Stevenson & Kyles (Services) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC062213 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Stevenson & Kyles (Services) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr Leon McGregor Marshall

Mrs Catherine Dunn

Mrs Fionna Cumming

Mrs Mandeep Kalsi

SECRETARY:

Mr Leon McGregor Marshall C A

REGISTERED OFFICE:

25 Sandyford Place

Glasgow

G3 7NG

REGISTERED NUMBER:

SC062213 (Scotland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

CURRENT ASSETS

Work in progress

26,700

26,200

CREDITORS

Amounts falling due within one year

4

25,144

24,977

NET CURRENT ASSETS

1,556

1,223

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,556

1,223

CAPITAL AND RESERVES

Called up share capital

5

40

Retained earnings

1,516

1,183

SHAREHOLDERS' FUNDS

1,556

1,223

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 June 2026 and were signed on its behalf by:

Mr Leon McGregor Marshall - Director

1.	STATUTORY INFORMATION

Stevenson & Kyles (Services) 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.

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.

Work in progress

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 work in progress to their present location and condition.

Financial instruments

Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 10 ) .

4.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade creditors

(9,417

)

(9,537

)

Taxation and social security

34,561

32,675

Other creditors

-

1,839

25,144

24,977

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

40

Ordinary

£1

40

6.	RELATED PARTY DISCLOSURES

Mr L. Marshall is a partner of Stevenson and Kyles, Chartered Accountants, and the other directors are the wives of partners in that firm. The company supplies staff services to that firm on normal commercial terms, the total charged for the year being £327,000 (2025 - £313,000). The company was owed £9,417 (2025: £9,537) at the year end.