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Registered Number: SC718526
Scotland
LETHAM SHOP LTD
Unaudited Financial Statements
Period of accounts Start date: 01 January 2025 End date: 31 December 2025

Letham Shop LTD Contents Page For the year ended 31 December 2025
Company information | 1
Statement of financial position | 2

Letham Shop LTD Company Information For the year ended 31 December 2025
Director | Sahil Puri
Registered Number | SC718526
Registered Office | 189 Rannoch Road Perth PH1 2DP
Accountants | Stratton Financial Limited Upper Floors 18 leonard Street Perth PH2 8ES
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Letham Shop LTD Statement of Financial Position As at 31 December 2025
|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ | £ |  | £ | £
Fixed assets |  |  | 7,605 |  |  | 9,876
Current assets |  | 126,389 |  |  | 96,206 |
Creditors: amount falling due within one year |  | (26,123) |  |  | (26,908) |
Net current assets |  |  | 100,266 |  |  | 69,298
Total assets less current liabilities |  |  | 107,871 |  |  | 79,174
Creditors: amount falling due after more than one year |  |  | 0 |  |  | (9,912)
Net assets |  |  | 107,871 |  |  | 69,262
Capital and reserves |  |  | 107,871 |  |  | 69,262
NOTES TO THE ACCOUNTS General Information Letham Shop LTD is a private company, limited by shares, registered in Scotland, registration number SC718526, registration address 189 Rannoch Road, Perth, PH1 2DP. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company.
2. | Average number of employees Average number of employees during the year was 4 (2024 : 3).
For the year ended 31 December 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 accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 05 February 2026 and were signed by:
-------------------------------- Sahil Puri Director
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