Company registration number 13243710 (England and Wales)
STUART COLLINS & CO LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 1 JUNE 2026
PAGES FOR FILING WITH REGISTRAR
STUART COLLINS & CO LIMITED
COMPANY INFORMATION
Directors
Mr D N Barrett
Mrs J Eynon
Mrs R E Owen
Company number
13243710
Registered office
114 Walter Road
Swansea
SA1 5QQ
Accountants
WBV Limited
The Third Floor
Langdon House, Langdon Road
SA1 Swansea Waterfront
Swansea
Wales
SA1 8QY
STUART COLLINS & CO LIMITED
CONTENTS
Page
Directors' report
1
Accountants' report
2
Balance sheet
3 - 4
Notes to the financial statements
5 - 8
STUART COLLINS & CO LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 1 JUNE 2026
- 1 -

The directors present their annual report and financial statements for the year ended 1 June 2026.

Principal activities

The principal activity of the company continued to be that of insurance brokers.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr D N Barrett
Mrs J Eynon
Mrs R E Owen
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr D N Barrett
Director
15 July 2026
STUART COLLINS & CO LIMITED
ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF STUART COLLINS & CO LIMITED FOR THE YEAR ENDED 1 JUNE 2026
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Stuart Collins & Co Limited for the year ended 1 June 2026 which comprise, the balance sheet and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Stuart Collins & Co Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Stuart Collins & Co Limited and state those matters that we have agreed to state to the b oard of d irectors of Stuart Collins & Co Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stuart Collins & Co Limited and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Stuart Collins & Co Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Stuart Collins & Co Limited. You consider that Stuart Collins & Co Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Stuart Collins & Co Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

WBV Limited
Chartered Accountants
The Third Floor
Langdon House, Langdon Road
SA1 Swansea Waterfront
Swansea
SA1 8QY
Wales
15 July 2026
STUART COLLINS & CO LIMITED
BALANCE SHEET
AS AT 1 JUNE 2026
01 June 2026
- 3 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
138,425
145,775
Tangible assets
4
6,686
4,034
145,111
149,809
Current assets
Debtors
5
15,908
5,922
Cash at bank and in hand
490,233
447,773
506,141
453,695
Creditors: amounts falling due within one year
6
(244,384)
(256,186)
Net current assets
261,757
197,509
Total assets less current liabilities
406,868
347,318
Creditors: amounts falling due after more than one year
7
(350,000)
(350,000)
Net assets/(liabilities)
56,868
(2,682)
Capital and reserves
Called up share capital
8
12
12
Profit and loss reserves
56,856
(2,694)
Total equity
56,868
(2,682)
STUART COLLINS & CO LIMITED
BALANCE SHEET (CONTINUED)
AS AT 1 JUNE 2026
01 June 2026
- 4 -

For the financial year ended 1 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 16 July 2026 and are signed on its behalf by:
Mr D N Barrett
Director
Company registration number 13243710 (England and Wales)
STUART COLLINS & CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 1 JUNE 2026
- 5 -
1
Accounting policies
Company information

Stuart Collins & Co Limited is a private company limited by shares incorporated in England and Wales. The registered office is 114 Walter Road, Swansea, SA1 5QQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover represents net commission and fees earned from the arrangement of insurance policies.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of the business, is being amortised evenly over its estimated useful life of twenty years.

1.4
Tangible fixed assets

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

STUART COLLINS & CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 1 JUNE 2026
1
Accounting policies
(Continued)
- 6 -

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.7

Revenue and expense recognition

It is impracticable to devise accounting policies that consistently match revenue from brokerage with the relevant expenses. Accordingly the following bases are adopted:

1. Net retained brokerage

This represents fees and commission received on the arrangement of insurance policies. Net retained brokerage represents brokerage and fees that are (mainly) taken to credit when debit or fee premiums are due from the insured person. Alterations in brokerage arising from return and additional premiums and adjustments are taken into account as and when these occur.

2. Expenses

Costs are written off as incurred.

1.8

Insurance debtors and creditors

In the normal course of business, settlement is required to be made with certain markets, market settlement bureaux and insurance intermediaries on the basis of net settlement due to or from the market, bureau or insurance intermediary in question, rather than the amounts due to and from the individual parties, which it represents. Insurance debtors and creditors reflect this basis of settlement.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
5
5
STUART COLLINS & CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 1 JUNE 2026
- 7 -
3
Intangible fixed assets
Goodwill
£
Cost
At 2 June 2025 and 1 June 2026
147,000
Amortisation and impairment
At 2 June 2025
1,225
Amortisation charged for the year
7,350
At 1 June 2026
8,575
Carrying amount
At 1 June 2026
138,425
At 1 June 2025
145,775
4
Tangible fixed assets
Fixtures and fittings
£
Cost
At 2 June 2025
4,159
Additions
3,899
At 1 June 2026
8,058
Depreciation and impairment
At 2 June 2025
125
Depreciation charged in the year
1,247
At 1 June 2026
1,372
Carrying amount
At 1 June 2026
6,686
At 1 June 2025
4,034
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
15,170
5,922
Other debtors
738
-
0
15,908
5,922
STUART COLLINS & CO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 1 JUNE 2026
- 8 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
214,596
241,001
Corporation tax
18,051
1,604
Other taxation and social security
5,046
5,811
Other creditors
6,691
7,770
244,384
256,186
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Other creditors
350,000
350,000

The above creditors are due to be repaid within 5 years.

8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
12
12
12
12
9
Related Party Disclosures

At 1st June 2026, Stuart Collins & Co Ltd owed Tenor Insurance Brokers Ltd £350,000. Tenor Insurance Brokers Ltd is related by virtue of common directors.

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