REGISTERED NUMBER: SC656783 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

STRACHAN INVESTMENTS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

M O Strachan

C Strachan

REGISTERED OFFICE:

Ground Floor East Room 4

5 Redwood Place

Glasgow

South Lanarkshire

G74 5PB

REGISTERED NUMBER:

SC656783 (Scotland)

ACCOUNTANTS:

Thomas Barrie & Co LLP

Atlantic House

1a Cadogan Street

Glasgow

G2 6QE

FIXED ASSETS

Tangible assets

4

2,754

4,409

Investments

5

2

63,714

2,756

68,123

CURRENT ASSETS

Debtors

6

77,535

107,482

Cash at bank

12,859

98,823

90,394

206,305

CREDITORS

Amounts falling due within one year

7

(13,544

)

(50,049

)

NET CURRENT ASSETS

76,850

156,256

TOTAL ASSETS LESS CURRENT LIABILITIES

79,606

224,379

CAPITAL AND RESERVES

Called up share capital

2

2

Fair value reserve

8

-

(2,785

)

Retained earnings

79,604

227,162

SHAREHOLDERS' FUNDS

79,606

224,379

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 31 December 2025 and were signed on its behalf by:

M O Strachan - Director

1.	STATUTORY INFORMATION

Strachan Investments Ltd is a private company, limited by shares, registered in Scotland, registration number SC656783. The registered office is Ground Floor East Room 4, 5 Redwood Place, Glasgow, South Lanarkshire, Scotland, G74 5PB.

The principal activity of the company is a family investment vehicle.

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 as modified by the revaluation of certain assets.

The presentational and functional currency of the financial statements is Pounds Sterling (£).

Significant judgements and estimates

In preparing these financial statements, the directors are required to make judgements, estimates and assumptions that affect the application of the Company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

There are no significant judgements or estimates used in the preparation of these accounts.

Turnover

Income is measured at the fair value of consideration received or receivable, excluding value added tax where applicable.

Management fees

Income from management fees is recognised when performed, such that risks and rewards have been transferred.

Dividends

Dividends are recognised when the company's right to receive payment is established.

Tangible fixed assets

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

Fixtures and fittings

-

15% on cost

Computer Equipment

-

33% on cost

The carrying values of tangible fixed assets are reviewed annually for impairment if events or changes in circumstances indicate the carrying values may not be recoverable.

Listed Investments

Listed investments are measured at fair value with changes in fair value recognised in profit or loss.

The fair value is the price that would be received if an asset is sold in an orderly transaction between market participants at the measurement date. The fair value of assets traded in an active market is based on quoted market prices at the close of trading on the reporting date. For quoted financial assets the valuation is based on the closing bid price.

Unlisted investments

Unlisted investments are initially recognised at cost and subsequently measured at cost less any accumulated impairment losses.

Financial instruments

The company has financial assets and financial liabilities of a kind that qualify as basic financial instruments.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash and cash equivalents comprise cash balances.

Creditors

Short term trade creditors are measured at the transaction price.

Provisions

Provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and the risks specific to the liability. The unwinding of the discount is recognised as finance 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

Equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

2,375

5,467

7,842

DEPRECIATION

At 1 April 2024

384

3,049

3,433

Charge for year

357

1,298

1,655

At 31 March 2025

741

4,347

5,088

NET BOOK VALUE

At 31 March 2025

1,634

1,120

2,754

At 31 March 2024

1,991

2,418

4,409

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2024

63,714

Disposals

(63,712

)

At 31 March 2025

2

NET BOOK VALUE

At 31 March 2025

2

At 31 March 2024

63,714

Cost or valuation at 31 March 2025 is represented by:

Other

investments

£

Valuation in 2023

(19,365

)

Valuation in 2024

16,580

Valuation in 2025

2,785

Cost

2

2

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

7,989

Amounts owed by associates

2,028

-

Other debtors

75,507

99,493

77,535

107,482

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

-

42,056

Other creditors

13,544

7,993

13,544

50,049

8.

RESERVES

Fair

value

reserve

£

At 1 April 2024

(2,785

)

Fair value transfer

2,785

At 31 March 2025

-

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

2025

2024

£

£

M O Strachan and C Strachan

Balance outstanding at start of year

98,948

201,247

Amounts advanced

75,944

107,701

Amounts repaid

(100,000

)

(210,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

74,892

98,948

10.	RELATED PARTY DISCLOSURES

During the year, total dividends of £100,000 were paid to the directors .