ACCOUNTS - Final Accounts

Registered number: 05067361

FIRST STRATA LIMITED

UNAUDITED

DIRECTOR'S REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FIRST STRATA LIMITED

COMPANY INFORMATION

Director	A Beckingham


Registered number	05067361


Registered office	Sebright Farm
	Clements End Road
	Gaddesden Row
	Hemel Hempstead
	Hertfordshire
	HP2 6HX


Accountants	Moore Kingston Smith LLP
	Chartered Accountants
	4 Victoria Square
	St Albans
	Hertfordshire
	AL1 3TF

FIRST STRATA LIMITED

CONTENTS

	Page
Director's report	1
Profit and loss account	2
Balance sheet	3
Notes to the financial statements	4

FIRST STRATA LIMITED

DIRECTOR'S REPORT

FOR THE YEAR ENDED 31 MARCH 2026

The director presents his report and the financial statements for the year ended 31 March 2026.

Director

The director who served during the year was:

A Beckingham

Small companies note

In preparing this report, the director has taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the board and signed on its behalf.

A Beckingham

Director

Date: 4 August 2026

Page 1

FIRST STRATA LIMITED

PROFIT AND LOSS ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2026

The Company has not traded during the year or the preceding financial year. During these periods, the Company received no income and incurred no expenditure and therefore made neither profit or loss.

Page 2

FIRST STRATA LIMITED

REGISTERED NUMBER: 05067361

BALANCE SHEET

AS AT 31 MARCH 2026

		2026		2025
Note		£		£


Current assets
Cash at bank and in hand	3	610		610
		610		610
Creditors: amounts falling due within one year	4	(3,661)		(3,661)
Net current liabilities			(3,051)		(3,051)
Total assets less current liabilities			(3,051)		(3,051)

Net liabilities			(3,051)		(3,051)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(3,151)	(3,151)
	(3,051)	(3,051)

For the year ended 31 March 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements were approved and authorised for issue by the board and were signed on its behalf by:

A Beckingham

Director

Date: 4 August 2026

The notes on page 4 form part of these financial statements.

Page 3

FIRST STRATA LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1.	General information

First Strata Limited is a Company incorporated in England & Wales under the Companies Act 2006. The
address of the registered office is given on the company information page.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	Cash and cash equivalents
		2026	2025
		£	£

Cash at bank and in hand	610	610
	610	610

4.	Creditors: Amounts falling due within one year
		2026	2025
		£	£

Trade creditors	3,661	3,661
	3,661	3,661

Page 4