Stratstone Developments London Ltd

	Page
Company Information	1
Accountants' Report	2
Statement of Financial Position	3—4
Notes to the Financial Statements	5—10

Page 1

Page 2

Accountants' Report

For The Year Ended 31 December 2024

Accountants' Report

Chartered Accountants' report to the director on the preparation of the unaudited statutory accounts of Stratstone Developments London Ltd For The Year Ended 31 December 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Stratstone Developments London Ltd for the year ended 31 December 2024 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Stratstone Developments London Ltd , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Stratstone Developments London Ltd and state those matters that we have agreed to state to the director of Stratstone Developments London Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stratstone Developments London Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that Stratstone Developments London Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Stratstone Developments London Ltd . You consider that Stratstone Developments London Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Stratstone Developments London Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

Sterling Accounting Solutions Ltd

30/09/2025

Sterling Accounting Solutions Ltd

Chartered Accountants

SAS House

Chipperfield Road

Kings Langley

Hertfordshire

WD4 9JB

Page 2

Page 3

Stratstone Developments London Ltd

Statement of Financial Position

As At 31 December 2024

Statement of Financial Position

Registered number: 12340753

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		470		-
Tangible Assets	5		1,287		223
Investments	6		2		2

			1,759		225
CURRENT ASSETS
Stocks	7	100,697		-
Debtors	8	488,244		144,148
Cash at bank and in hand		91,781		32,409

		680,722		176,557
Creditors: Amounts Falling Due Within One Year	9	(187,833 )		(130,661 )

NET CURRENT ASSETS (LIABILITIES)			492,889		45,896

TOTAL ASSETS LESS CURRENT LIABILITIES			494,648		46,121

Creditors: Amounts Falling Due After More Than One Year	10		(960,833 )		(155,000 )

NET LIABILITIES			(466,185 )		(108,879 )

CAPITAL AND RESERVES
Called up share capital	12		200		100
Income Statement			(466,385 )		(108,979 )

SHAREHOLDERS' FUNDS			(466,185)		(108,879)

Page 3

Page 4

Stratstone Developments London Ltd

Statement of Financial Position (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 Income Statement.

On behalf of the board

William Linay

Director

30/09/2025

The notes on pages 5 to 10 form part of these financial statements.

Page 4

Page 5

Stratstone Developments London Ltd

Notes to the Financial Statements

For The Year Ended 31 December 2024

Notes to the Financial Statements

1. General Information

Stratstone Developments London Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12340753 . The registered office is 157 High Street, Ongar, CM5 9JD.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

These financial statements have been prepared in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

2.2. Going Concern Disclosure

The company has full support from its Director and therefore is deemed a going concern.

2.3. 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.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the income statement over its estimated economic life of .... years.

2.5. 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:

Computer Equipment

25% straight line

2.6. 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.

Page 5

Page 6

Stratstone Developments London Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.7. Financial Instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.

All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

Page 6

Page 7

Stratstone Developments London Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2023: 1)

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2024	-
Additions	470

As at 31 December 2024	470

Net Book Value
As at 31 December 2024	470

As at 1 January 2024	-

5. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 January 2024	1,069
Additions	1,396
Disposals	(1,069 )

As at 31 December 2024	1,396

Depreciation
As at 1 January 2024	846
Provided during the period	332
Disposals	(1,069 )

As at 31 December 2024	109

Net Book Value
As at 31 December 2024	1,287

As at 1 January 2024	223

Page 7

Page 8

Stratstone Developments London Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Investments

	Subsidiaries
	£
Cost
As at 1 January 2024	2

As at 31 December 2024	2

Provision
As at 1 January 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	2

As at 1 January 2024	2

7. Stocks

	2024	2023
	£	£
Work in progress	100,697	-

8. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	19,281	6,570
Prepayments and accrued income	1,718	630
Other debtors	304,211	96,500
Corporation tax recoverable assets	-	314
Deferred tax current asset	107,819	24,685
VAT	5,200	15,339
Other taxes and social security	16	-
Director's loan account	-	110
Amounts owed by group undertakings	49,999	-

	488,244	144,148

Page 8

Page 9

Stratstone Developments London Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

9. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	47,049	46,340
Other creditors	7,783	82,419
Accruals and deferred income	-	1,900
Amounts owed to group undertakings	133,001	2

	187,833	130,661

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

	2024	2023
	£	£
Other loans	960,833	155,000

11. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 1 January 2024	(24,685 )	(24,685)
Deferred taxation	(83,134 )	(83,134 )

Balance at 31 December 2024	(107,819 )	(107,819)

12. Share Capital

	2024	2023
Allotted, called up and fully paid	£	£
0 Ordinary Shares of £ 0.00 each	-	100
160 Ordinary A shares of £ 1.00 each	160	-
40 Ordinary B shares of £ 1.00 each	40	-

	200	100


Shares issued during the period:	£
160 Ordinary A shares of £ 1.00 each	160
40 Ordinary B shares of £ 1.00 each	40

	200


Shares disposed during the period:	£
100 Ordinary Shares of £ 1.00 each	(100)

Page 9

Page 10

Stratstone Developments London Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

13. Related Party Transactions

At the year end £304,211 (2023: £96,501) was owed by companies under common control. The balance is included within other debtors.

At the year end £Nil (2023: £71,077) was owed to companies under common control.

During the year Stratstone Developments London Ltd had sales of £360 (2023: £Nil) with companies under common control.

14. Ultimate Controlling Party

The company's ultimate controlling party is William Linay by virtue of his ownership of 80% of the issued share capital in the company.

Page 10

Director	William Linay

Company Number	12340753

Registered Office	157 High Street
	Ongar
	CM5 9JD

Accountants	Sterling Accounting Solutions Ltd
	Chartered Accountants
	SAS House
	Chipperfield Road
	Kings Langley
	Hertfordshire
	WD4 9JB