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REGISTERED NUMBER: 04265060 (England and Wales)

REPORT OF THE DIRECTOR AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

STEWART CROSS LIMITED

STEWART CROSS LIMITED (REGISTERED NUMBER: 04265060)

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Report of the Director | 2 |

Statement of Income and Retained Earnings | 3 |

Balance Sheet | 4 |

Notes to the Financial Statements | 6 |

STEWART CROSS LIMITED

COMPANY INFORMATION

for the Year Ended 31 August 2025

| DIRECTOR: | Mr S D Cross

| SECRETARY: | Mr S D Cross

| REGISTERED OFFICE: | 95 King Street

| Lancaster

| Lancashire

| LA1 1RH

| REGISTERED NUMBER: | 04265060 (England and Wales)

| ACCOUNTANTS: | Taylor, Robertson & Willett Ltd

| 95 King Street

| Lancaster

| Lancashire

| LA1 1RH

STEWART CROSS LIMITED (REGISTERED NUMBER: 04265060)

REPORT OF THE DIRECTOR

for the Year Ended 31 August 2025

The director presents his report with the financial statements of the company for the year ended 31 August 2025.

DIRECTOR

Mr S D Cross held office during the whole of the period from 1 September 2024 to the date of this report.

His beneficial interest in the shares of the company, according to the register of directors' interests, was as follows:

| 31.8.25 |  | 1.9.24

Ordinary Shares shares of £1 each | 1 |  | 1 |  |

He did not hold any non-beneficial interests in the shares of the company.

DIRECTOR'S RESPONSIBILITIES STATEMENT

The director is responsible for preparing the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

- | select suitable accounting policies and then apply them consistently;

- | make judgements and accounting estimates that are reasonable and prudent;

- | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr S D Cross - Director

28 January 2026

STEWART CROSS LIMITED (REGISTERED NUMBER: 04265060)

STATEMENT OF INCOME AND RETAINED EARNINGS

for the Year Ended 31 August 2025

| 2025 |  | 2024

| Notes | £ | £ |

TURNOVER | 37,477 |  | 70,431 |  |

Cost of sales | 7,586 |  | 24,436 |  |

GROSS PROFIT | 29,891 |  | 45,995 |  |

Administrative expenses | 20,378 |  | 22,797 |  |

OPERATING PROFIT | 4 | 9,513 |  | 23,198 |  |

Interest payable and similar expenses | 91 |  | 162 |  |

PROFIT BEFORE TAXATION | 9,422 |  | 23,036 |  |

Tax on profit | 3,069 |  | 5,235 |  |

PROFIT FOR THE FINANCIAL YEAR | 6,353 |  | 17,801 |  |

Retained earnings at beginning of year | 15,354 |  | 9,553 |  |

Dividends | (17,200 | ) | (12,000 | ) |

RETAINED EARNINGS AT END OF YEAR | 4,507 |  | 15,354 |  |

STEWART CROSS LIMITED (REGISTERED NUMBER: 04265060)

BALANCE SHEET

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 6,355 |  | 12,679 |  |

6,355 |  | 12,679 |  |

CURRENT ASSETS

Stocks | 1,750 |  | 2,500 |  |

Debtors | 7 | 3,628 |  | 10,704 |  |

Cash at bank | 695 |  | 3,913 |  |

6,073 |  | 17,117 |  |

CREDITORS

Amounts falling due within one year | 8 | 7,920 |  | 12,503 |  |

NET CURRENT (LIABILITIES)/ASSETS | (1,847 | ) | 4,614 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 4,508 |  | 17,293 |  |

CREDITORS

Amounts falling due after more than one year | 9 | - |  | 1,938 |  |

NET ASSETS | 4,508 |  | 15,355 |  |

CAPITAL AND RESERVES

Called up share capital | 1 |  | 1 |  |

Retained earnings | 4,507 |  | 15,354 |  |

SHAREHOLDERS' FUNDS | 4,508 |  | 15,355 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

STEWART CROSS LIMITED (REGISTERED NUMBER: 04265060)

BALANCE SHEET - continued

31 August 2025

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 28 January 2026 and were signed by:

Mr S D Cross - Director

STEWART CROSS LIMITED (REGISTERED NUMBER: 04265060)

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Stewart Cross Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

| Goodwill

| Goodwill has been fully amortised.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

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

| Plant and machinery | - | 15% on reducing balance

| Computer equipment | - | 25% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

STEWART CROSS LIMITED (REGISTERED NUMBER: 04265060)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 1 ) .

4. | OPERATING PROFIT

| The operating profit is stated after charging:

| 2025 |  | 2024

£ | £ |

| Depreciation - owned assets | 463 |  | 4,101 |  |

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 7,000 |  |

| AMORTISATION

| At 1 September 2024

| and 31 August 2025 | 7,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

6. | TANGIBLE FIXED ASSETS

| Plant and |  | Computer |  | Motor |

| machinery |  | equipment |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 3,247 |  | 862 |  | 21,511 |  | 25,620 |  |

| Additions | - |  | 658 |  | 5,299 |  | 5,957 |  |

| Disposals | - |  | - |  | (21,011 | ) | (21,011 | ) |

| At 31 August 2025 | 3,247 |  | 1,520 |  | 5,799 |  | 10,566 |  |

| DEPRECIATION

| At 1 September 2024 | 2,461 |  | 787 |  | 9,693 |  | 12,941 |  |

| Charge for year | 120 |  | 122 |  | 221 |  | 463 |  |

| Eliminated on disposal | - |  | - |  | (9,193 | ) | (9,193 | ) |

| At 31 August 2025 | 2,581 |  | 909 |  | 721 |  | 4,211 |  |

| NET BOOK VALUE

| At 31 August 2025 | 666 |  | 611 |  | 5,078 |  | 6,355 |  |

| At 31 August 2024 | 786 |  | 75 |  | 11,818 |  | 12,679 |  |

STEWART CROSS LIMITED (REGISTERED NUMBER: 04265060)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 August 2025

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 3,032 |  | 3,012 |  |

| Other debtors | 596 |  | 7,692 |  |

3,628 |  | 10,704 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 2,100 |  | 2,962 |  |

| Trade creditors | 1,505 |  | 3,244 |  |

| Taxation and social security | 2,992 |  | 5,157 |  |

| Other creditors | 1,323 |  | 1,140 |  |

7,920 |  | 12,503 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 1,938 |  |