13 20/01/2025 31/12/2025 2025-12-31 false false false false false false false true false false true false false false false false false false No description of principal activities is disclosed 2025-01-20 Sage Accounts Production 23.0 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 16193806 2025-01-20 2025-12-31 16193806 2025-12-31 16193806 2025-01-19 16193806 core:NetGoodwill 2025-01-20 2025-12-31 16193806 bus:Director1 2025-01-20 2025-12-31 16193806 core:NetGoodwill 2025-12-31 16193806 core:IntangibleAssetsOtherThanGoodwill 2025-12-31 16193806 core:LandBuildings core:OwnedOrFreeholdAssets 2025-12-31 16193806 core:FurnitureFittingsToolsEquipment 2025-12-31 16193806 core:WithinOneYear 2025-12-31 16193806 core:ShareCapital 2025-01-20 2025-12-31 16193806 core:RetainedEarningsAccumulatedLosses 2025-01-20 2025-12-31 16193806 core:AfterOneYear 2025-12-31 16193806 core:ShareCapital 2025-12-31 16193806 core:RetainedEarningsAccumulatedLosses 2025-12-31 16193806 core:PreviouslyStatedAmount core:ShareCapital 2025-12-31 16193806 core:LandBuildings core:OwnedOrFreeholdAssets 2025-01-20 2025-12-31 16193806 core:FurnitureFittingsToolsEquipment 2025-01-20 2025-12-31 16193806 bus:SmallEntities 2025-01-20 2025-12-31 16193806 bus:AuditExemptWithAccountantsReport 2025-01-20 2025-12-31 16193806 bus:SmallCompaniesRegimeForAccounts 2025-01-20 2025-12-31 16193806 bus:PrivateLimitedCompanyLtd 2025-01-20 2025-12-31 16193806 bus:FullAccounts 2025-01-20 2025-12-31
Company registration number: 16193806
Strands & Screes Holdings Ltd
Unaudited filleted financial statements
For the period ended
31 December 2025
Strands & Screes Holdings Ltd
Contents
Statement of financial position
Notes to the financial statements
Strands & Screes Holdings Ltd
Statement of financial position
31 December 2025

|  |  | 31/12/25 |  |  |  |  |  |
|  | Note | £ |  | £ |  |  |  |
Fixed assets |  |  |  |  |  |  |  |  |
Intangible assets |  | 3 | 5 |  |  |  |  |  |
Tangible assets |  | 4 | 1,368,157 |  |  |  |  |  |
|  |  | ________ |  |  |  |  |  |
|  |  |  |  | 1,368,162 |  |  |  |
Current assets |  |  |  |  |  |  |  |  |
Stocks |  |  | 15,557 |  |  |  |  |  |
Debtors |  | 5 | 50,725 |  |  |  |  |  |
Investments |  | 6 | 1 |  |  |  |  |  |
Cash at bank and in hand |  |  | 46,377 |  |  |  |  |  |
|  |  | ________ |  |  |  |  |  |
|  |  | 112,660 |  |  |  |  |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
within one year |  | 7 | ( 87,616) |  |  |  |  |  |
|  |  | ________ |  |  |  |  |  |
Net current assets |  |  |  |  | 25,044 |  |  |  |
|  |  |  |  | ________ |  |  |  |
Total assets less current liabilities |  |  |  |  | 1,393,206 |  |  |  |
Creditors: amounts falling due |  |  |  |  |  |  |  |  |
after more than one year |  | 8 |  |  | ( 1,460,000) |  |  |  |
|  |  |  |  | ________ |  |  |  |
Net liabilities |  |  |  |  | ( 66,794) |  |  |  |
|  |  |  |  | ________ |  |  |  |
Capital and reserves |  |  |  |  |  |  |  |  |
Called up share capital |  |  |  |  | 200 |  |  |  |
Profit and loss account |  |  |  |  | ( 66,994) |  |  |  |
|  |  |  |  | ________ |  |  |  |
Shareholders deficit |  |  |  |  | ( 66,794) |  |  |  |
|  |  |  |  | ________ |  |  |  |

