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STRATHAIRD INVESTMENTS LIMITED

Registered Number
SC041116
(Scotland)

Unaudited Financial Statements for the Year ended
30 September 2024

STRATHAIRD INVESTMENTS LIMITED
Company Information
for the year from 1 October 2023 to 30 September 2024

Directors

MATHESON, Irene Brown
MATHESON, Robin Guy
SERGEANT, Lisa Jane

Company Secretary

MATHESON, Irene Brown

Registered Address

16 Arkleston Road
Paisley
PA1 3TF

Registered Number

SC041116 (Scotland)
STRATHAIRD INVESTMENTS LIMITED
Statement of Financial Position
30 September 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Investments394,62673,489
94,62673,489
Current assets
Cash at bank and on hand373,416367,589
373,416367,589
Creditors amounts falling due within one year5(4,628)(4,616)
Net current assets (liabilities)368,788362,973
Total assets less current liabilities463,414436,462
Provisions for liabilities6(12,120)(8,104)
Net assets451,294428,358
Capital and reserves
Called up share capital100,000100,000
Profit and loss account351,294328,358
Shareholders' funds451,294428,358
The financial statements were approved and authorised for issue by the Board of Directors on 21 May 2025, and are signed on its behalf by:
MATHESON, Irene Brown
Director
Registered Company No. SC041116
STRATHAIRD INVESTMENTS LIMITED
Notes to the Financial Statements
for the year ended 30 September 2024

1.Accounting policies
Statutory information
Strathaird Investments Limited is a private company, limited by shares, registered in Scotland. 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.
Interest income
Interest income is recognised using the effective interest rate method.
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 tax assets and liabilities are not discounted.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.
2.Average number of employees

20242023
Average number of employees during the year33
3.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 October 2373,48973,489
Revaluations21,13721,137
At 30 September 2494,62694,626
Net book value
At 30 September 2494,62694,626
At 30 September 2373,48973,489

Notes

1Other investments other than loans
4.Revaluation of fixed asset investments
Had the fixed asset investments been measured at historical cost, the amounts would have been £30,837 (2023: £30,837).
5.Creditors: amounts due within one year

2024

2023

££
Other creditors3,056-
Accrued liabilities and deferred income1,5724,616
Total4,6284,616
Other creditors
6.Provisions for liabilities
The provision for deferred tax is made up of £12,120 in respect of fair value on investments.

2024

2023

££
Net deferred tax liability (asset)12,1208,104
Total12,1208,104