Stewart Timber (Holdings) Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC517786 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

STEWART TIMBER (HOLDINGS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

5

DIRECTOR:

K Maguire

REGISTERED OFFICE:

5B Mid Road

Cumbernauld

Glasgow

G67 2TT

REGISTERED NUMBER:

SC517786 (Scotland)

ACCOUNTANTS:

McAllisters

Paxton House

11 Woodside Crescent

Charing Cross

Glasgow

G3 7UL

FIXED ASSETS

Investments

4

120,000

CURRENT ASSETS

Cash at bank

1,249

332

CREDITORS

Amounts falling due within one year

5

16,402

13,901

NET CURRENT LIABILITIES

(15,153

)

(13,569

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

104,847

106,431

CAPITAL AND RESERVES

Called up share capital

6

100

Retained earnings

104,747

106,331

SHAREHOLDERS' FUNDS

104,847

106,431

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

The members have not required the company to obtain an audit of its financial statements for the year ended 28 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 July 2026 and were signed by:

K Maguire - Director

1.	STATUTORY INFORMATION

Stewart Timber (Holdings) 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Investment in subsidiaries.

Fixed asset investments represent an investment in a subsidiary company, Stewart Timber (2012) Limited. The company holds 100% of the issued share capital of that company.

The investment in Stewart Timber (2012) Limited is valued at cost and a review for impairment is carried out annually with any necessary adjustments reflected in the income statement.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 March 2025

and 28 February 2026

120,000

NET BOOK VALUE

At 28 February 2026

120,000

At 28 February 2025

120,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Amounts owed to group undertakings

13,901

11,507

Accrued expenses

2,501

2,394

16,402

13,901

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

515

A ordinary shares

£0.10

52

485

B ordinary shares

£0.10

48

100

7.	ULTIMATE CONTROLLING PARTY

Kenneth Maguire is a director and holds 46.5% of the share capital of the company, He is considered to be the ultimate controlling party.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Stewart Timber (Holdings) Limited for the year ended 28 February 2026 which comprise the Statement of Income and Retained Earnings, 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 ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Stewart Timber (Holdings) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Stewart Timber (Holdings) Limited and state those matters that we have agreed to state to the director of Stewart Timber (Holdings) Limited in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Stewart Timber (Holdings) 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 Stewart Timber (Holdings) Limited. You consider that Stewart Timber (Holdings) 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 Stewart Timber (Holdings) 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 financial statements.

McAllisters

Paxton House

11 Woodside Crescent

Charing Cross

Glasgow

G3 7UL

22 July 2026