,169 68,435
Eliminated on disposal - (519 ) (519 )
At 30th September 2024 4,500 564,030 568,530
NET BOOK VALUE
At 30th September 2024 797 204,505 205,302
At 30th September 2023 1,063 167,631 168,694

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 17,736 26,427
Other debtors 3,570 -
21,306 26,427

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,004 4,259
Trade creditors 415 1,445
Taxation and social security 10,068 37,143
Other creditors 16,559 22,700
31,046 65,547

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 3,302 7,050