Strokesport Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC062513

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		-		100
Tangible Assets	5		424		986

			424		1,086
CURRENT ASSETS
Stocks	6	170,863		170,863
Debtors	7	28,057		37,392
Cash at bank and in hand		(55,916 )		(47,533 )

		143,004		160,722
Creditors: Amounts Falling Due Within One Year	8	(63,632 )		(74,189 )

NET CURRENT ASSETS (LIABILITIES)			79,372		86,533

TOTAL ASSETS LESS CURRENT LIABILITIES			79,796		87,619

Creditors: Amounts Falling Due After More Than One Year	9		(90,500 )		(97,000 )

NET LIABILITIES			(10,704 )		(9,381 )

CAPITAL AND RESERVES
Called up share capital	10		328,500		328,500
Profit and Loss Account			(339,204 )		(337,881 )

SHAREHOLDERS' FUNDS			(10,704)		(9,381)

Page 1

Page 2

Strokesport Limited

Balance Sheet (continued)

As At 31 December 2024

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Gary Denham

Director

31/08/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Strokesport Limited is a private company, limited by shares, incorporated in Scotland, registered number SC062513 . The registered office is Unit 50, Abby Mill Business Centre, Paisley, Renfrewshire, PA1 1TJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10% on cost
Motor Vehicles	10% on cost
Fixtures & Fittings	10% on cost
Computer Equipment	10% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2023: 6)

Page 3

Page 4

Strokesport Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2024	100
Disposals	(100 )

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	-

As at 1 January 2024	100

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2024	66,329	25,870	72,509	164,708
Disposals	-	(563 )	-	(563 )

As at 31 December 2024	66,329	25,307	72,509	164,145

Depreciation
As at 1 January 2024	66,329	25,870	71,523	163,722
Provided during the period	-	-	562	562
Disposals	-	(563 )	-	(563 )

As at 31 December 2024	66,329	25,307	72,085	163,721

Net Book Value
As at 31 December 2024	-	-	424	424

As at 1 January 2024	-	-	986	986

6. Stocks

	2024	2023
	£	£
Stock	170,863	170,863

7. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	26,210	35,367
Prepayments and accrued income	815	815
Director's loan account	1,032	1,210

	28,057	37,392

Page 4

Page 5

Strokesport Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	32,904	36,815
Other loans	14,890	24,167
Other taxes and social security	5,242	3,008
VAT	9,107	9,235
Other creditors	1,489	964

	63,632	74,189

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Directors loan account	90,500	97,000

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	328,500	328,500

Page 5