Registration number: SC409169

Stewart Integrated Systems Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Stewart Integrated Systems Limited

Company Information

Director

Mr Jason Stewart

Registered office

13-15 Morningside Drive Edinburgh EH10 5LZ

Accountants

JS Accounting Services Ltd 13-15 Morningside Drive Edinburgh EH10 5LZ

Stewart Integrated Systems Limited

(Registration number: SC409169)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	40,936	47,809
Current assets
Debtors	4	1,227	-
Cash at bank and in hand		26,474	21,699
		27,701	21,699
Creditors: Amounts falling due within one year	5	(16,068)	(35,470)
Net current assets/(liabilities)		11,633	(13,771)
Total assets less current liabilities		52,569	34,038
Creditors: Amounts falling due after more than one year	5	(7,109)	(9,798)
Net assets		45,460	24,240
Capital and reserves
Called up share capital		2	2
Retained earnings		45,458	24,238
Shareholders' funds		45,460	24,240

For the financial year ending 31 October 2025 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 accounts for the year in question in accordance with section 476; and
•	The director acknowledges his 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 July 2026
 

......................................... Mr Jason Stewart Director

Stewart Integrated Systems Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	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.

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 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.

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
Plant and machinery	25% and 15% on reducing balance

Stewart Integrated Systems Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

Stewart Integrated Systems Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3	Tangible assets

	Fixtures and fittings £	Plant and machinery £	Office equipment £	Motor vehicles  £
Cost or valuation
At 1 November 2024	546	8,122	4,512	77,212
At 31 October 2025	546	8,122	4,512	77,212
Depreciation
At 1 November 2024	190	3,981	1,023	37,390
Charge for the year	54	621	523	5,674
At 31 October 2025	244	4,602	1,546	43,064
Carrying amount
At 31 October 2025	302	3,520	2,966	34,148
At 31 October 2024	356	4,141	3,489	39,823

	Total £
Cost or valuation
At 1 November 2024	90,392
At 31 October 2025	90,392
Depreciation
At 1 November 2024	42,584
Charge for the year	6,872
At 31 October 2025	49,456
Carrying amount
At 31 October 2025	40,936
At 31 October 2024	47,809

4

Debtors

Current	2025 £	2024 £
Trade debtors	1,227	-
	1,227	-

Stewart Integrated Systems Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Loans and borrowings	6	2,943	8,656
Taxation and social security		10,684	9,773
Accruals and deferred income		1,260	1,260
Other creditors		1,181	15,781
		16,068	35,470

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	6	7,109	9,798

6	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	7,109	9,798

Current loans and borrowings

	2025 £	2024 £
Hire purchase contracts	2,943	8,656