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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
    Born in March 1987
    Individual (2 offsprings)
    Officer
    icon of calendar 2018-03-05 ~ now
    OF - Director → CIF 0
    Mr Nairn Ritchie Cumming
    Born in March 1987
    Individual (2 offsprings)
    Person with significant control
    icon of calendar 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
    Born in May 1957
    Individual (1 offspring)
    Officer
    icon of calendar 2000-08-18 ~ now
    OF - Director → CIF 0
    Cumming, Jennifer
    Tax Manager
    Individual (1 offspring)
    Officer
    icon of calendar 2000-08-18 ~ now
    OF - Secretary → CIF 0
    Mrs Jennifer Cumming
    Born in May 1957
    Individual (1 offspring)
    Person with significant control
    icon of calendar 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
    icon of calendar 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
    icon of calendar 2016-08-18 ~ 2018-12-08
    PE - Ownership of shares – More than 25% but not more than 50% → CIF 0
    icon of calendar 2017-08-18 ~ 2018-12-08
    PE - Ownership of shares – More than 25% but not more than 50% → CIF 0
    icon of calendar 2017-08-17 ~ 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
    icon of address24 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
28,500 GBP2024-09-30
32,250 GBP2023-09-30
Property, Plant & Equipment
12,324 GBP2024-09-30
14,020 GBP2023-09-30
Fixed Assets
40,824 GBP2024-09-30
46,270 GBP2023-09-30
Debtors
Current
50,227 GBP2024-09-30
57,122 GBP2023-09-30
Cash at bank and in hand
17,199 GBP2024-09-30
36,449 GBP2023-09-30
Current Assets
67,426 GBP2024-09-30
93,571 GBP2023-09-30
Net Current Assets/Liabilities
11,462 GBP2024-09-30
40,503 GBP2023-09-30
Total Assets Less Current Liabilities
52,286 GBP2024-09-30
86,773 GBP2023-09-30
Creditors
Non-current, Amounts falling due after one year
-23,813 GBP2024-09-30
Net Assets/Liabilities
28,473 GBP2024-09-30
56,460 GBP2023-09-30
Average Number of Employees
82023-10-01 ~ 2024-09-30
82022-10-01 ~ 2023-09-30
Intangible Assets - Gross Cost
Goodwill
115,000 GBP2024-09-30
115,000 GBP2023-09-30
Intangible Assets - Gross Cost
115,000 GBP2024-09-30
115,000 GBP2023-09-30
Intangible Assets - Accumulated Amortisation & Impairment
Goodwill
86,500 GBP2024-09-30
82,750 GBP2023-09-30
Intangible Assets - Accumulated Amortisation & Impairment
86,500 GBP2024-09-30
82,750 GBP2023-09-30
Intangible Assets - Increase From Amortisation Charge for Year
Goodwill
3,750 GBP2023-10-01 ~ 2024-09-30
Intangible Assets - Increase From Amortisation Charge for Year
3,750 GBP2023-10-01 ~ 2024-09-30
Intangible Assets
Goodwill
28,500 GBP2024-09-30
32,250 GBP2023-09-30
Property, Plant & Equipment - Gross Cost
Furniture and fittings
56,153 GBP2024-09-30
56,153 GBP2023-09-30
Office equipment
16,797 GBP2024-09-30
16,797 GBP2023-09-30
Motor vehicles
2,335 GBP2024-09-30
2,335 GBP2023-09-30
Property, Plant & Equipment - Gross Cost
75,285 GBP2024-09-30
75,285 GBP2023-09-30
Property, Plant & Equipment - Accumulated Depreciation & Impairment
Furniture and fittings
52,572 GBP2024-09-30
51,676 GBP2023-09-30
Office equipment
9,250 GBP2024-09-30
8,748 GBP2023-09-30
Motor vehicles
1,139 GBP2024-09-30
841 GBP2023-09-30
Property, Plant & Equipment - Accumulated Depreciation & Impairment
62,961 GBP2024-09-30
61,265 GBP2023-09-30
Property, Plant & Equipment - Increase From Depreciation Charge for Year
