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Registered Number: SC806370
Scotland
Unaudited Financial Statements
for the period ended 30 April 2025
for
STRATHA LTD

STRATHA LTD ###### Statement of Financial Position As at 30 April 2025
|  | £ | 2025 £
--- | --- | --- | ---
Fixed assets |  |  | 1,640
Current assets |  | 34,866 |
Creditors: amount falling due within one year |  | (9,646) |
Net current assets/(liabilities) |  |  | 25,220
Total assets less current liabilities |  |  | 26,860
Net assets/(liabilities) |  |  | 26,860
Capital and reserves |  |  | 26,860
For the period ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime. Signed on behalf of the board of directors:
---------------------------------- Derek Mccallum Director
Date approved: 10 March 2026 1

STRATHA LTD ###### Notes to the Accounts For the period ended 30 Apr 2025
Statutory Information Stratha Ltd is a private limited company, limited by shares, domiciled in Scotland, registration number SC806370, registration address 16a Nelson Street Dunoon, Argyll, PA23 7EL, United Kingdom. The presentation currency is £ sterling.
1. | Accounting Policies Basis of accounting The financial statements are prepared under the historical cost convention and in accordance with the FRS 105 Financial Reporting Standard for Micro Entities (effective January 2016). Going Concern The financial statements have been prepared on a going concern basis. The company's ongoing activities are dependent upon the continued support of the director who has undertaken to provide such support for the foreseeable future. If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to provide for any further liabilities that may arise and to reclassify fixed assets as current assets and long term liabilities as current liabilities. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Dividends Proposed dividends are only included as liabilities in the financial statements when their payment has been approved by the shareholders prior to the balance sheet date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 20% Reducing Balance
2. | Tangible fixed assets
Cost or Valuation |  | Computer Equipment |  | Total
|  | £ |  | £
At 09 April 2024 |  | - |  | -
Additions |  | 1,817 |  | 1,817
At 30 April 2025 |  | 1,817 |  | 1,817
Depreciation
At 09 April 2024 |  | - |  | -
Charge for period |  | 177 |  | 177
At 30 April 2025 |  | 177 |  | 177
Net book values
Closing balance as at 30 April 2025 |  | 1,640 |  | 1,640
3. | Average number of employees Average number of employees during the period was 1.
2