Strowan Joinery Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—4

Registered number: SC442598

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,557		2,076

			1,557		2,076
CURRENT ASSETS
Stocks	5	495		525
Debtors	6	1,138		604
Cash at bank and in hand		4,676		16,339

		6,309		17,468
Creditors: Amounts Falling Due Within One Year	7	(33,205 )		(33,068 )

NET CURRENT ASSETS (LIABILITIES)			(26,896 )		(15,600 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(25,339 )		(13,524 )

NET LIABILITIES			(25,339 )		(13,524 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Income Statement			(25,439 )		(13,624 )

SHAREHOLDERS' FUNDS			(25,339)		(13,524)

Page 1

Page 2

Strowan Joinery Limited

Statement of Financial Position (continued)

As At 28 February 2025

For the year ending 28 February 2025 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

Douglas Paton

Director

16/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Strowan Joinery Limited is a private company, limited by shares, incorporated in Scotland, registered number SC442598 . The registered office is East Lodge, Strowan, Crieff, Perthshire, PH7 4HT.

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.

2.2. Going Concern Disclosure

The financial statements have been prepared on the going concern principle due to continuing support from the director.

2.3. Turnover

Turnover represents amounts invoiced during the year.

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 over their expected useful lives as follows:

Plant & Machinery

25% reducing balance

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value in the ordinary course of business.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 29 February 2024	11,054

As at 28 February 2025	11,054

Depreciation
As at 29 February 2024	8,978
Provided during the period	519

As at 28 February 2025	9,497

Net Book Value
As at 28 February 2025	1,557

As at 29 February 2024	2,076

5. Stocks

	2025	2024
	£	£
Stock	495	525

Page 3

Page 4

Strowan Joinery Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	500	-
Prepayments and accrued income	272	238
Other debtors	366	366

	1,138	604

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	345	338
Director's loan account	32,860	32,730

	33,205	33,068

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100