NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
Strathdean Limited is a private company limited by shares incorporated in Scotland. The registered office is Strathdearn Village Hall, Tomatin, Inverness, United Kingdom, IV13 7YN.
2.Accounting policies
|
|
Basis of preparation of financial statements
|
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies are set out below.
The company has not traded during the year or the preceding financial period. During this time the company received no income and incurred no expenditure and therefore no Profit and loss account is presented in these financial statements.
|
The average monthly number of employees, including directors, during the year was 1 (2022 - 2).
|
|
|
Allotted, called up and fully paid
|
|
|
|
|
|
|
|
|
|
1 (2022 - 1) Ordinary share of £1.00
|
|
|
Page 2
|