REGISTERED NUMBER: 07714131 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Strait-Line Construction Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P R Black

REGISTERED OFFICE:

14 Ainderby Gardens

Northallerton

North Yorkshire

DL7 8GU

REGISTERED NUMBER:

07714131 (England and Wales)

ACCOUNTANTS:

King Hope

34 Romanby Road

NORTHALLERTON

North Yorkshire

DL7 8NF

FIXED ASSETS

Tangible assets

4

1,125

3,138

CURRENT ASSETS

Debtors

5

36,212

43,458

Cash at bank

2,747

18,143

38,959

61,601

CREDITORS

Amounts falling due within one year

6

(39,721

)

(41,523

)

NET CURRENT (LIABILITIES)/ASSETS

(762

)

20,078

TOTAL ASSETS LESS CURRENT LIABILITIES

363

23,216

CREDITORS

Amounts falling due after more than one year

7

-

(4,000

)

PROVISIONS FOR LIABILITIES

(214

)

(785

)

NET ASSETS

149

18,431

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

148

18,430

SHAREHOLDERS' FUNDS

149

18,431

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 April 2026 and were signed by:

P R Black - Director

1.	STATUTORY INFORMATION

Strait-Line Construction Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents consideration receivable for services provided excluding value added tax accounted for under the flat rate scheme.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant & machinery

-

20% on cost

Fixtures, fittings and computer equipment

-

20% on cost

Motor vehicles

-

20% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Going concern

The financial statements have been prepared on a going concern basis.

This assumes that the company will continues in operational existence for the foreseeable future having adequate funds to meet its liabilities as they fall due.

The Director has carefully considered these risks facing the business, including an assessment of uncertainty of future trading projection for a period of at least 12 months from the date of signing the financial statements, and the extent to which they might affect the preparation of the financial statements on a going concern basis.

The Director considers this basis to be appropriate, as the continued provision of adequate facilities by the company's director and other creditors is expected to be forthcoming.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures,

fittings

and

Plant &

computer

Motor

machinery

equipment

vehicles

Totals

£

£

£

£

COST

At 1 August 2024

and 31 July 2025

2,750

2,576

7,283

12,609

DEPRECIATION

At 1 August 2024

1,100

2,422

5,949

9,471

Charge for year

550

130

1,333

2,013

At 31 July 2025

1,650

2,552

7,282

11,484

NET BOOK VALUE

At 31 July 2025

1,100

24

1

1,125

At 31 July 2024

1,650

154

1,334

3,138

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,945

3,272

Other debtors

5,516

5,516

Directors' current accounts

24,195

33,655

Prepayments and accrued income

1,556

1,015

36,212

43,458

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,600

4,800

Trade creditors

1,344

495

Taxation and social security

29,077

31,160

Other creditors

3,700

5,068

39,721

41,523

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

4,000

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

P R Black

Balance outstanding at start of year

33,654

16,972

Amounts advanced

41,189

67,330

Amounts repaid

(50,648

)

(50,648

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

24,195

33,654

Interest is charged on amounts outstanding at HMRC's official rate.

9.	RELATED PARTY DISCLOSURES

At the balance sheet date £24,195 (2024 - £33,654) was owed to the company by directors.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is P R Black.