Furniture and fittings
896 GBP2023-10-01 ~ 2024-09-30
Office equipment
502 GBP2023-10-01 ~ 2024-09-30
Motor vehicles
298 GBP2023-10-01 ~ 2024-09-30
Property, Plant & Equipment - Increase From Depreciation Charge for Year
1,696 GBP2023-10-01 ~ 2024-09-30
Property, Plant & Equipment
Furniture and fittings
3,581 GBP2024-09-30
4,477 GBP2023-09-30
Office equipment
7,547 GBP2024-09-30
8,049 GBP2023-09-30
Motor vehicles
1,196 GBP2024-09-30
1,494 GBP2023-09-30
Trade Debtors/Trade Receivables
Current, Amounts falling due within one year
28,263 GBP2024-09-30
Amounts falling due within one year, Current
35,158 GBP2023-09-30
Other Debtors
Current, Amounts falling due within one year
21,964 GBP2024-09-30
Amounts falling due within one year, Current
21,964 GBP2023-09-30
Debtors
Current, Amounts falling due within one year
50,227 GBP2024-09-30
Amounts falling due within one year, Current
57,122 GBP2023-09-30
Total Borrowings
Current, Amounts falling due within one year
9,091 GBP2024-09-30
Non-current, Amounts falling due after one year
23,813 GBP2024-09-30
Par Value of Share
Class 1 ordinary share
12023-10-01 ~ 2024-09-30
Number of Shares Issued (Fully Paid)
Class 1 ordinary share
100 shares2024-09-30
100 shares2023-09-30
Bank Borrowings
Non-current
23,813 GBP2024-09-30
30,313 GBP2023-09-30
Current
9,091 GBP2024-09-30
9,092 GBP2023-09-30
Director Remuneration
23,748 GBP2023-10-01 ~ 2024-09-30
23,748 GBP2022-10-01 ~ 2023-09-30
Related profiles found in government register
  • STEWART & CUMMING LIMITED
    Info
    S & C TAXATION SERVICES LIMITED - 2003-03-21
    Registered number SC210152
    icon of address31/33 Bridge Street, Musselburgh, Midlothian EH21 6AA
    PRIVATE LIMITED COMPANY incorporated on 2000-08-18 (25 years 3 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
    icon of address31-33, Bridge Street, Musselburgh, Midlothian, United Kingdom, EH21 6AA
    SCOTLAND
    CIF 1
  • STEWART & CUMMING LTD
    S
    Registered number SC210152
    icon of address31/33, Bridge Street, Musselburgh, East Lothian, Scotland, EH21 6AA
    MUSSELBURGH
    CIF 2
  • STEWART & CUMMING
    S
    Registered number SC198487
    icon of address31, - 33 Bridge Street, Musselburgh, Midlothian, Scotland, EH21 6AA
    SCOTLAND
    CIF 3
(more)
child relation
Offspring entities and appointments
Active 2
  • 1
    icon of addressStewart And Cumming Accountants, 31/33 Bridge Street, Musselburgh, Midlothian
    Dissolved Corporate (2 parents)
    Officer
    icon of calendar 2004-04-24 ~ dissolved
    CIF 3 - Secretary → ME
  • 2
    icon of address31/33 Bridge Street, Musselburgh, East Lothian
    Active Corporate (4 parents)
    Equity (Company account)
    -170,427 GBP2024-12-31
    Officer
    icon of calendar 2006-03-28 ~ now
    CIF 4 - Secretary → ME
Ceased 2
  • 1
    icon of address66 High Street, Musselburgh, United Kingdom
    Dissolved Corporate (1 parent)
    Officer
    icon of calendar 2016-11-02 ~ 2018-09-19
    CIF 2 - Secretary → ME
  • 2
    icon of address5 Mill Street, Paisley, Renfrewshire, Scotland
    Dissolved Corporate (4 parents)
    Equity (Company account)
    130,487 GBP2017-03-31
    Officer
    icon of calendar 2009-02-19 ~ 2018-05-09
    CIF 1 - Secretary → ME

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Contains public sector information retrieved at 12 November 2025 and licensed under the Open Government Licence v3.0.