REGISTERED NUMBER: SC055362 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Stuart,McIntyre & Stuart

(Stirling) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs M Bell

A Stuart

SECRETARY:

Mrs M Bell

REGISTERED OFFICE:

Church Street

Alloa

FK10 2DF

REGISTERED NUMBER:

SC055362 (Scotland)

ACCOUNTANTS:

James Gunn

Chartered Accountants

10 Duckburn Business Park

Dunblane

FK15 0EW

FIXED ASSETS

Tangible assets

4

151,043

150,279

CURRENT ASSETS

Stocks

63,798

68,798

Debtors

5

3,255

3,768

Cash at bank and in hand

242,907

283,008

309,960

355,574

CREDITORS

Amounts falling due within one year

6

111,213

143,127

NET CURRENT ASSETS

198,747

212,447

TOTAL ASSETS LESS CURRENT LIABILITIES

349,790

362,726

PROVISIONS FOR LIABILITIES

22,258

22,004

NET ASSETS

327,532

340,722

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Revaluation reserve

7

93,401

95,283

Retained earnings

233,131

244,439

SHAREHOLDERS' FUNDS

327,532

340,722

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 October 2026 and were signed on its behalf by:

Mrs M Bell - Director

1.	STATUTORY INFORMATION

Stuart,McIntyre & Stuart (Stirling) Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain assets, and on the going concern basis. They are presented in sterling, which is the functional currency of the company.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires the directors to exercise their judgement in the application of the company's accounting policies. They do not consider that there are any matters arising in this regard that are so significant to the financial statements as to require separate disclosure.

The principal accounting policies applied in the preparation of these financial statements are set out below. They have been applied consistently to all years presented, unless otherwise stated.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. It is recognised when the company becomes entitled to it.

Tangible fixed assets

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

Heritable property

-

buildings 2% on cost or valuation and land is not depreciated

Plant and machinery

-

at various rates

Motor vehicles

-

25% on reducing balance

Land is not depreciated.

Stocks

Stocks are valued at the lower of cost and net realisable value on the first-in first-out basis, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors due within one year

Debtors, prepayments, creditors and provisions are recognised at the transaction value, after taking account of any discounts or impairments.

Cash and cash equivalents

Cash at bank and in hand includes cash, bank current accounts and bank deposits repayable without penalty on notice of not more than three months..

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Heritable

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST OR VALUATION

At 1 February 2025

145,277

99,508

15,795

260,580

Additions & improvements

-

17,528

-

17,528

Disposals

-

(33,117

)

(2,500

)

(35,617

)

At 31 January 2026

145,277

83,919

13,295

242,491

DEPRECIATION

At 1 February 2025

23,161

72,477

14,663

110,301

Charge for year

2,105

10,877

307

13,289

Eliminated on disposal

-

(29,642

)

(2,500

)

(32,142

)

At 31 January 2026

25,266

53,712

12,470

91,448

NET BOOK VALUE

At 31 January 2026

120,011

30,207

825

151,043

At 31 January 2025

122,116

27,031

1,132

150,279

Cost or valuation at 31 January 2026 is represented by:

Heritable

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

Valuation in 2001

131,590

-

-

131,590

Cost

13,687

83,919

13,295

110,901

145,277

83,919

13,295

242,491

The heritable property has been revalued as noted above. This value has been adopted as deemed cost on transition to FRS 102.

The comparable amounts for heritable property at historical cost were:

£

Cost

13,687

Depreciation

(2,685

)

Net Book Value

11,002

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

3,255

3,768

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade creditors

37,428

45,121

Taxation and social security

34,542

57,562

Other creditors

39,243

40,444

111,213

143,127

7.

RESERVES

Revaluation

reserve

£

At 1 February 2025

95,283

Revaluation reserve element

of depreciation charge

(1,882

)

At 31 January 2026

93,401

Deferred tax is provided on revaluation gains, and a charge is made to the revaluation reserve for the tax relating to the revaluation element of the provision.