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Company Registration No. 15648643 (England and Wales)
Stratsmith Ltd Unaudited accounts for the year ended 30 April 2026
Stratsmith Ltd Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
- 2 -
Stratsmith Ltd Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
2,149
1,567
Current assets
Debtors
5
360
1,177
Cash at bank and in hand
70,316
27,481
70,676
28,658
Creditors: amounts falling due within one year
6
(46,429)
(23,763)
Net current assets
24,247
4,895
Net assets
26,396
6,462
Capital and reserves
Called up share capital
1
1
Profit and loss account
26,395
6,461
Shareholders' funds
26,396
6,462
For the year ending 30 April 2026 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 director acknowledges his 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 and authorised for issue on 10 July 2026 and were signed on its behalf by
R Smith Director Company Registration No. 15648643
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Stratsmith Ltd Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Stratsmith Ltd is a private company, limited by shares, registered in England and Wales, registration number 15648643. The registered office is 32 Rambling Way, Potten End, Berkhamsted, Hertfordshire, HP4 2SF, England.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
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:
Plant & machinery
25% Straight Line
Computer equipment
25% Straight Line
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 May 2025
1,025
764
1,789
Additions
-
1,172
1,172
At 30 April 2026
1,025
1,936
2,961
Depreciation
At 1 May 2025
45
177
222
Charge for the year
256
334
590
At 30 April 2026
301
511
812
Net book value
At 30 April 2026
724
1,425
2,149
At 30 April 2025
980
587
1,567
- 4 -
Stratsmith Ltd Notes to the Accounts for the year ended 30 April 2026
5
Debtors
2026
2025
£
£
Amounts falling due after more than one year
Trade debtors
-
1,177
Other debtors
360
-
360
1,177
6
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
7,643
4,824
Taxes and social security
26,286
12,727
Loans from directors
-
4,426
Accruals
12,500
1,786
46,429
23,763
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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