COMPANY REGISTRATION NUMBER:
SC238118
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Filleted Unaudited Financial Statements |
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Year ended 31 October 2025
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Chartered accountants report to the director on the preparation of the unaudited statutory financial statements |
1 |
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Statement of financial position |
2 |
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Notes to the financial statements |
3 |
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Chartered Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of
Stroke Opinions Limited |
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Year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Stroke Opinions Limited for the year ended 31 October 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the director of Stroke Opinions Limited. Our work has been undertaken solely to prepare for your approval the financial statements of Stroke Opinions Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stroke Opinions Limited and its director for our work or for this report.
It is your duty to ensure that Stroke Opinions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Stroke Opinions Limited. You consider that Stroke Opinions Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Stroke Opinions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
GILLILAND & COMPANY
Chartered Accountants
216 West George Street
Glasgow
G2 2PQ
8 January 2026
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Statement of Financial Position |
|
31 October 2025
Fixed assets
|
Tangible assets |
5 |
|
609 |
812 |
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|
|
|
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Current assets
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Debtors |
6 |
5,744 |
|
21,339 |
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Cash at bank and in hand |
37,325 |
|
18,185 |
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-------- |
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-------- |
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43,069 |
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39,524 |
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|
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Creditors: amounts falling due within one year |
7 |
70 |
|
2,532 |
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-------- |
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-------- |
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Net current assets |
|
42,999 |
36,992 |
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-------- |
-------- |
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Total assets less current liabilities |
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43,608 |
37,804 |
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-------- |
-------- |
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Net assets |
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43,608 |
37,804 |
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-------- |
-------- |
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Capital and reserves
|
Called up share capital |
|
2 |
2 |
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Profit and loss account |
|
43,606 |
37,802 |
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|
-------- |
-------- |
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Shareholders funds |
|
43,608 |
37,804 |
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-------- |
-------- |
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These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
;
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The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements
.
These financial statements were approved by the
board of directors
and authorised for issue on
8 January 2026
, and are signed on behalf of the board by:
Company registration number:
SC238118
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Notes to the Financial Statements |
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Year ended 31 October 2025
1.
General information
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G2 2PQ.
2.
Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investments measured at fair value through profit or loss.
Cash and cash equivalents
Cash is generated by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for services supplied and services rendered, net of discounts. Revenue from the sale of services is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
|
Equipment |
- |
25% reducing balance |
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Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4.
Employee numbers
The average number of persons employed by the company during the year amounted to
1
(2024:
1
).
5.
Tangible assets
|
Equipment |
Total |
|
£ |
£ |
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Cost |
|
|
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At 1 November 2024 and 31 October 2025 |
3,527 |
3,527 |
|
------- |
------- |
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Depreciation |
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At 1 November 2024 |
2,715 |
2,715 |
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Charge for the year |
203 |
203 |
|
------- |
------- |
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At 31 October 2025 |
2,918 |
2,918 |
|
------- |
------- |
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Carrying amount |
|
|
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At 31 October 2025 |
609 |
609 |
|
------- |
------- |
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At 31 October 2024 |
812 |
812 |
|
------- |
------- |
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6.
Debtors
|
2025 |
2024 |
|
£ |
£ |
|
Trade debtors |
– |
16,483 |
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Other debtors |
5,744 |
4,856 |
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------- |
-------- |
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5,744 |
21,339 |
|
------- |
-------- |
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|
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7.
Creditors:
amounts falling due within one year
|
2025 |
2024 |
|
£ |
£ |
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Other creditors |
70 |
2,532 |
|
---- |
------- |
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8.
Director's advances, credits and guarantees
As at 31st October 2025 the company owed
Dr K R Lees
£70 (2024: £1,272). This loan is unsecured, interest free and has no fixed terms of repayment.
9.
Controlling party
The company was under the control of Dr K R Lees throughout the current and previous year.