STEWART INTERIORS SCOTLAND LTD


Directors	STEWART, Alan Douglas
	STEWART, Steven


Registered Address	Phoenix House
	Phoenix Business Park
	Paisley
	PA1 2BH


Registered Number	SC686209 (Scotland)

Balance Sheet as at
31 January 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		60,360		79,263
			60,360		79,263
Current assets
Debtors		182,683		136,940
Cash at bank and on hand		30,820		19,910
		213,503		156,850
Creditors amounts falling due within one year	4	(62,469)		(80,011)
Net current assets (liabilities)			151,034		76,839
Total assets less current liabilities			211,394		156,102
Creditors amounts falling due after one year	5		(70,251)		(70,251)
Net assets			141,143		85,851
Capital and reserves
Called up share capital			2		2
Profit and loss account			141,141		85,849
Shareholders' funds			141,143		85,851

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 4 November 2025, and are signed on its behalf by:

STEWART, Alan Douglas
Director
Registered Company No. SC686209

STEWART INTERIORS SCOTLAND LTD

Notes to the Financial Statements
for the year ended 31 January 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 February 24	101,685	-	101,685
Additions	-	1,369	1,369
At 31 January 25	101,685	1,369	103,054
Depreciation and impairment
At 01 February 24	22,422	-	22,422
Charge for year	19,816	456	20,272
At 31 January 25	42,238	456	42,694
Net book value
At 31 January 25	59,447	913	60,360
At 31 January 24	79,263	-	79,263

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	-	23,993
Bank borrowings and overdrafts	-	23,260
Taxation and social security	52,969	23,258
Accrued liabilities and deferred income	9,500	9,500
Total	62,469	80,011

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	70,251	70,251
Total	70,251	70,251