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REGISTERED NUMBER: 06780613 (England and Wales)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

E & A STUART RESTORATION LIMITED
E & A STUART RESTORATION LIMITED (REGISTERED NUMBER: 06780613)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 6

E & A STUART RESTORATION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: E Stuart
Mrs A Stuart





SECRETARY: Mrs A Stuart





REGISTERED OFFICE: Farriers Barn
Main Road
Curbridge
Oxfordshire
OX29 7NT





REGISTERED NUMBER: 06780613 (England and Wales)





ACCOUNTANTS: Orion Accountancy Limited
30 Garners Road
Chalfont St Peter
Buckinghamshire
SL9 0EZ
Page 1
E & A STUART RESTORATION LIMITED (REGISTERED NUMBER: 06780613)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 32,000 32,000
Tangible assets 5 1,923 2,611
33,923 34,611

CURRENT ASSETS
Debtors 6 37,800 16,340
Cash at bank 25,457 37,636
63,257 53,976
CREDITORS
Amounts falling due within one year 7 47,643 60,656
NET CURRENT ASSETS/(LIABILITIES) 15,614 (6,680 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
49,537
27,931

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 49,527 27,921
SHAREHOLDERS' FUNDS 49,537 27,931

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

The notes form part of these financial statements

Page 2 continued...
E & A STUART RESTORATION LIMITED (REGISTERED NUMBER: 06780613)

BALANCE SHEET - continued
31 DECEMBER 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 the Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by:





E Stuart - Director


The notes form part of these financial statements

Page 3
E & A STUART RESTORATION LIMITED (REGISTERED NUMBER: 06780613)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

E & A Stuart Restoration Limited is a private company, limited by shares , registered in England and Wales. 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 - 25% on cost

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.

Page 4 continued...
E & A STUART RESTORATION LIMITED (REGISTERED NUMBER: 06780613)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

3. EMPLOYEES AND DIRECTORS

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 January 2024
and 31 December 2024 32,000
NET BOOK VALUE
At 31 December 2024 32,000
At 31 December 2023 32,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 January 2024 17,686
Additions 848
At 31 December 2024 18,534
DEPRECIATION
At 1 January 2024 15,075
Charge for year 1,536
At 31 December 2024 16,611
NET BOOK VALUE
At 31 December 2024 1,923
At 31 December 2023 2,611

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 37,800 16,340

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Taxation and social security 40,116 32,465
Other creditors 7,527 28,191
47,643 60,656

Page 5
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
E & A STUART RESTORATION LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of E & A Stuart Restoration Limited for the year ended 31 December 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of E & A Stuart Restoration Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of E & A Stuart Restoration Limited and state those matters that we have agreed to state to the Board of Directors of E & A Stuart Restoration Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than E & A Stuart Restoration Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that E & A Stuart Restoration Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of E & A Stuart Restoration Limited. You consider that E & A Stuart Restoration Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of E & A Stuart Restoration Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Orion Accountancy Limited
30 Garners Road
Chalfont St Peter
Buckinghamshire
SL9 0EZ


22 September 2025

This page does not form part of the statutory financial statements

Page 6