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Registered Number: 04252129
England and Wales

 

 

 


Abridged Accounts


for the year ended 31 December 2024

for

STRUAN DEVELOPMENTS LIMITED

 
 
Notes
 
2024
£
  2023
£
Current assets      
Stocks 176,000    176,000 
Cash at bank and in hand 740    7 
176,740    176,007 
Creditors: amount falling due within one year (120,048)   (119,278)
Net current assets 56,692    56,729 
 
Total assets less current liabilities 56,692    56,729 
Creditors: amount falling due after more than one year (36,928)   (35,714)
Net assets 19,764    21,015 
 

Capital and reserves
     
Called up share capital 50,002    50,002 
Profit and loss account (30,238)   (28,987)
Shareholders' funds 19,764    21,015 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 12 August 2025 and were signed by:


-------------------------------
MN Hulme
Director
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General Information
Struan Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 04252129, registration address The Bungalow, Rappax Road, Hale, Altrincham, Cheshire, WA15 0NR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
Current and deferred tax assets and liabilities are not discounted.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 0 (2023 : 0).
3.

Controlling Parties

The company's ultimate controlling party is MN Hulme.


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