STRATHAIRD INVESTMENTS LIMITED


Directors	MATHESON, Irene Brown
	MATHESON, Robin Guy
	SERGEANT, Lisa Jane


Company Secretary	MATHESON, Irene Brown


Registered Address	16 Arkleston Road
	Paisley
	PA1 3TF


Registered Number	SC041116 (Scotland)

Statement of Financial Position
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		106,109		94,626
			106,109		94,626
Current assets
Cash at bank and on hand		379,341		373,416
		379,341		373,416
Creditors amounts falling due within one year	5	(5,116)		(4,628)
Net current assets (liabilities)			374,225		368,788
Total assets less current liabilities			480,334		463,414
Provisions for liabilities	6		(14,302)		(12,120)
Net assets			466,032		451,294
Capital and reserves
Called up share capital			100,000		100,000
Profit and loss account			366,032		351,294
Shareholders' funds			466,032		451,294

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 15 December 2025, and are signed on its behalf by:

MATHESON, Irene Brown
Director
Registered Company No. SC041116

STRATHAIRD INVESTMENTS LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	Strathaird Investments Limited is a private company, limited by shares, registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Interest income
	Interest income is recognised using the effective interest rate method.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	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.

Deferred tax

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.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	3		3

3.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 October 24	94,626	94,626
Revaluations	11,483	11,483
At 30 September 25	106,109	106,109
Net book value
At 30 September 25	106,109	106,109
At 30 September 24	94,626	94,626

	Notes
	¹Other investments other than loans

4.	Revaluation of fixed asset investments
	Had the Fixed Asset Investments been measured at historical cost, the amounts would have been £30,837 (2024: £30,837).

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	410	-
Other creditors	3,056	3,056
Accrued liabilities and deferred income	1,650	1,572
Total	5,116	4,628

6.	Provisions for liabilities
	The provision for deferred tax is made up of £14,302 in respect of fair value on investments.

	2025	2024
	£	£
Net deferred tax liability (asset)	14,302	12,120
Total	14,302	12,120