1 September 2024 false Taxfiler 2024.6 SC457815business:PrivateLimitedCompanyLtd2024-09-012025-08-31 SC4578152024-08-31 SC4578152024-09-012025-08-31 SC457815business:AuditExemptWithAccountantsReport2024-09-012025-08-31 SC457815business:FilletedAccounts2024-09-012025-08-31 SC4578152025-08-31 SC457815business:Director12024-09-012025-08-31 SC457815business:RegisteredOffice2024-09-012025-08-31 SC4578152024-08-31 SC457815core:WithinOneYear2025-08-31 SC457815core:WithinOneYear2024-08-31 SC457815core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 SC457815core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC457815core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 SC457815core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC457815core:PreviouslyStatedAmount2025-08-31 SC457815core:PreviouslyStatedAmount2024-08-31 SC457815business:SmallEntities2024-09-012025-08-31 SC457815countries:Scotland2024-09-012025-08-31 SC457815core:PlantMachinery2024-09-012025-08-31 SC457815core:PlantMachinery2024-08-31 SC457815core:PlantMachinery2025-08-31 SC457815core:DisposalsRepaymentsInvestments2025-08-31 SC457815business:OrdinaryShareClass12024-09-012025-08-31 SC457815business:OrdinaryShareClass12023-09-012024-08-31 SC4578152023-09-012024-08-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC457815 (Scotland)
BLACKWATER STEWART LIMITED Unaudited accounts for the year ended 31 August 2025
BLACKWATER STEWART LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
BLACKWATER STEWART LIMITED Company Information for the year ended 31 August 2025
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
- 3 -
BLACKWATER STEWART LIMITED Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investments
5
153,900 
171,000 
Current assets
Debtors
6
100 
- 
Cash at bank and in hand
25,797 
34,169 
25,897 
34,169 
Creditors: amounts falling due within one year
7
(2,826)
(8,120)
Net current assets
23,071 
26,049 
Net assets
176,971 
197,049 
Capital and reserves
Called up share capital
8
10 
10 
Profit and loss account
176,961 
197,039 
Shareholders' funds
176,971 
197,049 
For the year ending 31 August 2025 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 29 October 2025 and were signed on its behalf by
Douglas Jonathan Stewart Director Company Registration No. SC457815
- 4 -
BLACKWATER STEWART LIMITED Notes to the Accounts for the year ended 31 August 2025
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 2024
1,344 
At 31 August 2025
1,344 
Depreciation
At 1 September 2024
1,344 
At 31 August 2025
1,344 
Net book value
At 31 August 2025
- 
5
Investments
Other investments 
£ 
Valuation at 1 September 2024
171,000 
Disposals
(17,100)
Valuation at 31 August 2025
153,900 
- 5 -
BLACKWATER STEWART LIMITED Notes to the Accounts for the year ended 31 August 2025
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
90 
- 
Other debtors
10 
- 
100 
- 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
626 
7,986 
Other creditors
2,200 
- 
Loans from directors
- 
134 
2,826 
8,120 
8
Share capital
2025 
2024 
£ 
£ 
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 1 (2024: 1).
- 6 -