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Registration number: 13136454

Stewart Fort Consulting Limited
Annual Report and Unaudited Financial Statements
for the Period from 29 March 2024 to 26 March 2025

Stewart Fort Consulting Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

Stewart Fort Consulting Limited

(Registration number: 13136454)
Balance Sheet as at 26 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 653 | 768
Current assets |  |  |
Cash at bank and in hand |  | 306,139 | 235,612
Creditors: Amounts falling due within one year | 5 | (163,482) | (113,315)
Net current assets |  | 142,657 | 122,297
Total assets less current liabilities |  | 143,310 | 123,065
Provisions for liabilities |  | (124) | (146)
Net assets |  | 143,186 | 122,919
Capital and reserves |  |  |
Called up share capital | 6 | 100 | 100
Retained earnings |  | 143,086 | 122,819
Shareholders' funds |  | 143,186 | 122,919

For the financial period ending 26 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account and directors’ report have not been delivered in accordance with the special provisions applicable to companies subject to the small companies regime.

Approved and authorised by the Board on 14 July 2026 and signed on its behalf by:

......................................... Mr S Fort Director

Stewart Fort Consulting Limited

Notes to the Unaudited Financial Statements for the Period from 29 March 2024 to 26 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
12 Wellington Street (St. Johns)
Blackburn
Lancashire
BB1 8AG
United Kingdom

These financial statements were authorised for issue by the Board on 14 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The financial statements are presented in Sterling, which is the functional currency of the company and are rounded to the nearest pound.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Stewart Fort Consulting Limited

Notes to the Unaudited Financial Statements for the Period from 29 March 2024 to 26 March 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Stewart Fort Consulting Limited

Notes to the Unaudited Financial Statements for the Period from 29 March 2024 to 26 March 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2 (2024 - 2).

4 | Tangible assets

| Office equipment £ | Total £
Cost or valuation
At 29 March 2024 | 1,250 | 1,250
At 26 March 2025 | 1,250 | 1,250
Depreciation
At 29 March 2024 | 482 | 482
Charge for the period | 115 | 115
At 26 March 2025 | 597 | 597
Carrying amount
At 26 March 2025 | 653 | 653
At 28 March 2024 | 768 | 768

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 50,627 | 33,971
Accruals and deferred income | 3,600 | 3,600
Other creditors | 109,255 | 75,744
| 163,482 | 113,315

6 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
ordinary share of £1 each | 100 | 100 | 100 | 100