J & N Stevenson Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3

Registered number: SC712325

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		735,575		735,575

			735,575		735,575
Creditors: Amounts Falling Due Within One Year	5	(736,093 )		(736,093 )

NET CURRENT ASSETS (LIABILITIES)			(736,093 )		(736,093 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(518 )		(518 )

NET LIABILITIES			(518 )		(518 )

CAPITAL AND RESERVES
Called up share capital	6		200		200
Profit and Loss Account			(718 )		(718 )

SHAREHOLDERS' FUNDS			(518)		(518)

Page 1

Page 2

J & N Stevenson Limited

Balance Sheet (continued)

As At 31 October 2025

For the 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.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr William Stevenson

Director

31 July 2026

The notes on page 3 form part of these financial statements.

1. General Information

J & N Stevenson Limited is a private company, limited by shares, incorporated in Scotland, registered number SC712325 . The registered office is Maple Cottage St Rognvald Street, Kirkwall, Orkney, KW15 1PR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Total
	£	£	£
Cost
As at 1 November 2024	733,776	1,799	735,575

As at 31 October 2025	733,776	1,799	735,575

Net Book Value
As at 31 October 2025	733,776	1,799	735,575

As at 1 November 2024	733,776	1,799	735,575

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to participating interests	736,093	736,093

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200