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REGISTERED NUMBER: SC192359 (Scotland)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JULY 2025 |

| FOR |

| STEVENSONS JEWELLERS LIMITED |

STEVENSONS JEWELLERS LIMITED (REGISTERED NUMBER: SC192359)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

STEVENSONS JEWELLERS LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTOR: | R S Batchelor

| SECRETARY: | Mrs A Craig

| REGISTERED OFFICE: | 213 St Vincent Street

| Glasgow

| G2 5QY

| REGISTERED NUMBER: | SC192359 (Scotland)

| ACCOUNTANTS: | Bannerman Johnstone Maclay

| Chartered Accountants

| 213 St Vincent Street

| Glasgow

| G2 5QY

| BANKERS: | Bank of Scotland

| 174 Byres Road

| Glasgow

| G12 8SW

STEVENSONS JEWELLERS LIMITED (REGISTERED NUMBER: SC192359)

BALANCE SHEET

31 JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 68 |  | 81 |  |

CURRENT ASSETS

Stocks | 108,500 |  | 108,500 |  |

Cash at bank and in hand | 127,827 |  | 95,437 |  |

236,327 |  | 203,937 |  |

CREDITORS

Amounts falling due within one year | 5 | 223,713 |  | 189,656 |  |

NET CURRENT ASSETS | 12,614 |  | 14,281 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 12,682 |  | 14,362 |  |

CREDITORS

Amounts falling due after more than one year | 6 | 4,033 |  | 10,001 |  |

NET ASSETS | 8,649 |  | 4,361 |  |

CAPITAL AND RESERVES

Called up share capital | 2,000 |  | 2,000 |  |

Retained earnings | 6,649 |  | 2,361 |  |

SHAREHOLDERS' FUNDS | 8,649 |  | 4,361 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

STEVENSONS JEWELLERS LIMITED (REGISTERED NUMBER: SC192359)

BALANCE SHEET - continued

31 JULY 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 April 2026 and were signed by:

R S Batchelor - Director

STEVENSONS JEWELLERS LIMITED (REGISTERED NUMBER: SC192359)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Stevensons Jewellers Limited is a private company, limited by shares , registered in Scotland. 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 (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Fixtures and fittings | - | 15% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

STEVENSONS JEWELLERS LIMITED (REGISTERED NUMBER: SC192359)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| Basic financial assets

| Basic financial assets, which include certain debtors and cash and bank balances, are initially measured at transaction price including transactions costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including certain creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Operating leases

| Lease payments under operating leases, where substantially all the risks and benefits remain with the lessor, are charged as expenses in the periods in which they are incurred.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

STEVENSONS JEWELLERS LIMITED (REGISTERED NUMBER: SC192359)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Computer |

| fittings |  | equipment |  | Totals

£ | £ | £ |

| COST

| At 1 August 2024

| and 31 July 2025 | 1,158 |  | 1,329 |  | 2,487 |  |

| DEPRECIATION

| At 1 August 2024 | 1,085 |  | 1,321 |  | 2,406 |  |

| Charge for year | 11 |  | 2 |  | 13 |  |

| At 31 July 2025 | 1,096 |  | 1,323 |  | 2,419 |  |

| NET BOOK VALUE

| At 31 July 2025 | 62 |  | 6 |  | 68 |  |

| At 31 July 2024 | 73 |  | 8 |  | 81 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 6,000 |  | 6,000 |  |

| Trade creditors | 10,311 |  | 15,171 |  |

| Tax | 10,150 |  | 9,289 |  |

| VAT | 12,567 |  | 7,611 |  |

| Directors' current accounts | 180,851 |  | 147,840 |  |

| Accrued expenses | 3,834 |  | 3,745 |  |

223,713 |  | 189,656 |  |

6. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans > 1 year | 4,033 |  | 10,001 |  |