Registration number: SC024640

Stewart's (Edinburgh) Holdings Limited

Contents

Company Information	1
Accountants' Report	2
Balance Sheet	3
Notes to the Unaudited Financial Statements	4 to 9

Stewart's (Edinburgh) Holdings Limited

Company Information

Director

J S Miller

Registered office Registration number

12 James Gall Wynd Edinburgh EH16 5FF SC024640

Accountants

Brown, Scott & Main 91 West Savile Terrace Edinburgh EH9 3DP

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Stewart's (Edinburgh) Holdings Limited
for the Year Ended 28 November 2025

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's (Edinburgh) Holdings Limited for the year ended 28 November 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of The Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.org.uk/accountspreparationguidance.

This report is made solely to the Board of Directors of Stewart's (Edinburgh) Holdings Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Stewart's (Edinburgh) Holdings Limited and state those matters that we have agreed to state to the Board of Directors of Stewart's (Edinburgh) Holdings Limited, as a body, in this report in accordance with the requirements of The Institute of Chartered Accountants of Scotland as detailed at http://www.icas.org.uk/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Stewart's (Edinburgh) Holdings Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Stewart's (Edinburgh) Holdings Limited. You consider that Stewart's (Edinburgh) 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 accounts of Stewart's (Edinburgh) 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 accounts.

......................................

Brown, Scott & Main
91 West Savile Terrace
Edinburgh
EH9 3DP

27 August 2026

Stewart's (Edinburgh) Holdings Limited

(Registration number: SC024640)
Balance Sheet as at 28 November 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	6	-	7,000
Investment property	7	2,340,000	2,340,000
Investments	8	261,603	261,603
		2,601,603	2,608,603
Current assets
Debtors	9	1,176,860	1,210,746
Cash at bank and in hand		58,565	32,124
		1,235,425	1,242,870
Creditors: Amounts falling due within one year	10	(468,967)	(518,632)
Net current assets		766,458	724,238
Total assets less current liabilities		3,368,061	3,332,841
Provisions for liabilities	11	(402,500)	(402,500)
Net assets		2,965,561	2,930,341
Capital and reserves
Called up share capital	12	100,000	100,000
Capital redemption reserve		600,000	600,000
Non distributable reserve		1,932,998	1,932,998
Other reserves		1,973,503	1,973,503
Retained earnings		(1,640,940)	(1,676,160)
Shareholders' funds		2,965,561	2,930,341

For the financial year ending 28 November 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 27 August 2026
 

......................................... J S Miller Director

Stewart's (Edinburgh) Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 November 2025

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
12 James Gall Wynd
Edinburgh
EH16 5FF
Scotland

2	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.

The presentation currency is sterling.

The financial statements contain information about Stewart's (Edinburgh) Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company has taken the option under Section 398 of the Companies Act 2006 not to prepare consolidated financial statements.

Revenue recognition

Turnover represents the amount of rental income receivable for the year.

Tax

Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current corporation 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.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, less residual value, over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	20% to 25% per annum straight line
Motor vehicles	20% per annum straight line

Stewart's (Edinburgh) Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 November 2025