Company registration number 02491770 (England and Wales)
PETER STEWART ASSOCIATES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
PETER STEWART ASSOCIATES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
PETER STEWART ASSOCIATES LIMITED (REGISTERED NUMBER: 02491770)
BALANCE SHEET
AS AT 30 APRIL 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
126
741
Current assets
Debtors
4
11,579
-
0
Cash at bank and in hand
153,899
191,276
165,478
191,276
Creditors: amounts falling due within one year
5
(49,346)
(38,781)
Net current assets
116,132
152,495
Net assets
116,258
153,236
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
116,158
153,136
Total equity
116,258
153,236

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 11 June 2026 and are signed on its behalf by:
M J Brown
M J T Brennan
Director
Director
PETER STEWART ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 2 -
1
Accounting policies
Company information

Peter Stewart Associates Limited is a private company limited by shares incorporated in England and Wales. The registered office is 4th Floor 399-401 Strand, London, United Kingdom, WC2R 0LT.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
20% on cost
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
PETER STEWART ASSOCIATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 3 -
3
Tangible fixed assets
Fixtures, fittings & equipment
£
Cost
At 1 May 2025 and 30 April 2026
3,315
Depreciation and impairment
At 1 May 2025
2,574
Depreciation charged in the year
615
At 30 April 2026
3,189
Carrying amount
At 30 April 2026
126
At 30 April 2025
741
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
11,579
-
0
5
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
2,652
5,187
Other creditors
46,694
33,594
49,346
38,781
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