D M STEWART LIMITED

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

• Turnover

  +6.5%

  £5,289,285 → £5,633,839

• Cash

  -5.3%

  £442,931 → £419,579

• Net assets

  +53.7%

  £3,672,663 → £5,644,103

• Employees

  +3.6%

  83 → 86

• Operating profit

  +16.5%

  £465,155 → £542,033

• Profit before tax

  +29.1%

  £321,667 → £415,171

• Wages

  +8.2%

  £1,772,973 → £1,919,097

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

MMG Archbold Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“The directors have prepared the financial statements on the going concern basis as they do not intend to liquidate the company or cease its operations, and they have concluded that the company's financial position means that this is realistic. They have also concluded that there are no material uncertainties that could have cast significant doubt over its ability to continue as a going concern for at least one year from the date of approval of the financial statements ("the going concern period").”

Group structure

1. D M STEWART LIMITED · parent
   1. Ben Challum Limited 99.03% · Scotland · Farming

Significant events

• “As part of our ongoing review of asset values and capital structure, a post year-end revaluation of our freehold non-investment property was completed. This revaluation, which has been materially reflected in the balance sheet as at 30 November 2024, provides a more accurate representation of our asset base and supports our strategic efforts to optimise our balance sheet.”
• “The trading since the year end has shown a return in excess of the pre Covid-19 levels and this has been achieved as a result of the substantial capital investment during the Covid-19 and subsequent years along with the implementation of the new systems to ensure the strongest possible returns in the future.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

2

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.