REGISTERED NUMBER: SC171908 (Scotland)

STEPPING STONE RESTAURANT LIMITED

Financial Statements for the Year Ended 28 February 2026

Page

Balance Sheet

1

FIXED ASSETS

109,472

117,489

CURRENT ASSETS

31,944

87,327

CREDITORS

Amounts falling due within one year

(20,817

)

(69,820

)

NET CURRENT ASSETS

11,127

17,507

TOTAL ASSETS LESS CURRENT LIABILITIES

120,599

134,996

ACCRUALS AND DEFERRED INCOME

(10,973

)

(13,202

)

NET ASSETS

109,626

121,794

CAPITAL AND RESERVES

109,626

121,794

NOTES TO THE FINANCIAL STATEMENTS

1.	STATUTORY INFORMATION

Stepping Stone Restaurant 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:

SC171908

Registered office:

Uachdar

Isle Of Benbecula

Western Isles

HS6 5LY

The presentation currency of the financial statements is the Pound Sterling (£).

The financial statements have been rounded to the nearest £1.

2.	AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the year was 10 (2025 - 8 ) .

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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:

A Maclean - Director

J L Maclean - Director