Stewart & Antrobus Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02295656

Stewart & Antrobus Limited

Filleted Unaudited Financial Statements

31 March 2026

Stewart & Antrobus Limited

Financial Statements

Year ended 31 March 2026

Contents	Pages

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	3 to 4

Stewart & Antrobus Limited

Officers and Professional Advisers

Director	Mr A. Stewart

Company secretary	A. Stewart

Registered office	11, New Forest Park,
	Delamere Road,
	Hatchmere,
	Norley.
	Cheshire.
	WA6 6NL

Accountants	AGP
	Chartered Accountants
	First Floor
	2 City Road
	Chester
	Cheshire
	CH1 3AE

Stewart & Antrobus Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Current assets

Debtors	4	146	–
Cash at bank and in hand		243,043	292,065
		---------	---------
		243,189	292,065

Creditors: amounts falling due within one year	5	960		3,066
		---------		---------
Net current assets			242,229	288,999
			---------	---------
Total assets less current liabilities			242,229	288,999
			---------	---------
Net assets			242,229	288,999
			---------	---------

Capital and reserves

Called up share capital	2	2
Profit and loss account	242,227	288,997
	---------	---------
Shareholders funds	242,229	288,999
	---------	---------

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 2 July 2026 , and are signed on behalf of the board by:

Mr A. Stewart
Director

Company registration number: 02295656

Stewart & Antrobus 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 England and Wales. The address of the registered office is 11, New Forest Park,, Delamere Road,, Hatchmere,, Norley., Cheshire., WA6 6NL.

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.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instuments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value, with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value net of transaction costs and are measured subsequently at amortised cost, using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilites, including bank loans, are measured initially at fair value, net of transaction costs and are measured subsequently at amortised cost, using the effective cost method.

4. Debtors

	2026	2025
	£	£
Other debtors	146	–
	----	----

5. Creditors: amounts falling due within one year

	2026	2025
	£	£
Corporation tax	–	2,106
Other creditors	960	960
	----	-------
	960	3,066
	----	-------

6. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr B. Antrobus	–	–	–
	----	----	----

	2025
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr B. Antrobus	( 330)	330	–
	----	----	----

7. Related party transactions

The company was under the control of Mr Stewart throughout the current and previous year.