REGISTERED NUMBER: 13302113 (England and Wales)

Unaudited Financial Statements for the Year Ended 31st March 2025

for

Stroud Land & Property Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A L Soble

Mrs E L Soble

REGISTERED OFFICE:

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

REGISTERED NUMBER:

13302113 (England and Wales)

ACCOUNTANTS:

Dunkley's

Woodlands Grange

Woodlands Lane

Bradley Stoke

Bristol

United Kingdom

BS32 4JY

FIXED ASSETS

Investment property

4

440,000

375,000

CREDITORS

Amounts falling due within one year

5

337,539

332,870

NET CURRENT LIABILITIES

(337,539

)

(332,870

)

TOTAL ASSETS LESS CURRENT LIABILITIES

102,461

42,130

PROVISIONS FOR LIABILITIES

27,138

10,888

NET ASSETS

75,323

31,242

CAPITAL AND RESERVES

Called up share capital

6

100

100

Fair value reserve

7

81,415

32,665

Retained earnings

7

(6,192

)

(1,523

)

SHAREHOLDERS' FUNDS

75,323

31,242

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 29th May 2026 and were signed on its behalf by:

Mr A L Soble - Director

1.	STATUTORY INFORMATION

Stroud Land & Property 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover represents rental income receivable for the use of the company’s properties and is recognised on a straight-line basis over the period of the rental agreement. Turnover is measured at the fair value of the consideration received or receivable.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Going concern

The company is reliant on the support of its director and shareholders and having made appropriate enquiries, the director has considered the future cashflow of the company and is not aware of any reason why the company will not be able to meet its liabilities as they fall due for the foreseeable future. As a result the director has continued to adopt the going concern basis.

Functional & presentation currency

The financial statements are presented in £ sterling, which is the company's functional and presentation currency.

Foreign currency

The financial statements are presented in Sterling, which is the functional currency of the company. Transactions in foreign currencies are recorded at the rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rates of exchange ruling at the reporting date, with exchange differences recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

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

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st April 2024

375,000

Revaluations

65,000

At 31st March 2025

440,000

NET BOOK VALUE

At 31st March 2025

440,000

At 31st March 2024

375,000

Fair value at 31st March 2025 is represented by:

£

Valuation in 2023

63,663

Valuation in 2024

(20,110

)

Valuation in 2025

65,000

Cost

331,447

440,000

If investment property had not been revalued it would have been included at the following historical cost:

31.3.25

31.3.24

£

£

Cost

331,447

331,447

Investment property was valued on an open market basis on 31st March 2025 by the directors .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Tax

2,404

1,830

Other creditors

800

-

Directors' current accounts

332,883

328,334

Accrued expenses

1,452

2,706

337,539

332,870

6.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

7.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1st April 2024

(1,523

)

32,665

31,142

Profit for the year

44,081

44,081

Assets revalued in period

(48,750

)

48,750

-

At 31st March 2025

(6,192

)

81,415

75,223

8.	CONTINGENT LIABILITIES

The company had no contingent liabilities.

9.	RELATED PARTY DISCLOSURES

At the reporting date, the company had a loan with a director. Interest is charged on the outstanding balance at a commercial rate. Interest of £6,000 (2024: £6,000) was charged recognised within finance costs. The loan is unsecured and repayable on demand.

10.	POST BALANCE SHEET EVENTS

There were no post balance sheet events.

11.	CASH & CASH EQUIVALENTS POLICY

Cash and cash equivalents consist solely of the balance held in the company's bank current account. Cash is defined as cash on hand and demand deposits, while cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. The company does not hold any short term investments and does not operate an overdraft facility.

12.	LEASE COMMITMENTS

The company had no commitments under operating or finance leases at the reporting date.

13.	SECURED CREDITORS

The company had no secured creditors at the reporting date.