REGISTERED NUMBER: 06300942

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

STRATUS (UK) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D B Roberts

REGISTERED OFFICE:

15 West Street

Brighton

East Sussex

BN1 2RL

REGISTERED NUMBER:

06300942

ACCOUNTANTS:

Galloways Accounting (Hove) Limited

15 West Street

Brighton

East Sussex

BN1 2RL

FIXED ASSETS

Tangible assets

3

1,715

3,255

Investments

4

8,800,000

11,798,029

8,801,715

11,801,284

CURRENT ASSETS

Debtors

5

5,731,910

5,966,249

Cash at bank

417,507

615,232

6,149,417

6,581,481

CREDITORS

Amounts falling due within one year

6

(9,606,852

)

(11,287,972

)

NET CURRENT LIABILITIES

(3,457,435

)

(4,706,491

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,344,280

7,094,793

CREDITORS

Amounts falling due after more than one year

7

(2,537,500

)

(3,045,050

)

PROVISIONS FOR LIABILITIES

(413,622

)

(423,360

)

NET ASSETS

2,393,158

3,626,383

CAPITAL AND RESERVES

Called up share capital

6

6

Non-distributable reserve

8

1,301,551

1,369,544

Retained earnings

1,091,601

2,256,833

2,393,158

3,626,383

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 27 November 2025 and were signed by:

D B Roberts - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

These financial statements have been prepared on the basis that the company will continue to be a going concern. If this assumption is not considered valid, then adjustments would need to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that might arise and to reclassify fixed assets and long term liabilities as current assets and liabilities.

Turnover

Turnover represents sales of services. Turnover is recognised at the point the customer is entitled to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Investment property

Investment Properties are stated at their market value at the balance sheet date. No depreciation is provided for in respect of investment properties in accordance with FRS102a. Such properties are held for their investment potential and not for consumption in the business.

Turnover

Turnover represents the following types of income

- Rental income

- Income from the sale of properties

All income is recognised on a receivable basis.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

3.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 July 2024

6,255

9,999

16,254

Disposals

-

(3,104

)

(3,104

)

At 30 June 2025

6,255

6,895

13,150

DEPRECIATION

At 1 July 2024

6,255

6,744

12,999

Charge for year

-

1,540

1,540

Eliminated on disposal

-

(3,104

)

(3,104

)

At 30 June 2025

6,255

5,180

11,435

NET BOOK VALUE

At 30 June 2025

-

1,715

1,715

At 30 June 2024

-

3,255

3,255

4.	FIXED ASSET INVESTMENTS

Other

investment

£

COST OR VALUATION

At 1 July 2024

11,798,029

Additions

69,734

Disposals

(3,067,763

)

At 30 June 2025

8,800,000

NET BOOK VALUE

At 30 June 2025

8,800,000

At 30 June 2024

11,798,029

Cost or valuation at 30 June 2025 is represented by:

Other

investment

£

Valuation in 2025

1,488,820

Cost

7,311,180

8,800,000

The investment property has been valued in the balance sheet at its open market valuation of £11,798,029. This valuation has been made by the directors.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

4,000

Amounts owed by associates

5,707,024

5,744,024

Other debtors

-

200,000

Prepayments

24,886

18,225

5,731,910

5,966,249

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

109,620

206,122

Other creditors

-

15,000

Directors' loan accounts

9,467,249

11,022,477

Accruals and deferred income

12,214

19,029

Accrued expenses

17,769

25,344

9,606,852

11,287,972

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans more 5 yr by

installments

2,537,500

3,045,050

2,537,500

3,045,050

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by

installments

2,537,500

3,045,050

2,537,500

3,045,050

8.

RESERVES

Non-distrib

reserve

£

At 1 July 2024

1,369,544

Gain in year

(67,993

)

At 30 June 2025

1,301,551

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year, D B Roberts decreased his loan to the company. As at 30 June 2025, the company owed him £9,467,249 (2024: £11,022,477). This balance represented the maximum amount outstanding during the year and the loan is interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D B Roberts.

This was by virtue of his majority holding of the ordinary share capital.