REGISTERED NUMBER: 05052776 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Strulch Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Geoffrey Michael Whiteley

Cecily Margaret Kathleen Whiteley

REGISTERED OFFICE:

26 Hill Crescent

Burley In Wharfedale

Ilkley

LS29 7QG

REGISTERED NUMBER:

05052776 (England and Wales)

ACCOUNTANTS:

Marshall Krysko Limited

70-72 Kirkgate

Silsden

West Yorkshire

BD20 0PA

FIXED ASSETS

Property, plant and equipment

4

77,063

75,332

CURRENT ASSETS

Inventories

52,690

32,056

Debtors

5

112,018

272,501

Cash at bank and in hand

772,187

443,128

936,895

747,685

CREDITORS

Amounts falling due within one year

6

178,600

154,682

NET CURRENT ASSETS

758,295

593,003

TOTAL ASSETS LESS CURRENT LIABILITIES

835,358

668,335

PROVISIONS FOR LIABILITIES

7,706

7,533

NET ASSETS

827,652

660,802

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

827,552

660,702

827,652

660,802

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 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 18 September 2026 and were signed on its behalf by:

Geoffrey Michael Whiteley - Director

1.	STATUTORY INFORMATION

Strulch 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

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

Turnover

Revenue 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 etc

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 3 ).

4.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 January 2025

140,608

Additions

26,375

At 31 December 2025

166,983

DEPRECIATION

At 1 January 2025

65,276

Charge for year

24,644

At 31 December 2025

89,920

NET BOOK VALUE

At 31 December 2025

77,063

At 31 December 2024

75,332

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

108,081

125,999

Other debtors

3,937

146,502

112,018

272,501

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

76,445

59,288

Taxation and social security

64,944

69,659

Other creditors

37,211

25,735

178,600

154,682

7.	RELATED PARTY DISCLOSURES

At the year end the total amount owed to the directors by the company was £27,250 (2024 - £127,774 owed to the company by the directors).