IRIS Accounts Production v25.2.0.378 13306365 Board of Directors 1.4.24 31.3.25 31.3.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 13306365 2024-03-31 13306365 2025-03-31 13306365 2024-04-01 2025-03-31 13306365 2023-03-31 13306365 2023-04-01 2024-03-31 13306365 2024-03-31 13306365 ns15:EnglandWales 2024-04-01 2025-03-31 13306365 ns14:PoundSterling 2024-04-01 2025-03-31 13306365 ns10:Director1 2024-04-01 2025-03-31 13306365 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13306365 ns10:SmallEntities 2024-04-01 2025-03-31 13306365 ns10:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13306365 ns10:SmallCompaniesRegimeForDirectorsReport 2024-04-01 2025-03-31 13306365 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 13306365 ns10:FullAccounts 2024-04-01 2025-03-31 13306365 ns10:Director2 2024-04-01 2025-03-31 13306365 ns10:RegisteredOffice 2024-04-01 2025-03-31 13306365 ns5:CurrentFinancialInstruments 2025-03-31 13306365 ns5:CurrentFinancialInstruments 2024-03-31 13306365 ns5:ShareCapital 2025-03-31 13306365 ns5:ShareCapital 2024-03-31 13306365 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 13306365 ns5:RetainedEarningsAccumulatedLosses 2024-03-31 13306365 ns5:ComputerEquipment 2024-04-01 2025-03-31 13306365 ns5:ComputerEquipment 2024-03-31 13306365 ns5:ComputerEquipment 2025-03-31 13306365 ns5:ComputerEquipment 2024-03-31 13306365 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 13306365 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-03-31 13306365 ns10:Director1 1 2024-03-31 13306365 ns10:Director1 1 2023-03-31 13306365 ns10:Director1 1 2024-04-01 2025-03-31 13306365 ns10:Director1 1 2023-04-01 2024-03-31 13306365 ns10:Director1 1 2025-03-31 13306365 ns10:Director1 1 2024-03-31

REGISTERED NUMBER: 13306365 (England and Wales)

| JJ STEWART LTD |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 MARCH 2025 |

| JJ STEWART LTD (REGISTERED NUMBER: 13306365) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| JJ STEWART LTD |

COMPANY INFORMATION

for the Year Ended 31 March 2025

| DIRECTORS: | J J Stewart

| Miss A J Jacob

| REGISTERED OFFICE: | 5 Imperial Court

| Laporte Way

| Luton

| Bedfordshire

| LU4 8FE

| REGISTERED NUMBER: | 13306365 (England and Wales)

| ACCOUNTANTS: | Miller & Co

| Chartered Accountants

| 5 Imperial Court

| Laporte Way

| Luton

| Bedfordshire

| LU4 8FE

| JJ STEWART LTD (REGISTERED NUMBER: 13306365) |

STATEMENT OF FINANCIAL POSITION

31 March 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 333 |  | 823 |  |

CURRENT ASSETS

Debtors | 6 | 6,383 |  | 7,722 |  |

Cash at bank | 6,014 |  | 2,050 |  |

12,397 |  | 9,772 |  |

CREDITORS

Amounts falling due within one year | 7 | 11,552 |  | 10,266 |  |

NET CURRENT ASSETS/(LIABILITIES) | 845 |  | (494 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,178 |  | 329 |  |

PROVISIONS FOR LIABILITIES | 63 |  | 156 |  |

NET ASSETS | 1,115 |  | 173 |  |

CAPITAL AND RESERVES

Called up, paid and allotted share capital | 100 |  | 100 |  |

Retained earnings | 1,015 |  | 73 |  |

SHAREHOLDERS' FUNDS | 1,115 |  | 173 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

| JJ STEWART LTD (REGISTERED NUMBER: 13306365) |

STATEMENT OF FINANCIAL POSITION - continued

31 March 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 November 2025 and were signed on its behalf by:

J J Stewart - Director

| JJ STEWART LTD (REGISTERED NUMBER: 13306365) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 March 2025

1. | STATUTORY INFORMATION

| JJ Stewart 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.

| The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Income recognition

| Income is recognised when goods/services have been delivered to customers such that risks and rewards of ownership have transferred to them.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Computer equipment | - | 25% on cost

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 1 ) .

| JJ STEWART LTD (REGISTERED NUMBER: 13306365) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 March 2025

5. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 1 April 2024

| and 31 March 2025 | 1,959 |  |

| DEPRECIATION

| At 1 April 2024 | 1,136 |  |

| Charge for year | 490 |  |

| At 31 March 2025 | 1,626 |  |

| NET BOOK VALUE

| At 31 March 2025 | 333 |  |

| At 31 March 2024 | 823 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 2,000 |  | - |  |

| Other debtors | 4,383 |  | 7,722 |  |

6,383 |  | 7,722 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Taxation and social security | 10,508 |  | 9,270 |  |

| Other creditors | 1,044 |  | 996 |  |

11,552 |  | 10,266 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2025 and 31 March 2024:

2025 | 2024 |

£ | £ |

| J J Stewart

| Balance outstanding at start of year | 7,722 |  | (60 | ) |

| Amounts advanced | - |  | 7,782 |  |

| Amounts repaid | (3,339 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 4,383 |  | 7,722 |  |

9. | RELATED PARTY DISCLOSURES

| The director operates a loan account with the company, which is interest free and repayable on demand. Transactions of which can be found in the table above.