Company registration number 11329741 (England and Wales)
STRATLAB HOLDINGS LIMITED
Unaudited Financial Statements
for the Year Ended 30 April 2026
STRATLAB HOLDINGS LIMITED
Contents
Page
Company information
1
Balance sheet
2
Notes to the financial statements
3 - 6
STRATLAB HOLDINGS LIMITED
Company Information
- 1 -
Directors
Mrs A Bateson
Mr J F Bateson
Company number
11329741
Registered office
Wellfield House
Temple Street
Llandrindod Wells
Powys
LD1 5HG
Accountants
RCH Chartered Accountants Limited
Wellfield House
Temple Street
Llandrindod Wells
Powys
LD1 5HG
STRATLAB HOLDINGS LIMITED
Balance Sheet
As at 30 April 2026
- 2 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
15,130
19,273
Current assets
Stocks
1,503
917
Debtors
5
153
1,019
Cash at bank and in hand
93,441
97,989
95,097
99,925
Creditors: amounts falling due within one year
6
(68,080)
(8,043)
Net current assets
27,017
91,882
Net assets
42,147
111,155
Capital and reserves
Called up share capital
1,000
1,000
Profit and loss reserves
41,147
110,155
Total equity
42,147
111,155

The notes on pages 3 to 6 form part of these financial statements.

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 10 August 2026 and are signed on its behalf by:
Mr J F Bateson
Director
Company registration number 11329741 (England and Wales)
STRATLAB HOLDINGS LIMITED
Notes to the Financial Statements
For the Year Ended 30 April 2026
- 3 -
1
Accounting policies
Company information

Stratlab Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Wellfield House, Temple Street, Llandrindod Wells, Powys, LD1 5HG.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The company recognises revenue from the following major sources:

- Sale of goods

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Sale of goods

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
20% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

STRATLAB HOLDINGS LIMITED
Notes to the Financial Statements
For the Year Ended 30 April 2026
1
Accounting policies
- 4 -
1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are recognised at transaction price.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised at transaction price.

STRATLAB HOLDINGS LIMITED
Notes to the Financial Statements
For the Year Ended 30 April 2026
- 5 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
2
2
4
Tangible fixed assets
Plant and equipment
£
Cost
At 1 May 2025 and 30 April 2026
20,705
Depreciation and impairment
At 1 May 2025
1,432
Depreciation charged in the year
4,143
At 30 April 2026
5,575
Carrying amount
At 30 April 2026
15,130
At 30 April 2025
19,273
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
153
1,019
STRATLAB HOLDINGS LIMITED
Notes to the Financial Statements
For the Year Ended 30 April 2026
- 6 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Liability for share based payments
60,000
-
0
Other creditors
7,107
7,107
Accruals and deferred income
973
936
68,080
8,043
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