Company Registration No. 11007803 (England and Wales)
Stewart Advisory Limited
Unaudited accounts
for the year ended 31 March 2026
Stewart Advisory Limited
Unaudited accounts
Contents
Stewart Advisory Limited
Company Information
for the year ended 31 March 2026
Company Number
11007803 (England and Wales)
Registered Office
Cotton Court
Church Street
Preston
PR1 3BY
Accountants
Stewart Advisory Limited
Cotton Court
Church Street
Preston
PR1 3BY
Stewart Advisory Limited
Statement of financial position
as at 31 March 2026
Cash at bank and in hand
2,031
9,118
Creditors: amounts falling due within one year
(20,320)
(26,703)
Net current liabilities
(1,556)
(4,835)
Net liabilities
(1,556)
(4,221)
Called up share capital
5
5
Profit and loss account
(1,561)
(4,226)
Shareholders' funds
(1,556)
(4,221)
For the year ending 31 March 2026 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 October 2026 and were signed on its behalf by
Zandra Taylor
Director
Company Registration No. 11007803
Stewart Advisory Limited
Notes to the Accounts
for the year ended 31 March 2026
Stewart Advisory Limited is a private company, limited by shares, registered in England and Wales, registration number 11007803. The registered office is Cotton Court, Church Street, Preston, PR1 3BY.
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.
This is the first year the company has prepared its financial statements under FRS 102 Section 1A (Small Entities Regime), having previously applied FRS 105. The transition from FRS 105 to FRS 102 Section 1A has had no impact on the company’s reported financial position, equity, or profit for the prior period. The prior year adjustments arise from a change in accounting policy and not from the transition from FRS 105.
The company ceased trading on 30 September 2026. Accordingly, the director has prepared these financial statements on a non going concern basis.
The director has considered the effect of this basis of preparation and concluded that no material adjustments to the carrying values of assets and liabilities were required.
The accounts are presented in £ sterling.
Turnover represents the net value of accountancy and taxation services provided during the year, excluding Value Added Tax.
Turnover is recognised by reference to the stage of completion of services delivered at the reporting date. Fees received or invoiced in advance of work being completed are deferred and recognised as deferred income within creditors. Work performed but not yet billed is accrued within debtors.
In previous periods, turnover was recognised when receivable. The comparative figures have been restated to reflect the change to performance-based revenue recognition (see Statement of Changes in Equity).
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
2 years straight line
Stewart Advisory Limited
Notes to the Accounts
for the year ended 31 March 2026
3
Tangible fixed assets
Computer equipment
Amounts falling due within one year
Accrued income and prepayments
380
1,884
Other debtors
15,340
6,500
5
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
6,204
4,511
Deferred income
7,054
6,252
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loan to Director A
3,250
5,604
4,264
4,590
Loan to Director B
3,250
10,750
3,250
10,750
6,500
16,354
7,514
15,340
The above loans are interest free and repayable on demand. During the year, dividends of £6,500 (2025: £17,500) were paid to the directors.
Stewart Advisory Limited
Notes to the Accounts
for the year ended 31 March 2026
7
Average number of employees
During the year the average number of employees was 3 (2025: 3).