Stratec Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC665393

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		417		11,748

			417		11,748
CURRENT ASSETS
Stocks	5	23,304		32,965
Debtors	6	92,790		47,490
Cash at bank and in hand		234,505		111,090

		350,599		191,545
Creditors: Amounts Falling Due Within One Year	7	(318,071 )		(152,317 )

NET CURRENT ASSETS (LIABILITIES)			32,528		39,228

TOTAL ASSETS LESS CURRENT LIABILITIES			32,945		50,976

NET ASSETS			32,945		50,976

CAPITAL AND RESERVES
Called up share capital	8		451,000		451,000
Profit and Loss Account			(418,055 )		(400,024 )

SHAREHOLDERS' FUNDS			32,945		50,976

Page 1

Page 2

Stratec Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Gordon Watkins

Director

22/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Stratec Limited is a private company, limited by shares, incorporated in Scotland, registered number SC665393 . The registered office is Hatterseat Farm, Balmedie, Aberdeen, AB23 8YH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% on cost and 20% on reducing balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 4)

4. Tangible Assets

	Motor Vehicles	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	25,995	5,931	31,926
Disposals	(25,995 )	-	(25,995 )

As at 31 December 2025	-	5,931	5,931

...CONTINUED

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Stratec Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Depreciation
As at 1 January 2025	15,347	4,831	20,178
Provided during the period	-	683	683
Disposals	(15,347 )	-	(15,347 )

As at 31 December 2025	-	5,514	5,514

Net Book Value
As at 31 December 2025	-	417	417

As at 1 January 2025	10,648	1,100	11,748

5. Stocks

	2025	2024
	£	£
Stock	23,304	32,965

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	32,765	28,395
Other debtors	60,025	19,095

	92,790	47,490

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	25,344	(45,535 )
Other creditors	292,199	185,480
Taxation and social security	528	12,372

	318,071	152,317

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	451,000	451,000

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