The above diagram shows the color scheme of the layout in the main result page. The parent entities and officers are those entities, including individual and legal persons, have significant controls over the company in focus. The offspring entities and appointments are those entities that the company in focus can influence on.

Clicking the links on parent entities or officers, and offspring entities or managed companies will put them in focus and show upstream or downstream connections. In general, ascendant entities can be found by moving toward upstream, and descendant entities are by toward downstream. In this way, progenitor entities such as grandparent companies (parents of parent), sibling companies (children of parent), partner companies (parents of child), and progeny entities such as grandchild companies (children of child) can be found easily.

Parent entities and officers
Active 2
  • 1
    Cumming, Nairn Ritchie
    Accountant born in March 1987
    Individual (2 offsprings)
    Officer
    2018-03-05 ~ now
    OF - director → CIF 0
    Mr Nairn Ritchie Cumming
    Born in March 1987
    Individual (2 offsprings)
    Person with significant control
    2018-12-17 ~ now
    PE - Ownership of shares – More than 25% but not more than 50% → CIF 0
    PE - Ownership of voting rights - More than 25% but not more than 50% → CIF 0
  • 2
    Cumming, Jennifer
    Tax Manager born in May 1957
    Individual (1 offspring)
    Officer
    2000-08-18 ~ now
    OF - director → CIF 0
    Cumming, Jennifer
    Tax Manager
    Individual (1 offspring)
    Officer
    2000-08-18 ~ now
    OF - secretary → CIF 0
    Mrs Jennifer Cumming
    Born in May 1957
    Individual (1 offspring)
    Person with significant control
    2018-12-17 ~ now
    PE - Ownership of shares – More than 25% but not more than 50% → CIF 0
    PE - Ownership of voting rights - More than 25% but not more than 50% → CIF 0
Ceased 2
  • 1
    Cumming, Ian Robertson
    Accountant born in September 1952
    Individual (1 offspring)
    Officer
    2000-08-18 ~ 2018-12-08
    OF - director → CIF 0
    Mr Ian Robertson Cumming
    Born in September 1952
    Individual (1 offspring)
    Person with significant control
    2016-08-18 ~ 2018-12-08
    PE - Ownership of shares – More than 25% but not more than 50% → CIF 0
    2017-08-17 ~ 2018-12-08
    PE - Ownership of shares – More than 25% but not more than 50% → CIF 0
    2017-08-18 ~ 2018-12-08
    PE - Ownership of shares – More than 25% but not more than 50% → CIF 0
  • 2
    OSWALDS INTERNATIONAL FORMATIONS LIMITED - 1995-04-03
    SCOTIA INCORPORATIONS LIMITED - 1989-04-26
    24 Great King Street, Edinburgh
    Dissolved corporate (4 parents)
    Equity (Company account)
    2 GBP2017-12-31
    Officer
    2000-08-18 ~ 2000-08-18
    PE - nominee-secretary → CIF 0
parent relation
Company in focus

