0 false false false false false false false false false false true false false false false false false No description of principal activity 2025-04-01 Sage Accounts Production Advanced 2024 - FRS102_2024 2,392 2,045 347 2,392 347 xbrli:pure xbrli:shares iso4217:GBP SC558907 2025-04-01 2026-03-31 SC558907 2026-03-31 SC558907 2025-03-31 SC558907 2024-04-01 2025-03-31 SC558907 2025-03-31 SC558907 2024-03-31 SC558907 bus:Director1 2025-04-01 2026-03-31 SC558907 core:WithinOneYear 2026-03-31 SC558907 core:WithinOneYear 2025-03-31 SC558907 core:ShareCapital 2026-03-31 SC558907 core:ShareCapital 2025-03-31 SC558907 core:RetainedEarningsAccumulatedLosses 2026-03-31 SC558907 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC558907 bus:SmallEntities 2025-04-01 2026-03-31 SC558907 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC558907 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC558907 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC558907 bus:FullAccounts 2025-04-01 2026-03-31 SC558907 core:OfficeEquipment 2025-04-01 2026-03-31 SC558907 core:OfficeEquipment 2026-03-31 SC558907 core:OfficeEquipment 2025-03-31
COMPANY REGISTRATION NUMBER: SC558907

Stuart Macintyre Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2026

Stuart Macintyre Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £

Fixed assets

Tangible assets | 4 | – | 347

Current assets

Debtors | 5 | 20,866 | 8,902
Cash at bank and in hand | 469,119 | 401,063
| --------- | ---------
| 489,985 | 409,965

Creditors: amounts falling due within one year | 6 | 49,320 | 38,513
| --------- | ---------
Net current assets | 440,665 | 371,452
| --------- | ---------
Total assets less current liabilities | 440,665 | 371,799
| --------- | ---------
Net assets | 440,665 | 371,799
| --------- | ---------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 440,565 | 371,699
| --------- | ---------
Shareholders funds | 440,665 | 371,799
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 4 May 2026 , and are signed on behalf of the board by:

Mr S Macintyre |
Director |

Company registration number: SC558907

Stuart Macintyre Limited

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is Greystones, Montrose Terrace, Bridge of Weir, PA11 3DD, Scotland.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Equipment | - | 33% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
4. Tangible assets

| Equipment
| £
Cost |
At 1 April 2025 and 31 March 2026 | 2,392
| -------
Depreciation |
At 1 April 2025 | 2,045
Charge for the year | 347
| -------
At 31 March 2026 | 2,392
| -------
Carrying amount |
At 31 March 2026 | –
| -------
At 31 March 2025 | 347
| -------

5. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 11,880 | –
Other debtors | 8,986 | 8,902
| -------- | -------
| 20,866 | 8,902
| -------- | -------

6. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Corporation tax | 19,852 | 20,230
Social security and other taxes | 4,557 | 4,326
Other creditors | 24,911 | 13,957
| -------- | --------
| 49,320 | 38,513
| -------- | --------

7. Related party transactions
No transactions were entered into with Related Parties during the period that are required to be disclosed under the terms of FRS102 Section 1A.