Stroika Ltd Accounts






Stroika Ltd

	Company No. 12389180
		Information for Filing with The Registrar
		31 January 2026

The Director presents his report and the accounts for the year ended 31 January 2026.

Principal activities
The principal activity of the company during the year under review was letting of own property.




Director

The Director who served at any time during the year was as follows:

Ronnie Taylor









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

Ronnie Taylor
Director
19 October 2026

at	31 January 2026
Company No.		12389180	Notes	2026	2025
				£	£
Fixed assets
	Intangible assets		5	4	4
	Tangible assets		6	9,603	12,222
	Investment property		7	1,042,492	1,042,492

				1,052,099	1,054,718
Current assets

	Debtors		8	8,403	-

	Cash at bank and in hand			1,564	4,291
				9,967	4,291
Creditors: Amount falling due within one year			9	(200,316)	(185,122)
Net current liabilities				(190,349)	(180,831)
Total assets less current liabilities				861,750	873,887
Creditors: Amounts falling due after more than one year			10	(782,813)	(722,083)
Provisions for liabilities
	Deferred taxation		12	(14,250)	(14,250)

Net assets				64,687	137,554

Capital and reserves
	Called up share capital			1	1

	Revaluation reserve		14	156,250	156,250

	Profit and loss account		14	(91,564)	(18,697)

Total equity				64,687	137,554



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 19 October 2026 and signed on its behalf by:
Ronnie Taylor
Director
19 October 2026

for the year ended 31 January 2026

General information

Stroika Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 12389180

Its registered office is:

59 Corona Road

London

SE19 9LU

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Freehold buildings

33% Reducing Balance

Leasehold land and buildings

33% Reducing Balance

Plant and machinery

33% Reducing Balance

Motor vehicles

33% Reducing Balance

Furniture, fittings and equipment

15% Reducing Balance

Research and development costs

Expenditure on research and development is written off in the year it is incurred unless it meets the criteria to allow it to be capitalised. Costs of research are always written off in the year in which they are incurred. Where development costs are recognised as an asset, they are amortised over the period expected to benefit from them. Amortisation of the capitalised costs begins once the developed product comes into use, typically at rate of 33.33% straight line.

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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

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.

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

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

Investments

Unlisted investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2026
		The tax charge is made up as follows:	£
		UK corporation tax










		(b) Factors affecting the total tax charge for the period



		Profit on ordinary activities before tax	(72,867)	(92,528)

5	Intangible fixed assets
			Other	Total
			£	£
		Cost
		At 1 February 2025	4	4


		At 31 January 2026	4	4
		Amortisation and impairment





		Net book values
		At 31 January 2026	4	4
		At 31 January 2025	4	4

		The company holds an option to purchase 4 properties. The option grants the company the right, but not the obligation, to acquire the property at an agreed price in the future. The option is recognised at cost under intangible assets and will be capitalised against the property on exercise or written off if it lapses. No amortisation has been charged pending exercise.

6	Tangible fixed assets
			Plant and machinery	Motor vehicles	Total
			£	£	£
		Cost or revaluation
		At 1 February 2025	1,138	22,291	23,429
		Additions	680	-	680



		At 31 January 2026	1,818	22,291	24,109
		Depreciation
		At 1 February 2025	341	10,866	11,207
		Charge for the year	443	2,856	3,299



		At 31 January 2026	784	13,722	14,506
		Net book values
		At 31 January 2026	1,034	8,569	9,603
		At 31 January 2025	797	11,425	12,222

7	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 February 2025	1,042,492



		At 31 January 2026	1,042,492

		The investment properties were valued at 31 January 2026 by the director, on the basis of fair value, having regard to published house price indices for the areas in which the properties are located. The director considers that there has been no material change in fair value during the year. The valuation was not carried out by an independent valuer.

8	Debtors
			2026	2025
			£	£







		Prepayments and accrued income	8,403	-
			8,403	-

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

		Bank loans and overdrafts	10,842	10,586


		Trade creditors	14	-

		Taxes and social security	(856)	-
		Loans from directors	188,415	172,989

		Accruals and deferred income	1,901	1,547
			200,316	185,122

10	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	623,375	623,375
		Other loans	28,241	33,796



		Other creditors	126,874	60,589
		Accruals and deferred income	4,323	4,323
			782,813	722,083

		Liabilities repayable in more than five years after the balance sheet date

		Amount repayable otherwise than by instalments	623,375	623,375
			623,375	623,375

		The bank mortgage is secured by a fixed charge over the company’s investment properties. Other creditors represent rent collected on the director’s personal properties, subject to a purchase option held by the company (note 5). The director does not intend to call for repayment within 12 months. The 2025 comparatives have been reclassified from provisions to creditors, with no effect on the reported loss or total equity.

11	Creditors: secured liabilities
			2026	2025
			£	£
		The aggregate amount of secured liabilities included within creditors	623,375	623,375

		Fixed charge over the company’s investment properties

12	Deferred taxation
			Accelerated Capital Allowances, Losses and Other Timing Differences	Total
			£	£
		At 1 February 2025	14,250	14,250


		At 31 January 2026	14,250	14,250

Share Capital

Ordinary Share

14	Reserves
			Revaluation Reserve	Total other reserves
			£	£
		At 1 February 2024	156,250	156,250



		At 31 January 2025 and 1 February 2025	156,250	156,250



		At 31 January 2026	156,250	156,250

		Revaluation reserve - reflects the revaluation of property other than investment properties.


		Profit and loss account - includes all current and prior period retained profits and losses.