BrightAccountsProduction v1.0.0 v1.0.0 2024-06-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The principal activity of the company continued to be that of independent land rover specialist. 19 March 2026 2 2 08088896 2025-05-31 08088896 2024-05-31 08088896 2023-05-31 08088896 2024-06-01 2025-05-31 08088896 2023-06-01 2024-05-31 08088896 uk-bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 08088896 uk-curr:PoundSterling 2024-06-01 2025-05-31 08088896 uk-bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 08088896 uk-bus:FullAccounts 2024-06-01 2025-05-31 08088896 uk-core:ShareCapital 2025-05-31 08088896 uk-core:ShareCapital 2024-05-31 08088896 uk-core:RetainedEarningsAccumulatedLosses 2025-05-31 08088896 uk-core:RetainedEarningsAccumulatedLosses 2024-05-31 08088896 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-05-31 08088896 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-05-31 08088896 uk-bus:FRS102 2024-06-01 2025-05-31 08088896 uk-core:PlantMachinery 2024-06-01 2025-05-31 08088896 uk-core:WithinOneYear 2025-05-31 08088896 uk-core:WithinOneYear 2024-05-31 08088896 2024-06-01 2025-05-31 08088896 uk-bus:Director1 2024-06-01 2025-05-31 08088896 uk-bus:AuditExempt-NoAccountantsReport 2024-06-01 2025-05-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 08088896

Stuart Gilbert Limited

Unaudited Financial Statements

for the financial year ended 31 May 2025

Stuart Gilbert Limited

Company Registration Number: 08088896

STATEMENT OF FINANCIAL POSITION

as at 31 May 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Non-Current Assets

Property, plant and equipment |  | 5 | 1,034 |  | 531
|  |  | ───────── |  | ─────────
Current Assets

Inventories |  | 6 | 2,000 |  | 1,500
Receivables |  | 7 | 2,717 |  | -
Cash and cash equivalents |  |  | 16,565 |  | 18,875
|  |  | ───────── |  | ─────────
|  |  | 21,282 |  | 20,375
|  |  | ───────── |  | ─────────
Payables: amounts falling due within one year |  | 8 | (20,993) |  | (19,342)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 289 |  | 1,033
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 1,323 |  | 1,564
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 100 |  | 100
Retained earnings |  |  | 1,223 |  | 1,464
|  |  | ───────── |  | ─────────
Equity attributable to owners of the company |  |  | 1,323 |  | 1,564
|  |  | ═════════ |  | ═════════
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Directors' Report.

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The directors confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Board and authorised for issue on 19 March 2026 and signed on its behalf by

________________________________ |  |  |  |  |
Mr Stuart Gilbert |  |  |  |  |
Director |  |  |  |  |

Stuart Gilbert Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 May 2025

1. | General Information
| Stuart Gilbert Limited is a company limited by shares incorporated and registered in England. The registered number of the company is 08088896. The registered office of the company is The Oast EMR Centre, New Road, East Malling, Kent, ME19 6BJ. The nature of the company's operations and its principal activities are set out in the Directors' Report. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 May 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes relating to land rover repairs.
| Property, plant and equipment and depreciation
| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 20% Reducing Balance
| Inventories
| Inventories are valued at the lower of cost and net realisable value. Inventories are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing inventories to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.

3. | Employees
| The average monthly number of employees, including directors, during the financial year was 2, (2024 - 2).
|  | 2025 | 2024
|  | Number | Number
| Average number of persons employed | 2 | 2
|  | ═════════ | ═════════

4. | Dividends | 2025 | 2024
|  | £ | £
| Dividends on equity shares:
| Ordinary Shares - Interim paid 19 March 2026 | 28,500 | 22,000
|  | ═════════ | ═════════

5. | Property, plant and equipment
|  | Plant and | Total
|  | machinery |
|  | £ | £
| Cost
| At 1 June 2024 | 10,713 | 10,713
| Additions | 762 | 762
|  | ───────── | ─────────
| At 31 May 2025 | 11,475 | 11,475
|  | ───────── | ─────────
| Depreciation
| At 1 June 2024 | 10,182 | 10,182
| Charge for the financial year | 259 | 259
|  | ───────── | ─────────
| At 31 May 2025 | 10,441 | 10,441
|  | ───────── | ─────────
| Net book value
| At 31 May 2025 | 1,034 | 1,034
|  | ═════════ | ═════════
| At 31 May 2024 | 531 | 531
|  | ═════════ | ═════════

6. | Inventories | 2025 | 2024
|  | £ | £
| Stock | 2,000 | 1,500
|  | ═════════ | ═════════

7. | Receivables | 2025 | 2024
|  | £ | £
| Prepayments and accrued income | 2,717 | -
|  | ═════════ | ═════════

8. | Payables | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade payables | 1,546 | 3,345
| Taxation | 9,464 | 9,016
| Other creditors | 9,198 | 6,051
| Accruals | 785 | 930
|  | ───────── | ─────────
|  | 20,993 | 19,342
|  | ═════════ | ═════════