For the period ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
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 comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 18 March 2026 , and are signed on behalf of the board by:
D S Keeler
Director
Company registration number: 16193806
Strands & Screes Holdings Ltd
Statement of changes in equity
Period ended 31 December 2025

|  | Called up share capital | Profit and loss account | Total |  |  |  |  |
|  | £ | £ | £ |  |  |  |  |
At 20 January 2025 |  | - | - | - |  |  |  |  |
Loss for the period |  |  | ( 66,994) | ( 66,994) |  |  |  |  |
|  | ________ | ________ | ________ |  |  |  |  |
Total comprehensive income for the period |  | - | ( 66,994) | ( 66,994) |  |  |  |  |
Issue of shares |  | 200 |  | 200 |  |  |  |  |
|  | ________ | ________ | ________ |  |  |  |  |
Total investments by and distributions to owners |  | 200 | - | 200 |  |  |  |  |
|  | ________ | ________ | ________ |  |  |  |  |
At 31 December 2025 |  | 200 | ( 66,994) | ( 66,794) |  |  |  |  |
|  | ________ | ________ | ________ |  |  |  |  |

Strands & Screes Holdings Ltd
Notes to the financial statements
Period ended 31 December 2025
1. Accounting policies
General information
The company is a private company limited by shares, registered in England and Wales, registration number 16193806 . The address of the registered office is robinson+co, Oxford Chambers, New Oxford Street, Workington, Cumbria, CA14 2LR.
Basis of preparation
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied with the same financial statements.
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover consists of the sale value, excluding VAT, of all work done in the period under contracts to supply goods and services to third parties. It includes the relevant proportion of contract values where work is partially performed in the period.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. 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 is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at a revalued amount, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and 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:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash- generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.
Deferred taxation
Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences.
Financial instruments
Basic financial instruments are recognised at amortised cost, except for fixed asset investments which are measured at fair value, with changes recognised in the fair value reserve.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
2. Employee numbers
The average number of persons employed by the company during the period amounted to 13
3. Intangible assets

|  | Goodwill | Other intangible assets | Total |  |  |
|  | £ | £ | £ |  |  |
| Cost |  |  |  |  |  |
| At 20 January 2025 | - | - | - |  |  |
| Additions | 1 | 4 | 5 |  |  |
|  | ________ | ________ | ________ |  |  |
| At 31 December 2025 | 1 | 4 | 5 |  |  |
|  | ________ | ________ | ________ |  |  |
| Amortisation |  |  |  |  |  |
| At 20 January 2025 and 31 December 2025 | - | - | - |  |  |
|  | ________ | ________ | ________ |  |  |
| Carrying amount |  |  |  |  |  |
| At 31 December 2025 | 1 | 4 | 5 |  |  |
|  | ________ | ________ | ________ |  |  |

4. Tangible assets

|  | Freehold property | Fixtures, fittings and equipment | Total |  |  |  |
|  | £ | £ | £ |  |  |  |
| Cost |  |  |  |  |  |  |
| At 20 January 2025 | - | - | - |  |  |  |
| Additions | 1,151,938 | 254,376 | 1,406,314 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |
| At 31 December 2025 | 1,151,938 | 254,376 | 1,406,314 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |
| Depreciation |  |  |  |  |  |  |
| At 20 January 2025 | - | - | - |  |  |  |
| Charge for the year | - | 38,157 | 38,157 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |
| At 31 December 2025 | - | 38,157 | 38,157 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |
| Carrying amount |  |  |  |  |  |  |
| At 31 December 2025 | 1,151,938 | 216,219 | 1,368,157 |  |  |  |
|  | ________ | ________ | ________ |  |  |  |

5. Debtors

|  |  | 31/12/25 |
|  |  | £ |
| Trade debtors |  | 4,244 |
| Other debtors |  | 46,481 |
|  |  | ________ |
|  |  | 50,725 |
|  |  | ________ |

6. Investments

|  |  | 31/12/25 |
|  |  | £ |
| Investments in group undertakings |  | 1 |
|  |  | ________ |

7. Creditors: amounts falling due within one year

|  |  | 31/12/25 |
|  |  | £ |
| Bank loans and overdrafts |  | 54,923 |
| Trade creditors |  | 12,630 |
| Taxation and social security |  | 11,756 |
| Directors loan account |  | 632 |
| Other creditors |  | 7,675 |
|  |  | ________ |
|  |  | 87,616 |
|  |  | ________ |

8. Creditors: amounts falling due after more than one year

|  |  | 31/12/25 |
|  |  | £ |
| Other creditors |  | 1,460,000 |
|  |  | ________ |