Strawberry Head Limited - Filleted accounts

Registered number

05402673

Strawberry Head Limited

Filleted Accounts for the period ended

30 September 2025

Strawberry Head Limited
Registered number:		05402673
Balance Sheet
as at 30 September 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		-			2,253

Current assets
Debtors	4	49			10,000
Cash at bank and in hand		42,146			61,420
		42,195			71,420

Creditors: amounts falling due within one year	5	(36,184)			(73,576)

Net current assets/(liabilities)			6,011			(2,156)

Net assets			6,011			97

Capital and reserves
Called up share capital			10			10
Profit and loss account			6,001			87

Shareholders' funds			6,011			97

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D Rice
Director
Approved by the board on 10 December 2025

Strawberry Head Limited
Notes to the Accounts
for the period from 1 April 2024 to 30 September 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% Straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		2		2


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2024				5,415
	Additions				1,870
	Disposals				(7,285)
	At 30 September 2025				-

	Depreciation
	At 1 April 2024				3,162
	Charge for the period				2,055
	On disposals				(5,217)
	At 30 September 2025				-

	Net book value
	At 30 September 2025				-
	At 31 March 2024				2,253


4	Debtors		2025		2024
£				£

	Other debtors		49		10,000


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		-		371
	Taxation and social security costs		16,027		22,493
	Directors loan		18,671		44,611
	Other creditors		1,486		6,101
			36,184		73,576


6	Transactions with the director

	As at 30 September 2025, the company owed the directors £18,671 (2024-£44,611). The loan is unsecured, interest free. This will be repaid out of remaining funds prior to the remaining final funds being distributed back to shareholders as a return of capital. During the year, the director received dividends totalling £55,750 (2024-£61,800).


7	Controlling party

	The controlling party are the directors D Rice and N Rice, who together hold 100% of the issued share capital.


8	Other information

	Strawberry Head Limited is a private company limited by shares and incorporated in England. Its registered office is:
	59 Hill Rise
	Cuffley
	Potters Bar
	Hertfordshire
	EN6 4RX