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Company Registration No. SC307432 (Scotland)
Strathmore Public House Ltd Unaudited accounts for the year ended 31 August 2025
Strathmore Public House Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Strathmore Public House Ltd Company Information for the year ended 31 August 2025
Directors
Martin Douglas Proudler Rose Ann Proudler
Secretary
Rose Chapman
Company Number
SC307432 (Scotland)
Registered Office
Phoenix House, Ground Floor Left, Phoenix Business Park Linwood PA1 2BH United Kingdom
Accountants
McCreath Accountancy Phoenix House Phoenix Business Park Paisley Renfrewshire PA1 2BH
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Strathmore Public House Ltd Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
207,732 
212,542 
Current assets
Inventories
92,468 
71,978 
Debtors
5
72,849 
- 
Cash at bank and in hand
261,593 
267,711 
426,910 
339,689 
Creditors: amounts falling due within one year
6
(284,303)
(147,226)
Net current assets
142,607 
192,463 
Total assets less current liabilities
350,339 
405,005 
Creditors: amounts falling due after more than one year
7
(3,584)
(13,598)
Net assets
346,755 
391,407 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
346,753 
391,405 
Shareholders' funds
346,755 
391,407 
For the year ending 31 August 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 May 2026 and were signed on its behalf by
Martin Douglas Proudler Director Company Registration No. SC307432
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Strathmore Public House Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Strathmore Public House Ltd is a private company, limited by shares, registered in Scotland, registration number SC307432. The registered office is Phoenix House,, Ground Floor Left,, Phoenix Business Park, Linwood, PA1 2BH, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
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 within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 September 2024
250,000 
4,948 
12,329 
44,162 
1,303 
312,742 
Additions
- 
3,149 
- 
- 
2,563 
5,712 
At 31 August 2025
250,000 
8,097 
12,329 
44,162 
3,866 
318,454 
Depreciation
At 1 September 2024
45,000 
1,706 
11,799 
40,392 
1,303 
100,200 
Charge for the year
5,000 
2,025 
530 
2,121 
846 
10,522 
At 31 August 2025
50,000 
3,731 
12,329 
42,513 
2,149 
110,722 
Net book value
At 31 August 2025
200,000 
4,366 
- 
1,649 
1,717 
207,732 
At 31 August 2024
205,000 
3,242 
530 
3,770 
- 
212,542 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
26,008 
- 
Amounts due from group undertakings etc.
46,841 
- 
72,849 
- 
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Strathmore Public House Ltd Notes to the Accounts for the year ended 31 August 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
62,039 
- 
Trade creditors
103,715 
58,358 
Loans from directors
- 
868 
Accruals
118,549 
88,000 
284,303 
147,226 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
3,584 
13,598 
8
Average number of employees
During the year the average number of employees was 16 (2024: 16).
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