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Company Registration No. SC551804 (Scotland)
Stevenson Construction Contracts Limited Unaudited accounts for the year ended 31 December 2025
Stevenson Construction Contracts Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Stevenson Construction Contracts Limited Company Information for the year ended 31 December 2025
Director
Derek Stevenson
Company Number
SC551804 (Scotland)
Registered Office
11 Almond Road Cumbernauld G67 3LT Scotland
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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Stevenson Construction Contracts Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
21,677 
21,677 
Current assets
Debtors
5
- 
220 
Cash at bank and in hand
- 
14,336 
- 
14,556 
Creditors: amounts falling due within one year
6
- 
(2,400)
Net current assets
- 
12,156 
Total assets less current liabilities
21,677 
33,833 
Creditors: amounts falling due after more than one year
7
(211,215)
(223,371)
Net liabilities
(189,538)
(189,538)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(189,638)
(189,638)
Shareholders' funds
(189,538)
(189,538)
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 April 2026 and were signed on its behalf by
Derek Stevenson Director Company Registration No. SC551804
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Stevenson Construction Contracts Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Stevenson Construction Contracts Limited is a private company, limited by shares, registered in Scotland, registration number SC551804. The registered office is 11 Almond Road, Cumbernauld, G67 3LT, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% reducing balance charged after first year
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 January 2025
33,870 
At 31 December 2025
33,870 
Depreciation
At 1 January 2025
12,193 
At 31 December 2025
12,193 
Net book value
At 31 December 2025
21,677 
At 31 December 2024
21,677 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
220 
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Stevenson Construction Contracts Limited Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
- 
2,400 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
18,635 
Other creditors
198,230 
191,751 
Loans from directors
12,985 
12,985 
211,215 
223,371 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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