Company registration number SC569905 (Scotland)
Stewart Property Services Limited
Unaudited financial statements
for the year ended 30 June 2025
Pages for filing with registrar
Stewart Property Services Limited
Chartered Accountants' report to the board of directors on the preparation of the
unaudited statutory financial statements of Stewart Property Services Limited
1

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Stewart Property Services Limited for the year ended 30 June 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-j une-20 20.

This report is made solely to the b oard of d irectors of Stewart Property Services Limited, as a body, in accordance with the terms of our engagement letter dated 12 January 2018. Our work has been undertaken solely to prepare for your approval the financial statements of Stewart Property Services Limited and state those matters that we have agreed to state to the b oard of d irectors of Stewart Property Services Limited, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stewart Property Services Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Stewart Property Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Stewart Property Services Limited. You consider that Stewart Property Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Stewart Property Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

James Milne
Chartered Accountants
5 Bon Accord Square
Aberdeen
AB11 6XZ
6 February 2026
Stewart Property Services Limited
Statement of financial position
as at 30 June 2025
2
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
2
965
1,670
Current assets
Stocks
100
100
Debtors
215,578
15,329
Cash at bank and in hand
271,315
406,496
486,993
421,925
Creditors: amounts falling due within one year
(97,081)
(86,804)
Net current assets
389,912
335,121
Total assets less current liabilities
390,877
336,791
Provisions for liabilities
-
0
(317)
Net assets
390,877
336,474
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
390,777
336,374
Total equity
390,877
336,474
Stewart Property Services Limited
Statement of financial position (continued)
as at 30 June 2025
3

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 2 February 2026 and are signed on its behalf by:
Anna Munro
Alexander Munro
Director
Director
Company registration number SC569905 (Scotland)
Stewart Property Services Limited
Notes to the financial statements
for the year ended 30 June 2025
4
1
Accounting policies
Company information

Stewart Property Services Limited is a private company limited by shares incorporated in Scotland. The registered office is 164 Skene Street, Aberdeen, AB10 1PE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents revenue recognised in the accounts. Revenue is recognised when the company fulfils its contractual obligations to customers by supplying services and excludes value added tax.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
10 years straight line
Computers
3 years straight line
Motor vehicles
5 years straight line
1.4
Stocks

Stocks are stated at the lower of cost and net realisable value.

Stewart Property Services Limited
Notes to the financial statements (continued)
for the year ended 30 June 2025
1
Accounting policies (continued)
5
1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to fund in respect of the year.

2
Tangible fixed assets
Total
£
Cost
At 1 July 2024 and 30 June 2025
24,534
Depreciation and impairment
At 1 July 2024
22,864
Depreciation charged in the year
705
At 30 June 2025
23,569
Carrying amount
At 30 June 2025
965
At 30 June 2024
1,670
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