Stewart & Young Limited - Filleted accounts

Registered number

01304208

Stewart & Young Limited

Filleted Accounts

31 March 2025

Stewart & Young Limited
Registered number:		01304208
Balance Sheet
as at 31 March 2025
Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		37,594			50,125

Current assets
Stocks		45,183			80,245
Debtors	4	16,670			38,931
Cash at bank and in hand		15,540			5,284
		77,393			124,460
Creditors: amounts falling due within one year	5	(118,243)			(146,828)

Net current liabilities			(40,850)			(22,368)

Net (liabilities)/assets			(3,256)			27,757

Capital and reserves
Called up share capital			100			100
Profit and loss account			(3,356)			27,657
Shareholders' funds			(3,256)			27,757

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




TC Young
Director
Approved by the board on 22 October 2025

Stewart & Young Limited
Notes to the Accounts
for the year ended 31 March 2025

1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			12		13


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2024	50,605		203,002		253,607
	At 31 March 2025	50,605		203,002		253,607

	Depreciation
	At 1 April 2024	49,941		153,541		203,482
	Charge for the year	166		12,365		12,531
	At 31 March 2025	50,107		165,906		216,013

	Net book value
	At 31 March 2025	498		37,096		37,594
	At 31 March 2024	664		49,461		50,125

4	Debtors			2025		2024
£					£
	Trade debtors			14,408		37,006
	Other debtors			2,262		1,925
				16,670		38,931





5	Creditors: amounts falling due within one year			2025		2024
£					£
	Trade creditors			56,327		53,217
	Taxation and social security costs			27,937		38,235
	Other creditors			33,979		55,376
				118,243		146,828


6	Other information

	Stewart & Young Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Mildenham Mill
	Egg Lane
	Claines
	Worcestershire
	WR3 7SA