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COMPANY REGISTRATION NUMBER: 02295656
Stewart & Antrobus Limited
Filleted Unaudited Financial Statements
31 March 2025
Stewart & Antrobus Limited
Financial Statements
Year ended 31 March 2025
Contents
Pages
Officers and professional advisers
1
Statement of financial position
2
Notes to the financial statements
3 to 4
Stewart & Antrobus Limited
Officers and Professional Advisers
Director
Mr A. Stewart
Company secretary
A. Stewart
Registered office
11, New Forest Park,
Delamere Road,
Hatchmere,
Norley.
Cheshire.
WA6 6NL
Accountants
AGP
Chartered Accountants
First Floor
2 City Road
Chester
Cheshire
CH1 3AE
Stewart & Antrobus Limited
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
£
Current assets
Cash at bank and in hand
292,065
338,415
Creditors: amounts falling due within one year
4
3,066
2,975
---------
---------
Net current assets
288,999
335,440
---------
---------
Total assets less current liabilities
288,999
335,440
---------
---------
Net assets
288,999
335,440
---------
---------
Capital and reserves
Called up share capital
2
2
Profit and loss account
288,997
335,438
---------
---------
Shareholders funds
288,999
335,440
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 16 July 2025 , and are signed on behalf of the board by:
Mr A. Stewart
Director
Company registration number: 02295656
Stewart & Antrobus Limited
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 11, New Forest Park,, Delamere Road,, Hatchmere,, Norley., Cheshire., WA6 6NL.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instuments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value, with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value net of transaction costs and are measured subsequently at amortised cost, using the effective interest method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilites, including bank loans, are measured initially at fair value, net of transaction costs and are measured subsequently at amortised cost, using the effective cost method.
4. Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
2,106
1,745
Other creditors
960
1,230
-------
-------
3,066
2,975
-------
-------
5. Director's advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2025
Balance brought forward
Advances/ (credits) to the director
Amounts repaid
Balance outstanding
£
£
£
£
Mr B. Antrobus
( 330)
330
Mr A. Stewart
----
----
----
----
( 330)
330
----
----
----
----
2024
Balance brought forward
Advances/ (credits) to the director
Amounts repaid
Balance outstanding
£
£
£
£
Mr B. Antrobus
( 199)
199
Mr A. Stewart
( 199)
190
( 321)
( 330)
----
----
----
----
( 398)
389
( 321)
( 330)
----
----
----
----
6. Related party transactions
The company was under the control of Mr Stewart throughout the current and previous year and Mr Antrobus until his death on 21st November 2023. They are the managing directors and majority shareholders.