Stranger & Jones Ltd - Filleted accounts

Registered number

12398635

Stranger & Jones Ltd

Filleted Accounts

31 January 2026

Stranger & Jones Ltd
Registered number:		12398635
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		350,000			320,000

Current assets
Debtors	4	2			2
Cash at bank and in hand		59,120			93,239
		59,122			93,241

Creditors: amounts falling due within one year	5	(92,264)			(124,837)

Net current liabilities			(33,142)			(31,596)

Total assets less current liabilities			316,858			288,404

Creditors: amounts falling due after more than one year	6		(232,875)			(237,375)



Net assets			83,983			51,029

Capital and reserves
Called up share capital			2			2
Revaluation reserve	8		77,877			47,877
Profit and loss account			6,104			3,150

Shareholders' funds			83,983			51,029

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr M Jones
Director
Approved by the board on 31 October 2026

Stranger & Jones Ltd
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	not being depreciated
	Leasehold land and buildings	over the lease term
	Plant and machinery	10% Reducing Balance basis
	Fixtures, fittings, tools and equipment	10% Reducing Balance basis

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees		2026		2025
Number				Number

	Average number of persons employed by the company		0		0


3	Tangible fixed assets
					Land and buildings
£
	Cost
	At 1 February 2025				320,000
	Surplus on revaluation				30,000
	At 31 January 2026				350,000

	Depreciation
	At 31 January 2026				-

	Net book value
	At 31 January 2026				350,000
	At 31 January 2025				320,000


	Freehold land and buildings:		2026		2025
£				£
	Historical cost		350,000		320,000
	Cumulative depreciation based on historical cost		-		-
			350,000		320,000
	Investment property comprises £350,000.00. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31st January 2026 by the Directors. The valuation was made on an open market value basis by reference to similar properties in the area currently on the market.


4	Debtors		2026		2025
£				£

	Other debtors		2		2


5	Creditors: amounts falling due within one year		2026		2025
£				£

	Bank loans and overdrafts		4,500		4,500
	Taxation and social security costs		693		490
	Other creditors		87,071		119,847
			92,264		124,837


6	Creditors: amounts falling due after one year		2026		2025
£				£

	Bank loans		232,875		237,375


7	Loans		2026		2025
£				£
	Creditors include:
	Instalments falling due for payment after more than five years		375		4,875


	Secured bank loans		210,000		210,000

	Secured bank loan in the form of a mortgage secured against the Investment property by way of a charge registered at Companies House by the lender.


8	Revaluation reserve		2026		2025
£				£

	At 1 February 2025		47,877		87,877
	Gain/(loss) on revaluation of land and buildings		24,300		(32,400)
	Deferred taxation arising on the revaluation of land and buildings		5,700		(7,600)

	At 31 January 2026		77,877		47,877


9	Other information

	Stranger & Jones Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	6 Cameron Road
	London
	SE6 4DJ