Company registration number SC778201 (Scotland)
MILES STRATTON MARINE SALES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
MILES STRATTON MARINE SALES LTD
REPORT TO THE DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY ACCOUNTS OF MILES STRATTON MARINE SALES LTD
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In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Miles Stratton Marine Sales Ltd for the year ended 31 August 2025, which comprise the balance sheet, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/rulebook.html.

This report is made solely to the b oard of d irectors of Miles Stratton Marine Sales Ltd, as a body, in accordance with the terms of our engagement letter dated 9 December 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Miles Stratton Marine Sales Ltd and state those matters that we have agreed to state to the b oard of d irectors of Miles Stratton Marine Sales Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-audit-exempt-companies-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Miles Stratton Marine Sales Ltd and its b oard of d irectors as a body for our work or for this report.

It is your duty to ensure that Miles Stratton Marine Sales Ltd has kept adequate accounting records and to prepare statutory financial statements that comply with the requirements of the Companies Act 2006. You consider that Miles Stratton Marine Sales Ltd 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 Miles Stratton Marine Sales Ltd. 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 f inancial statements.

BK Plus
Chartered Certified Accountants
1875 Great Western Road
Glasgow
G13 2YD
8 May 2026
MILES STRATTON MARINE SALES LTD
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
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2025
2024
£
£
£
£
Fixed assets
3,686
2,481
Current assets
109,051
24,093
Prepayments and accrued income
277
397
Creditors: amounts falling due within one year
(88,116)
(9,293)
Net current assets
21,212
15,197
Total assets less current liabilities
24,898
17,678
Net assets
24,898
17,678
Capital and reserves
24,898
17,678
Notes to the financial statements
1
Directors' benefits: advances, credit and guarantees

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

M H Stratton

| 2025 £ | 2024 £
Opening balance | 8,207 | -
Amounts advanced | - | 8,207
Amounts repaid | (8,207) | -
Closing balance | - | 8,207
The loan is interest free and repayable on demand. |  |

2
Employees

The average number of persons, including directors, employed by the company during the year wa s as follows:

2025
2024
Number
Number
Employees
2
2
MILES STRATTON MARINE SALES LTD
BALANCE SHEET (CONTINUED)
AS AT
31 AUGUST 2025
31 August 2025
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Miles Stratton Marine Sales Ltd is a private company limited by shares incorporated in Scotland. The registered office is 2 Ardenconnel Way, Rhu, Helensburgh, Scotland, G84 8LX.

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 8 May 2026 and are signed on its behalf by:
Mr M H Stratton
Director
Company registration number SC778201 (Scotland)
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