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STRATEGICALLY LEAN LIMITED

Registered Number
SC388777
(Scotland)

Unaudited Financial Statements for the Year ended
29 October 2024

STRATEGICALLY LEAN LIMITED
Company Information
for the year from 30 October 2023 to 29 October 2024

Director

COLQUHOUN, Sarah

Registered Address

Office 4 27 Crown Terrace
Aberdeen
AB11 6HD

Registered Number

SC388777 (Scotland)
STRATEGICALLY LEAN LIMITED
Balance Sheet as at
29 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets313510
Tangible assets42,4522,767
2,5872,777
Current assets
Stocks52,0532,053
Debtors36,53862,159
Cash at bank and on hand22,6472,994
61,23867,206
Creditors amounts falling due within one year6(24,214)(19,327)
Net current assets (liabilities)37,02447,879
Total assets less current liabilities39,61150,656
Creditors amounts falling due after one year7(17,063)(28,735)
Net assets22,54821,921
Capital and reserves
Called up share capital100100
Profit and loss account22,44821,821
Shareholders' funds22,54821,921
The financial statements were approved and authorised for issue by the Director on 11 July 2025, and are signed on its behalf by:
COLQUHOUN, Sarah
Director
Registered Company No. SC388777
STRATEGICALLY LEAN LIMITED
Notes to the Financial Statements
for the year ended 29 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings-4
Office Equipment-3
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20242023
Average number of employees during the year00
3.Intangible assets

Other

Total

££
Cost or valuation
At 30 October 231010
Additions125125
At 29 October 24135135
Net book value
At 29 October 24135135
At 29 October 231010
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 30 October 232,97358,4872,2603,94967,669
Additions---930930
Disposals-(58,487)(342)-(58,829)
At 29 October 242,973-1,9184,8799,770
Depreciation and impairment
At 30 October 232,57758,4872663,57264,902
Charge for year99-424380903
On disposals-(58,487)--(58,487)
At 29 October 242,676-6903,9527,318
Net book value
At 29 October 24297-1,2289272,452
At 29 October 23396-1,9943772,767
5.Stocks

2024

2023

££
Work in progress2,0532,053
Total2,0532,053
6.Creditors: amounts due within one year

2024

2023

££
Bank borrowings and overdrafts11,6648,880
Amounts owed to related parties7,8743,086
Taxation and social security2,9743,358
Other creditors1,5223,760
Accrued liabilities and deferred income180243
Total24,21419,327
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts17,06328,735
Total17,06328,735