STEWART & CUMMING LIMITED

Previous name
S & C TAXATION SERVICES LIMITED - 2003-03-21
Standard Industrial Classification
69201 - Accounting And Auditing Activities
Brief company account
Intangible Assets
32,250 GBP2023-09-30
36,000 GBP2022-09-30
Property, Plant & Equipment
14,020 GBP2023-09-30
8,870 GBP2022-09-30
Fixed Assets
46,270 GBP2023-09-30
44,870 GBP2022-09-30
Debtors
Current
57,122 GBP2023-09-30
69,487 GBP2022-09-30
Cash at bank and in hand
36,449 GBP2023-09-30
52,309 GBP2022-09-30
Current Assets
93,571 GBP2023-09-30
121,796 GBP2022-09-30
Net Current Assets/Liabilities
40,503 GBP2023-09-30
64,401 GBP2022-09-30
Total Assets Less Current Liabilities
86,773 GBP2023-09-30
109,271 GBP2022-09-30
Creditors
Non-current, Amounts falling due after one year
-30,313 GBP2023-09-30
-36,242 GBP2022-09-30
Net Assets/Liabilities
56,460 GBP2023-09-30
73,029 GBP2022-09-30
Average Number of Employees
82022-10-01 ~ 2023-09-30
52021-10-01 ~ 2022-09-30
Intangible Assets - Gross Cost
Goodwill
115,000 GBP2023-09-30
115,000 GBP2022-09-30
Intangible Assets - Gross Cost
115,000 GBP2023-09-30
115,000 GBP2022-09-30
Intangible Assets - Accumulated Amortisation & Impairment
Goodwill
82,750 GBP2023-09-30
79,000 GBP2022-09-30
Intangible Assets - Accumulated Amortisation & Impairment
82,750 GBP2023-09-30
79,000 GBP2022-09-30
Intangible Assets - Increase From Amortisation Charge for Year
Goodwill
3,750 GBP2022-10-01 ~ 2023-09-30
Intangible Assets - Increase From Amortisation Charge for Year
3,750 GBP2022-10-01 ~ 2023-09-30
Intangible Assets
Goodwill
32,250 GBP2023-09-30
36,000 GBP2022-09-30
Property, Plant & Equipment - Gross Cost
Furniture and fittings
56,153 GBP2023-09-30
51,137 GBP2022-09-30
Office equipment
16,797 GBP2023-09-30
14,447 GBP2022-09-30
Motor vehicles
2,335 GBP2023-09-30
2,335 GBP2022-09-30
Property, Plant & Equipment - Gross Cost
75,285 GBP2023-09-30
67,919 GBP2022-09-30
Property, Plant & Equipment - Accumulated Depreciation & Impairment
Furniture and fittings
51,676 GBP2023-09-30
50,422 GBP2022-09-30
Office equipment
8,748 GBP2023-09-30
8,160 GBP2022-09-30
Motor vehicles
841 GBP2023-09-30
467 GBP2022-09-30
Property, Plant & Equipment - Accumulated Depreciation & Impairment
61,265 GBP2023-09-30
59,049 GBP2022-09-30
Property, Plant & Equipment - Increase From Depreciation Charge for Year
Furniture and fittings
1,254 GBP2022-10-01 ~ 2023-09-30
Office equipment
588 GBP2022-10-01 ~ 2023-09-30
Motor vehicles
374 GBP2022-10-01 ~ 2023-09-30
Property, Plant & Equipment - Increase From Depreciation Charge for Year
2,216 GBP2022-10-01 ~ 2023-09-30
Property, Plant & Equipment
Furniture and fittings
4,477 GBP2023-09-30
715 GBP2022-09-30
Office equipment
8,049 GBP2023-09-30
6,287 GBP2022-09-30
Motor vehicles
1,494 GBP2023-09-30
1,868 GBP2022-09-30
Trade Debtors/Trade Receivables
Current, Amounts falling due within one year
35,158 GBP2023-09-30
69,487 GBP2022-09-30
Other Debtors
Current, Amounts falling due within one year
21,964 GBP2023-09-30
Debtors
Current, Amounts falling due within one year
57,122 GBP2023-09-30
69,487 GBP2022-09-30
Total Borrowings
Current, Amounts falling due within one year
9,092 GBP2023-09-30
9,091 GBP2022-09-30
Non-current, Amounts falling due after one year
30,313 GBP2023-09-30
36,242 GBP2022-09-30
Par Value of Share
Class 1 ordinary share
12022-10-01 ~ 2023-09-30
Number of Shares Issued (Fully Paid)
Class 1 ordinary share
100 shares2023-09-30
100 shares2022-09-30
Bank Borrowings
Non-current
30,313 GBP2023-09-30
36,242 GBP2022-09-30
Current
9,092 GBP2023-09-30
9,091 GBP2022-09-30
Director Remuneration
23,748 GBP2022-10-01 ~ 2023-09-30
22,615 GBP2021-10-01 ~ 2022-09-30
Related profiles found in government register
  • STEWART & CUMMING LIMITED
    Info
    S & C TAXATION SERVICES LIMITED - 2003-03-21
    Registered number SC210152
    31/33 Bridge Street, Musselburgh, Midlothian EH21 6AA
    Private Limited Company incorporated on 2000-08-18 (24 years 9 months). The company status is Active.
    The last date of confirmation statement was made at 2024-08-18
    CIF 0
  • STEWART & CUMMING LIMITED
    S
    Registered number SC210152
    31-33, Bridge Street, Musselburgh, Midlothian, United Kingdom, EH21 6AA
    SCOTLAND
    CIF 1
  • STEWART & CUMMING LTD
    S
    Registered number SC210152
    31/33, Bridge Street, Musselburgh, East Lothian, Scotland, EH21 6AA
    MUSSELBURGH
    CIF 2
  • STEWART & CUMMING
    S
    Registered number SC198487
    31, - 33 Bridge Street, Musselburgh, Midlothian, Scotland, EH21 6AA
    SCOTLAND
    CIF 3
(more)
child relation
Offspring entities and appointments
Active 2
  • 1
    Stewart And Cumming Accountants, 31/33 Bridge Street, Musselburgh, Midlothian
    Dissolved corporate (2 parents)
    Officer
    2004-04-24 ~ dissolved
    CIF 3 - secretary → ME
  • 2
    31/33 Bridge Street, Musselburgh, East Lothian
    Corporate (4 parents)
    Equity (Company account)
    -170,427 GBP2023-12-31
    Officer
    2006-03-28 ~ now
    CIF 4 - secretary → ME
Ceased 2
  • 1
    66 High Street, Musselburgh, United Kingdom
    Dissolved corporate (1 parent)
    Officer
    2016-11-02 ~ 2018-09-19
    CIF 2 - secretary → ME
  • 2
    5 Mill Street, Paisley, Renfrewshire, Scotland
    Dissolved corporate (4 parents)
    Equity (Company account)
    130,487 GBP2017-03-31
    Officer
    2009-02-19 ~ 2018-05-09
    CIF 1 - secretary → ME

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Contains public sector information retrieved at 24 April 2025 and licensed under the Open Government Licence v3.0.