REGISTERED NUMBER: 10003758 (England and Wales)

Financial Statements

for the Year Ended 28th February 2026

for

JOHN R STUART ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J R Stuart

REGISTERED OFFICE:

Stone Eves

Old Ross Road

Whitchurch

Ross-on-Wye

Herefordshire

HR9 6DD

REGISTERED NUMBER:

10003758 (England and Wales)

ACCOUNTANTS:

Attenboroughs (Accountants) Limited

Chartered Certified Accountants

1 Tower House

Tower Centre

Hoddesdon

Hertfordshire

EN11 8UR

FIXED ASSETS

Tangible assets

4

714

248

CURRENT ASSETS

Cash at bank

36,875

43,931

CREDITORS

Amounts falling due within one year

5

8,230

12,699

NET CURRENT ASSETS

28,645

31,232

TOTAL ASSETS LESS CURRENT LIABILITIES

29,359

31,480

PROVISIONS FOR LIABILITIES

136

47

NET ASSETS

29,223

31,433

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

29,222

31,432

SHAREHOLDERS' FUNDS

29,223

31,433

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2026 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.

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 26th May 2026 and were signed by:

J R Stuart - Director

1.	STATUTORY INFORMATION

John R Stuart Associates 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.

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

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1st March 2025

485

549

1,034

Additions

-

719

719

At 28th February 2026

485

1,268

1,753

DEPRECIATION

At 1st March 2025

485

301

786

Charge for year

-

253

253

At 28th February 2026

485

554

1,039

NET BOOK VALUE

At 28th February 2026

-

714

714

At 28th February 2025

-

248

248

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Tax

908

4,172

Directors' current accounts

6,650

7,885

Accrued expenses

672

642

8,230

12,699

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28/2/26

28/2/25

value:

£

£

1

Ordinary

£1

1

1

7.	ULTIMATE CONTROLLING PARTY

The company is under the control of its director.