Company Registration No. 14765975 (England and Wales)
Strathoykel Holdings Limited
Unaudited financial statements
for the period ended 31 December 2023
Pages for filing with the registrar
Strathoykel Holdings Limited
Contents
Page
Balance sheet
1
Notes to the financial statements
2 - 4
Strathoykel Holdings Limited
Balance sheet
As at 31 December 2023
31 December 2023
1
2023
Notes
£
Fixed assets
Investments
3
576,792
Net assets
576,792
Capital and reserves
Called up share capital
4
576,792
Total equity
576,792

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial period ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 15 March 2025.
Robert Douglas Miller
Director
Company Registration No. 14765975
Strathoykel Holdings Limited
Notes to the financial statements
For the period ended 31 December 2023
2
1
Accounting policies
Company information

Strathoykel Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Level 4, Dashwood House, 69 Old Broad Street, London, EC2M 1QS.

1.1
Reporting period

This is the first set of accounts of the company and have been prepared for a period of less than one year.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 adopted are set out below.

1.3
Profit and loss account

During the period ended 31 December 2023, the company received no income and incurred no expenditure and therefore no profit and loss account is presented in these financial statements.

1.4
Fixed asset investments

Interests in subsidiaries are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Strathoykel Holdings Limited
Notes to the financial statements (continued)
For the period ended 31 December 2023
1
Accounting policies (continued)
3
1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2023
Number
Total
1
3
Fixed asset investments
2023
£
Shares in group undertakings and participating interests
576,792
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 29 March 2023
-
Additions
576,792
At 31 December 2023
576,792
Carrying amount
At 31 December 2023
576,792
4
Called up share capital
2023
2023
Ordinary share capital
Number
£
Issued and fully paid
Ordinary shares of 10p each
3,335,586
333,559
A ordinary shares of 10p each
2,138,167
213,817
H ordinary shares of 10p each
160,925
16,092
T ordinary shares of 10p each
133,239
13,324
5,767,917
576,792
Strathoykel Holdings Limited
Notes to the financial statements (continued)
For the period ended 31 December 2023
4
5
Events after the reporting date

Strathoykel Holdings Limited owns the entire share capital of Moorfoot Capital Management Limited. On 27 August 2024, the subsidiaries of Moorfoot Capital Management Limited were hived up to Strathoykel Holdings Limited. The effect of this was to increase the cost of investments owned by Strathoykel Holdings Limited by £15,708,581.

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