REGISTERED NUMBER: SC030130 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

THOMAS W. STEWART & COMPANY, LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

14,706

14,706

CURRENT ASSETS

Debtors

5

97,506

21,753

Cash at bank

14,854

92,572

112,360

114,325

CREDITORS

Amounts falling due within one year

6

8,364

11,860

NET CURRENT ASSETS

103,996

102,465

TOTAL ASSETS LESS CURRENT LIABILITIES

118,702

117,171

CAPITAL AND RESERVES

Called up share capital

5,000

5,000

Retained earnings

113,702

112,171

SHAREHOLDERS' FUNDS

118,702

117,171

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

M Stewart - Director

1.	STATUTORY INFORMATION

Thomas W. Stewart & Company, Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC030130

Registered office:

Milton Mill

Whins of Milton

Stirling

FK7 8EW

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.

Turnover and revenue recognition

Turnover represents net invoiced sales of land rental services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 January 2025

and 31 December 2025

16,281

DEPRECIATION

At 1 January 2025

and 31 December 2025

1,575

NET BOOK VALUE

At 31 December 2025

14,706

At 31 December 2024

14,706

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Loans to Associated Companies

97,506

21,753

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Tax

314

3,877

Social security and other taxes

240

241

Directors' current accounts

4,529

4,597

Accrued expenses

3,281

3,145

8,364

11,860

7.	RELATED PARTY DISCLOSURES

The company is related to the following parties due to common ownership & control:

Plot 1 Limited

Stirling Plant (Hire & Sales) Limited

31/12/25

31/12/24

Plot 1 Limited

92,961

17,209

This is disclosed on Note 5 of the financial statements

31/12/25

31/12/24

Stirling Plant (Hire & Sales) Limited

4,545

4,545

This is disclosed on Note 5 of the financial statements

8.	ULTIMATE CONTROLLING PARTY