00605064falseletting of investment properties2025-06-012026-05-31http://www.companieshouse.gov.uk/2025-05-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-05-31http://www.companieshouse.gov.uk/cd:Director12025-06-012026-05-31http://www.companieshouse.gov.uk/pt:ShareCapital2026-05-31http://www.companieshouse.gov.uk/cd:Director22025-06-012026-05-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-06-012026-05-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-06-012026-05-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22025-06-012026-05-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-06-012026-05-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2026-05-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-05-31http://www.companieshouse.gov.uk/2025-06-012026-05-31http://www.companieshouse.gov.uk/2025-05-31http://www.companieshouse.gov.uk/cd:FRS1022025-06-012026-05-31http://www.companieshouse.gov.uk/2026-05-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-06-012026-05-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-06-012026-05-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 00605064
STRACHAN (STOCK) LIMITED
ACCOUNTS
FOR THE YEAR ENDED 31 MAY 2026
Prepared By:
McMillan Rose & Co Ltd
Chartered Certified Accountants
Haltgate House
52a Hullbridge Road
South Woodham Ferrrers
Essex
CM3 5NH
STRACHAN (STOCK) LIMITED
ACCOUNTS
FOR THE YEAR ENDED 31 MAY 2026
DIRECTORS
Mr S J S Curtis
Miss A K Curtis
REGISTERED OFFICE
Haltgate House
52a Hullbridge Road
South Woodham Ferrers
Essex
CM3 5NH
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 00605064
ACCOUNTANTS
McMillan Rose & Co Ltd
Chartered Certified Accountants
Haltgate House
52a Hullbridge Road
South Woodham Ferrrers
Essex
CM3 5NH
STRACHAN (STOCK) LIMITED
ACCOUNTS
FOR THEYEARENDED31 MAY 2026
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
STRACHAN (STOCK) LIMITED
BALANCE SHEET AT 31 May 2026
20262025
Notes££
FIXED ASSETS
Tangible assets32,316,2072,316,258
CURRENT ASSETS
Debtors53871,157
Cash at bank and in hand29,59822,362
29,98523,519
CREDITORS: Amounts falling due within one year616,56915,507
NET CURRENT ASSETS13,4168,012
TOTAL ASSETS LESS CURRENT LIABILITIES2,329,6232,324,270
CREDITORS: Amounts falling due after more than one year7173,962184,105
PROVISIONS FOR LIABILITIES AND CHARGES9333,459296,000
NET ASSETS1,822,2021,844,165
CAPITAL AND RESERVES
Called up share capital101,5451,545
Fair Value Reserve1d,111,267,2281,325,089
Profit and loss account553,429517,531
SHAREHOLDERS' FUNDS1,822,2021,844,165
For the year ending 31 May 2026 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 30 July 2026 and signed on their behalf by
.............................
Mr S J S Curtis
Director
STRACHAN (STOCK) LIMITED
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MAY 2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting FRS 1021 a
The accounts have been prepared under the historical cost convention, unless otherwise specified within these accounting policies.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Fixtures and Fittingsreducing balance 10%
Equipmentstraight line 33%
1c. Investment Properties
Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.
1d. Fair Value Reserve
The fair value reserve represents the cumulative net gains and losses arising from the revaluation of investment properties to fair value at each reporting date, net of the associated deferred tax.
As these gains are unrealised at the balance sheet date, they are transferred from the profit and loss reserve to the fair value reserve to isolate them from distributable profits. This reserve is non-distributable and cannot be utilised for the payment of dividends. Upon the disposal of an investment property, any related balance within this reserve is transferred back to the profit and loss reserve as realised profit.
2. EMPLOYEES
20262025
No.No.
Average number of employees--
STRACHAN (STOCK) LIMITED
3. TANGIBLE FIXED ASSETS
Land AndPlant and
BuildingsMachinery Etc.Total
£££
Cost/Investment properties at fair value
At 1 June 20252,315,0004,1892,319,189
Additions-112112
At 31 May 20262,315,0004,3012,319,301
Depreciation
At 1 June 2025-2,9312,931
For the year-163163
At 31 May 2026-3,0943,094
Net Book Amounts
At 31 May 20262,315,0001,2072,316,207
At 31 May 20252,315,0001,2582,316,258
4. INVESTMENT PROPERTIES
Investment
PropertiesTotal
££
Fair value
At 1 June 20252,315,0002,315,000
At 31 May 20262,315,0002,315,000
5. DEBTORS 20262025
££
Amounts falling due within one year:
Other debtors3871,157
3871,157
STRACHAN (STOCK) LIMITED
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
Taxation and social security10,6087,303
Other creditors5,9618,204
16,56915,507
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20262025
££
Bank loans and overdrafts173,962184,105
173,962184,105
Included in other creditors are:
Included within creditors due after more than one year are:
Amounts falling due after more than five years
- repayable by installments173,961184,105
8. SECURED CREDITORS
20262025
££
Amount of bank loans and overdrafts which are secured173,962184,105
This liability is secured on the assets that the finance applies to.
9. PROVISIONS FOR LIABILITIES 20262025
££
Deferred taxation333,459296,000
333,459296,000
STRACHAN (STOCK) LIMITED
10. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
1500 Ordinary shares of £1 each15001500
4500 Ordinary shares of £0.01 each4545
1,5451,545
11. FAIR VALUE RESERVE 20262025
££
Fair value reserve1,325,0891,282,089
Transfer to/(from) fair value reserve(57,861)43,000
1,267,2281,325,089