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Registered number: 09807574
Strath Eden (UK) Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 28 February 2023
Directors' Report and Unaudited Financial Statements
Contents
Page
Company Information 1
Directors' Report 2
Accountants' Report 3
Statement of Income and Retained Earnings 4
Balance Sheet 5
Notes to the Financial Statements 6—7
Page 1
Company Information
Directors A F Phillips
M L Blomeyer
R P Newman
Secretary Exceed Cosec Services Limited
Company Number 09807574
Registered Office Bank House
81 St Judes Road
Englefield Green
Surrey
TW20 0DF
Accountants Exceed Accountants Limited
Bank House, 81 St. Judes Road
Englefield Green
Egham
Surrey
TW20 0DF
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 28 February 2023 .
Principal Activity
The company's principal activity continues to be that of property investment and related services.
Directors
The directors who held office during the year were as follows:
A F Phillips
M L Blomeyer
R P Newman
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
R P Newman
Director
27/11/2023
Page 2
Page 3
Accountants' Report
In accordance with the engagement letter dated , and in order to assist you to fulfil your duties under the Companies Act 2006, we have compiled the financial statements of the company from the accounting records and information and explanations you have given to us.
This report is made to the directors in accordance with the terms of our engagement. Our work has been undertaken to prepare for approval by the directors the financial statements that we have been engaged to compile, to report to the directors that we have done so, and to state those matters that we have agreed to state to them in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's directors for our work or for this report.
You have acknowledged on the balance sheet as at year ended 28 February 2023 your duty to ensure that the company has kept proper accounting records and to prepare financial statements that give a true and fair view under the Companies Act 2006. You consider that the company is exempt from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
27/11/2023
Exceed Accountants Limited
Bank House, 81 St. Judes Road
Englefield Green
Egham
Surrey
TW20 0DF
Page 3
Page 4
Statement of Income and Retained Earnings
2023 2022
Notes £ £
TURNOVER 165,424 159,508
GROSS PROFIT 165,424 159,508
Administrative expenses (29,611 ) (43,021 )
OPERATING PROFIT 135,813 116,487
Other interest receivable and similar income 875 9,331
Interest payable and similar charges (107,230 ) (115,998 )
PROFIT FOR THE FINANCIAL YEAR 29,458 9,820
RETAINED EARNINGS
As at 1 March 2022 (176,442 ) (186,262 )
As at 28 February 2023 (146,984 ) (176,442 )
The notes on pages 6 to 7 form part of these financial statements.
Page 4
Page 5
Balance Sheet
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 2,973,926 2,973,926
Investments 4 4,692 4,692
2,978,618 2,978,618
CURRENT ASSETS
Debtors 5 175,391 177,141
Cash at bank and in hand 37,496 36,859
212,887 214,000
Creditors: Amounts Falling Due Within One Year 6 (3,061,548 ) (3,092,119 )
NET CURRENT ASSETS (LIABILITIES) (2,848,661 ) (2,878,119 )
TOTAL ASSETS LESS CURRENT LIABILITIES 129,957 100,499
NET ASSETS 129,957 100,499
CAPITAL AND RESERVES
Called up share capital 7 1 1
Revaluation reserve 276,940 276,940
Profit and Loss Account (146,984 ) (176,442 )
SHAREHOLDERS' FUNDS 129,957 100,499
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.
On behalf of the board
R P Newman
Director
27/11/2023
The notes on pages 6 to 7 form part of these financial statements.
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Page 6
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
1.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 3 (2022: 3)
3 3
3. Tangible Assets
Investment Properties
£
Cost
As at 1 March 2022 2,973,926
As at 28 February 2023 2,973,926
Net Book Value
As at 28 February 2023 2,973,926
As at 1 March 2022 2,973,926
In the opinion of the directors, the fair value of the investment properties is considered to be £2,973,926 as at 28 February 2023.
4. Investments
Unlisted
£
Cost
As at 1 March 2022 4,692
As at 28 February 2023 4,692
Provision
As at 1 March 2022 -
As at 28 February 2023 -
Net Book Value
As at 28 February 2023 4,692
As at 1 March 2022 4,692
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5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 3,962 3,962
Prepayments and accrued income 1 1
Other debtors 171,428 173,178
175,391 177,141
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
VAT 8,060 7,792
Other creditors 3,034,470 3,063,490
Accrued expenses 1,300 1,300
Accruals and deferred income 17,718 19,537
3,061,548 3,092,119
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 1 1 1
8. Related Party Transactions
Included within other debtors is a loan amount of £171,428 (2022 - £173,178) which is owed by Biggleswade Estates Limited, a company incorporated in Guernsey and 50% owned by the company. This loan is interest bearing and repayable on demand.
Included within other creditors is a loan made by the parent company of £3,034,470 (2022 - £3,063,490) Strath Eden Investments (Pty) Limited. This loan is interest bearing and repayable on demand.
9. Ultimate Controlling Party
The ultimate controlling party is Strath Eden Investments (Pty) Ltd, incorporated in South Africa.
10. Taxation
At the year end, the company has carried forward tax losses amounting to £146,984 (2022 - £176,442).
11. General Information
Strath Eden (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09807574 . The registered office is Bank House, 81 St Judes Road, Englefield Green, Surrey, TW20 0DF.
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