1 April 2024 v2025.83.1 limited_company_frs_102_section_1a_v1_1_3 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP112302642024-04-012025-03-31112302642025-03-31112302642024-03-3111230264core:WithinOneYear2025-03-3111230264core:WithinOneYear2024-03-3111230264core:AfterOneYear2025-03-3111230264core:AfterOneYear2024-03-3111230264core:ShareCapital2025-03-3111230264core:ShareCapital2024-03-3111230264core:RetainedEarningsAccumulatedLosses2025-03-3111230264core:RetainedEarningsAccumulatedLosses2024-03-3111230264bus:Director12024-04-012025-03-3111230264bus:RegisteredOffice2024-04-012025-03-31112302642023-04-012024-03-3111230264core:LandBuildings2025-03-3111230264core:LandBuildings2024-03-311123026412024-04-012025-03-3111230264countries:EnglandWales2024-04-012025-03-3111230264bus:AuditExemptWithAccountantsReport2024-04-012025-03-3111230264bus:PrivateLimitedCompanyLtd2024-04-012025-03-3111230264bus:SmallEntities2024-04-012025-03-3111230264bus:FullAccounts2024-04-012025-03-31
Company registration number:
11230264
Stuart J Warrington & Co Limited
Unaudited Filleted Financial Statements for the year ended
31 March 2025
Stuart J Warrington & Co Limited
Report to the board of directors on the preparation of the unaudited statutory financial statements of Stuart J Warrington & Co Limited
Year ended
31 March 2025
As described on the statement of financial position, the Board of Directors of
Stuart J Warrington & Co Limited
are responsible for the preparation of the
financial statements
for the year ended
31 March 2025
, which comprise the income statement, statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
Sutton & Co Accountants Ltd
25 Park Street
Macclesfield
Cheshire
SK11 6SS
United Kingdom
Date:
22 December 2025
Stuart J Warrington & Co Limited
Statement of Financial Position
31 March 2025
20252024
Note££
Fixed assets    
Tangible assets 5
119,854
 
119,854
 
Current assets    
Debtors 6
197
 
180
 
Cash at bank and in hand
4,360
 
1,686
 
4,557
 
1,866
 
Creditors: amounts falling due within one year 7
(35,151
 )
(34,108
 )
Net current liabilities
(30,594
 )
(32,242
 )
Total assets less current liabilities 89,260   87,612  
Creditors: amounts falling due after more than one year 8
(86,300
 )
(86,300
 )
Net assets
2,960
 
1,312
 
Capital and reserves    
Called up share capital
100
 
100
 
Profit and loss account
2,860
 
1,212
 
Shareholders funds
2,960
 
1,312
 
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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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.
These
financial statements
were approved by the board of directors and authorised for issue on
22 December 2025
, and are signed on behalf of the board by:
Mr N J Warrington
Director
Company registration number:
11230264
Stuart J Warrington & Co Limited
Notes to the Financial Statements
Year ended
31 March 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
32 Beech Lane
,
Macclesfield
,
Cheshire
,
SK10 2DR
, United Kingdom.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis.
The
financial statements
are prepared in sterling, which is the functional currency of the company.
Revenue is measured at the fair value of the consideration received or receivable. Revenue from rentals is recognised when becoming due and accounted for on the accruals basis.

Current tax

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.

Investment properties

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
The investment property was valued at 31 March 2025 by the sole director, who is of the opinion that the original cost of the investment property represents a reasonable expectation of an open market existing use valuation.

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2024:
1
).

5 Tangible assets

Land and buildings
£
Cost  
At
1 April 2024
and
31 March 2025
119,854
 
Depreciation  
At
1 April 2024
and
31 March 2025
 -  
Carrying amount  
At
31 March 2025
119,854
 
At 31 March 2024
119,854
 

Tangible assets held at valuation

In respect of tangible assets held at valuation, the comparable amounts that would have been recognised if the assets had been carried under the historical cost model are as follows:
Land and buildingsLand and buildings
20252024
££
Aggregate historical cost 119,854   119,854  
Carrying amount 119,854   119,854  

Investment property

Included in land and buildings are the following amounts in relation to investment properties:
2025
£
Carrying value at
1 April 2024
and
31 March 2025
119,854
 

6 Debtors

20252024
££
Trade debtors
120
 
120
 
Other debtors
77
 
60
 
197
 
180
 

7 Creditors: amounts falling due within one year

20252024
££
Taxation and social security
393
 
284
 
Other creditors
34,758
 
33,824
 
35,151
 
34,108
 

8 Creditors: amounts falling due after more than one year

20252024
££
Bank loans and overdrafts
86,300
 
86,300
 
The Mortgage loan is an interest only loan and is not repayable until 20 years from its drawdown on 6 August 2021. The loan is secured by a mortgage charge on the investment property.