2024-02-012025-01-312025-01-31false05348299STROLLERS (CUMBRIA) 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STROLLERS (CUMBRIA) LIMITED

Registered Number
05348299
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

STROLLERS (CUMBRIA) LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

MARSHALL, Andrew Fraser
MARSHALL, Andrew John
MARSHALL, Susan Elizabeth

Company Secretary

MARSHALL, Susan Elizabeth

Registered Address

Brunswick House
Harbour Business Park
Maryport
CA15 8BF

Registered Number

05348299 (England and Wales)
STROLLERS (CUMBRIA) LIMITED
Statement of Financial Position
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets318,30417,717
18,30417,717
Current assets
Stocks4140,378150,212
Debtors2,1133,615
Cash at bank and on hand8,38510,021
150,876163,848
Creditors amounts falling due within one year5(164,641)(154,397)
Net current assets (liabilities)(13,765)9,451
Total assets less current liabilities4,53927,168
Creditors amounts falling due after one year6(2,871)(10,536)
Net assets1,66816,632
Capital and reserves
Called up share capital100100
Profit and loss account1,56816,532
Shareholders' funds1,66816,632
The financial statements were approved and authorised for issue by the Board of Directors on 12 May 2025, and are signed on its behalf by:
MARSHALL, Andrew Fraser
Director
Registered Company No. 05348299
STROLLERS (CUMBRIA) LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Basis of preparation
The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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/or the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tac assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-8.5
Fixtures and fittings10-
Vehicles20-
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete). At each date of Statement of Financial Position, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in the Income Statement.
Financial instruments
The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
2.Average number of employees

20252024
Average number of employees during the year2124
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 February 2437,43564,461101,896
Additions3,000-3,000
At 31 January 2540,43564,461104,896
Depreciation and impairment
At 01 February 2429,19154,98884,179
Charge for year1,4529612,413
At 31 January 2530,64355,94986,592
Net book value
At 31 January 259,7928,51218,304
At 31 January 248,2449,47317,717
4.Stocks

2025

2024

££
Finished goods140,378150,212
Total140,378150,212
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables46,98471,621
Bank borrowings and overdrafts165135
Taxation and social security31,09323,783
Other creditors66,06855,259
Accrued liabilities and deferred income20,3313,599
Total164,641154,397
6.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts2,87110,536
Total2,87110,536