REGISTERED NUMBER: 07119023 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

STROHEIM CAPITAL LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M Hussain

Mr Q S Hussain

Mr T A Pickford

REGISTERED OFFICE:

260 - 270

Butterfield

Great Marlings

Luton

Bedfordshire

LU2 8DL

REGISTERED NUMBER:

07119023 (England and Wales)

ACCOUNTANTS:

Foxley Kingham

Chartered Accountants

260 - 270 Butterfield

Great Marlings

Luton

Bedfordshire

LU2 8DL

FIXED ASSETS

Intangible assets

4

41,000

53,000

Tangible assets

5

58,957

55,536

99,957

108,536

CURRENT ASSETS

Debtors

6

912,226

1,217,061

Cash at bank and in hand

117,032

62,037

1,029,258

1,279,098

CREDITORS

Amounts falling due within one year

7

368,062

574,486

NET CURRENT ASSETS

661,196

704,612

TOTAL ASSETS LESS CURRENT LIABILITIES

761,153

813,148

CREDITORS

Amounts falling due after more than one year

8

-

(155,118

)

PROVISIONS FOR LIABILITIES

(12,353

)

(11,235

)

NET ASSETS

748,800

646,795

CAPITAL AND RESERVES

Called up share capital

150

150

Retained earnings

748,650

646,645

SHAREHOLDERS' FUNDS

748,800

646,795

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 1 December 2025 and were signed on its behalf by:

Mr M Hussain - Director

1.	STATUTORY INFORMATION

Stroheim Capital Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	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.

Turnover

Turnover represents net services provided, excluding value added tax.

Goodwill

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Improvements to property

-

2% on cost

Fixtures and fittings

-

25% on reducing balance

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.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 53 (2024 - 55 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

60,000

AMORTISATION

At 1 April 2024

7,000

Charge for year

12,000

At 31 March 2025

19,000

NET BOOK VALUE

At 31 March 2025

41,000

At 31 March 2024

53,000

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Totals

£

£

£

COST

At 1 April 2024

10,000

263,290

273,290

Additions

-

18,418

18,418

Provision

-

(334

)

(334

)

At 31 March 2025

10,000

281,374

291,374

DEPRECIATION

At 1 April 2024

2,600

215,154

217,754

Charge for year

200

14,491

14,691

Eliminated on disposal

-

(28

)

(28

)

At 31 March 2025

2,800

229,617

232,417

NET BOOK VALUE

At 31 March 2025

7,200

51,757

58,957

At 31 March 2024

7,400

48,136

55,536

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

143,389

135,649

Other debtors

721,152

1,003,282

Directors' loan accounts

4,285

-

Prepayments

43,400

78,130

912,226

1,217,061

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

153,527

Trade creditors

41,095

8,408

Amounts owed to group undertakings

51,649

105,133

Corporation tax

91,947

126,598

Taxation and social security

82,507

91,797

Other creditors

26,949

29,464

Directors' loan accounts

43

14,500

Accruals and deferred income

73,872

45,059

368,062

574,486

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

155,118

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

-

13,125

10.	SECURED DEBTS

The bank loans are secured by way of a fixed and floating charge over all the assets of the company.

11.	FINANCIAL INSTRUMENTS

Basic financial instruments are measured at amortised cost less impairment.

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party during the financial year was the directors of the company by virtue of their shareholdings in the parent company Stroheim Capital Holdings Limited.

In September 2022, the parent company Stroheim Capital Holdings Limited performed a share buy back from director Mr A Geddes resulting in Mr M Hussain becoming the ultimate controlling party by virtue of his remaining shareholding in the parent company.