Stratas Business Solutions LLP - Accounts to registrar (filleted)

REGISTERED NUMBER: OC382058 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Stratas Business Solutions LLP

Page

General information

1

Report of the accountants

2

Balance sheet

3

Notes to the financial statements

5

Designated members:

D Wilson

M P Brown

A Hamer

M H Wells

Registered office:

4 Greenfield Road

Holmfirth

HD9 2JT

Registered number:

OC382058 (England and Wales)

Accountants:

Langricks (Holmfirth) Limited

4 Greenfield Road

Holmfirth

West Yorkshire

HD9 2JT

The following reproduces the text of the report prepared for the members in respect of the LLP's annual unaudited financial statements. In accordance with the Companies Act 2006, the LLP is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the members are not required to be filed with the Registrar of Companies.

As described on the Balance sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on page nil and you consider that the LLP is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Langricks (Holmfirth) Limited

4 Greenfield Road

Holmfirth

West Yorkshire

HD9 2JT

Date: August 2026

Fixed assets

Tangible assets

4

1,567

2,039

Current assets

Debtors

5

78,713

1,421,485

Cash at bank and in hand

32,214

165,905

110,927

1,587,390

Creditors: amounts falling due within
one year

6

22,537

883,558

Net current assets

88,390

703,832

Total assets less current liabilities

89,957

705,871

Creditors: amounts falling due after
more than one year

7

-

25,000

Net assets attributable to members

89,957

680,871

Loans and other debts due to
members

8

89,957

680,871

Total members' interests

Loans and other debts due to members

8

89,957

680,871

Amounts due from members

5

(25,009

)

(324,718

)

64,948

356,153

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 14 August 2026 and were signed by:

D Wilson - Designated member

M H Wells - Designated member

1.	STATUTORY INFORMATION

Stratas Business Solutions LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

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

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment

-

20% on cost

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The LLP operates a defined contribution pension scheme. Contributions payable to the LLP's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was 2 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

2,360

DEPRECIATION

At 1 April 2025

321

Charge for year

472

At 31 March 2026

793

NET BOOK VALUE

At 31 March 2026

1,567

At 31 March 2025

2,039

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Amounts owed by associates

31,670

877,870

Amounts due from members

25,009

324,718

Other debtors

20,127

Prepayments and accrued income

1,907

198,770

78,713

1,421,485

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

-

100,000

Trade creditors

4,144

29,629

Social security and other taxes

1,866

1,267

VAT

335

3,748

Accruals and deferred income

16,192

748,914

22,537

883,558

The CBILS loan was taken out in May 2020. As with other loans of this nature, 80% of the loan was guaranteed by HM Government. The remaining 20% was secured by way of fixed and floating charges

over all undertakings of the LLP. HM Government covered the first year's interest payments. The

capital repayments on the loan began in July 2021. The loan was fully repaid in January 2026.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Bank loans - 1-2 years

-

25,000

The bank loans of £Nil (2025: £25,000) represent the long term element of the CBILS loan

referred to in the previous note.

8.

LOANS AND OTHER DEBTS DUE TO MEMBERS

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

9.	RELATED PARTY DISCLOSURES

During the year to 31 March 2026 the LLP made loans of £396,659 (2025: £1,118,854) to the connected company. £1,079,110 (2025:285,644) of outstanding loans were repaid by the connected company. The LLP invoiced the connected company £352,282 (2025: £181,230) for management charges and disbursements. At 31 March 2026 the connected company owed the LLP £31,670, which is included in debtors.