Struan Developments Limited

Struan Developments Limited
Contents Page
For the year ended 31 December 2025

Balance Sheet	1
Notes to the Financial Statements	2

Registered Number: 04252129 Struan Developments Limited
Balance Sheet
As at 31 December 2025

	2025 £	2024 £
Current assets
Stocks	176,000	176,000
Cash at bank and in hand	50	740
	176,050	176,740
Creditors: amount falling due within one year	(119,517)	(120,048)
Net current assets	56,533	56,692

Total assets less current liabilities	56,533	56,692
Creditors: amount falling due after more than one year	(38,200)	(36,928)
Net assets	18,333	19,764

Capital and reserves
Called up share capital	50,002	50,002
Profit and loss account	(31,669)	(30,238)
Shareholders' funds	18,333	19,764

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

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 04 August 2026 and were signed by:

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MN Hulme
Director

1

Struan Developments Limited
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

Struan Developments Limited is a private company, limited by shares, registered in England and Wales, registration number 04252129, registration address The Bungalow, Rappax Road, Hale, Altrincham, Cheshire, WA15 0NR.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.	Controlling Parties The company's ultimate controlling party is MN Hulme.

2

Registered Number: 04252129
England and Wales
Abridged Accounts

for the year ended 31 December 2025
for
STRUAN DEVELOPMENTS LIMITED