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Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Strait Logics Limited
Michael Letch & Partners LLP
Accountants and Statutory Auditors
146 High Street
Billericay
Essex
CM12 9DF








Strait Logics Limited (Registered number: 03304543)






Contents of the Financial Statements
for the Year Ended 31 January 2026




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Strait Logics Limited

Company Information
for the Year Ended 31 January 2026







DIRECTORS: S Shingadia
Mrs D Shingadia





REGISTERED OFFICE: 146 High Street
Billericay
Essex
CM12 9DF





REGISTERED NUMBER: 03304543 (England and Wales)





ACCOUNTANTS: Michael Letch & Partners LLP
Accountants and Statutory Auditors
146 High Street
Billericay
Essex
CM12 9DF
Page 1
Strait Logics Limited (Registered number: 03304543)

Balance Sheet
31 January 2026

2026 2025
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 16,451 21,509
Investments 5 7,500 7,500
23,951 29,009

CURRENT ASSETS
Debtors 6 365,591 364,153
Cash at bank and in hand 726,699 698,367
1,092,290 1,062,520
CREDITORS
Amounts falling due within one year 7 47,627 49,539
NET CURRENT ASSETS 1,044,663 1,012,981
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,068,614
1,041,990

CREDITORS
Amounts falling due after more than one
year
8
-
1,545
NET ASSETS 1,068,614 1,040,445

CAPITAL AND RESERVES
Called up share capital 98 98
Retained earnings 1,068,516 1,040,347
SHAREHOLDERS' FUNDS 1,068,614 1,040,445

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

The notes form part of these financial statements

Page 2 continued...
Strait Logics Limited (Registered number: 03304543)

Balance Sheet - continued
31 January 2026


The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 2 September 2026 and were signed on its behalf by:





Mrs D Shingadia - Director


The notes form part of these financial statements

Page 3
Strait Logics Limited (Registered number: 03304543)

Notes to the Financial Statements
for the Year Ended 31 January 2026

1. STATUTORY INFORMATION

Strait Logics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Going concern
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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

After making enquires, the directors have reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason the directors continue to adopt the going concern basis in preparing the financial statements.

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 each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - Straight line over 3 years

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 6 ) .

Page 4 continued...
Strait Logics Limited (Registered number: 03304543)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and
property machinery fittings
£    £    £   
COST
At 1 February 2025 6,000 94,097 1,596
Additions - - -
At 31 January 2026 6,000 94,097 1,596
DEPRECIATION
At 1 February 2025 6,000 93,209 1,462
Charge for year - 222 33
At 31 January 2026 6,000 93,431 1,495
NET BOOK VALUE
At 31 January 2026 - 666 101
At 31 January 2025 - 888 134

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1 February 2025 44,090 39,686 185,469
Additions - 1,332 1,332
At 31 January 2026 44,090 41,018 186,801
DEPRECIATION
At 1 February 2025 25,490 37,799 163,960
Charge for year 4,650 1,485 6,390
At 31 January 2026 30,140 39,284 170,350
NET BOOK VALUE
At 31 January 2026 13,950 1,734 16,451
At 31 January 2025 18,600 1,887 21,509

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 February 2025
and 31 January 2026 7,500
NET BOOK VALUE
At 31 January 2026 7,500
At 31 January 2025 7,500

Page 5 continued...
Strait Logics Limited (Registered number: 03304543)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2026

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Trade debtors 23,161 20,979
Other debtors 454 -
Loan to subsidiary 29,593 11,225
Directors' current accounts 215,942 235,065
Tax 90,478 90,478
Prepayments 5,963 6,406
365,591 364,153

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2026 2025
£    £   
Hire purchase contracts 1,545 9,094
Trade creditors 7,741 3,830
Social security and other taxes 29,588 27,649
Other creditors 4,953 5,166
Accrued expenses 3,800 3,800
47,627 49,539

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2026 2025
£    £   
Hire purchase contracts - 1,545

Page 6