Company registration number SC794195 (Scotland)
E STEWART MEDIC LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
PAGES FOR FILING WITH REGISTRAR
E STEWART MEDIC LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
E STEWART MEDIC LTD
BALANCE SHEET
AS AT
31 JANUARY 2026
31 January 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,895
2,069
Current assets
Debtors
4
1,704
1,585
Cash at bank and in hand
32,442
33,163
34,146
34,748
Creditors: amounts falling due within one year
5
(32,742)
(14,180)
Net current assets
1,404
20,568
Total assets less current liabilities
4,299
22,637
Provisions for liabilities
(550)
(393)
Net assets
3,749
22,244
Capital and reserves
Called up share capital
6
199
199
Profit and loss reserves
3,550
22,045
Total equity
3,749
22,244

For the financial year ended 31 January 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 director acknowledges her 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 director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 11 August 2026
Ms E Ferguson
Director
Company registration number SC794195 (Scotland)
E STEWART MEDIC LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2026
- 2 -
1
Accounting policies
Company information

E Stewart Medic Ltd is a private company limited by shares incorporated in Scotland. The registered office is 27 Kellie Wynd, Dunblane, Perthshire, United Kingdom, FK15 0NR.

1.1
Accounting convention

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 £.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown including VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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:

Computers
3 years straight line

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.

1.4
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.

E STEWART MEDIC LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
1
Accounting policies
(Continued)
- 3 -
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.

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.

2
Employees

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

2026
2025
Number
Number
Total
3
1
3
Tangible fixed assets
Computers
£
Cost
At 1 February 2025
2,980
Additions
2,281
At 31 January 2026
5,261
Depreciation and impairment
At 1 February 2025
911
Depreciation charged in the year
1,455
At 31 January 2026
2,366
Carrying amount
At 31 January 2026
2,895
At 31 January 2025
2,069
E STEWART MEDIC LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2026
- 4 -
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
1,149
1,030
Other debtors
555
555
1,704
1,585
5
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
315
6,655
Other creditors
32,427
7,525
32,742
14,180
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
199
199
199
199
7
Related party transactions

During the year, the company received consultancy income of £6,485 from a company under common control.

At the balance sheet date, an amount of £555 was due from a company under common control and is included within other debtors.

During the year, a balance of £12,505 previously due from a related party was written off.

During the year, the company paid management charges of £12,000 to a company under common control.

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