Strangco Trading Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: NI635824

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		25,128		20,959

			25,128		20,959
CURRENT ASSETS
Stocks	6	105,542		98,104
Debtors	7	170,798		31,615
Cash at bank and in hand		78,575		145,442

		354,915		275,161
Creditors: Amounts Falling Due Within One Year	8	(368,311 )		(290,780 )

NET CURRENT ASSETS (LIABILITIES)			(13,396 )		(15,619 )

TOTAL ASSETS LESS CURRENT LIABILITIES			11,732		5,340

PROVISIONS FOR LIABILITIES
Deferred Taxation			(6,282 )		(5,240 )

NET ASSETS			5,450		100

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			5,350		-

SHAREHOLDERS' FUNDS			5,450		100

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Strangco Trading Limited

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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.

The financial statements were approved by the board of directors on 7 October 2026 and were signed on its behalf by:

Tony Linter

Director

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Strangco Trading Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI635824 . The registered office is 35 Londonderry Avenue Comber, Newtownards, BT23 5ET.

2. Statement of Compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland’ and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

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

3.2. 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.

3.3. 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:

Motor Vehicles	25% Straight Line
Fixtures & Fittings	15% Straight Line
Computer Equipment	25% Straight Line

3.4. 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.

3.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Strangco Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

3.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3.8. Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

3.9. Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

4. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

5. Tangible Assets

	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 February 2025	14,492	10,813	1,502	26,807
Additions	4,500	6,632	-	11,132

As at 31 January 2026	18,992	17,445	1,502	37,939

Depreciation
As at 1 February 2025	1,123	3,784	941	5,848
Provided during the period	4,519	2,294	150	6,963

As at 31 January 2026	5,642	6,078	1,091	12,811

Net Book Value
As at 31 January 2026	13,350	11,367	411	25,128

As at 1 February 2025	13,369	7,029	561	20,959

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Strangco Trading Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Stocks

	2026	2025
	£	£
Stock	105,542	98,104

7. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	145,992	31,615
VAT	24,806	-

	170,798	31,615

8. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	44,091	4,367
Corporation tax	20,994	9,544
Other taxes and social security	795	-
VAT	-	719
Other creditors	433	1,421
Accruals and deferred income	23,126	7,796
Directors' loan accounts	278,872	266,933

	368,311	290,780

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

10. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mr Tony Linter	(226,009 )	56,396	(39,129 )	-	(208,742 )

The above loan is unsecured, interest free and repayable on demand.

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