2022-09-012023-08-312023-08-31false10314760Stratega Consultancy 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Stratega Consultancy Limited

Registered Number
10314760
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2023

Stratega Consultancy Limited
Company Information
for the year from 1 September 2022 to 31 August 2023

Directors

A. Checuz
M.L.P. Yip

Registered Address

71-75 Shelton Street
London
WC2H 9JQ

Registered Number

10314760 (England and Wales)
Stratega Consultancy Limited
Statement of Financial Position
31 August 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets61,454231
1,454231
Current assets
Debtors6,6814,662
Cash at bank and on hand1,4026,342
8,08311,004
Creditors amounts falling due within one year8(4,339)(4,191)
Net current assets (liabilities)3,7446,813
Total assets less current liabilities5,1987,044
Creditors amounts falling due after one year9(4,697)(6,441)
Provisions for liabilities10(372)(44)
Net assets129559
Capital and reserves
Called up share capital100100
Profit and loss account29459
Shareholders' funds129559
The financial statements were approved and authorised for issue by the Board of Directors on 19 December 2023, and are signed on its behalf by:
A. Checuz
Director
Registered Company No. 10314760
Stratega Consultancy Limited
Notes to the Financial Statements
for the year ended 31 August 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
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).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Office Equipment - 20% Straight Line
Revenue recognition policy
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.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
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.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
5.Employee information

20232022
Average number of employees during the year22
6.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
At 01 September 22579579
Additions1,6741,674
At 31 August 232,2532,253
Depreciation and impairment
At 01 September 22348348
Charge for year451451
At 31 August 23799799
Net book value
At 31 August 231,4541,454
At 31 August 22231231
7.Debtors within one year

2023

2022

££
Trade debtors / trade receivables6,6814,662
Total6,6814,662
8.Creditors within one year

2023

2022

££
Trade creditors / trade payables3731
Bank borrowings and overdrafts1,2801,280
Taxation and social security2,2222,179
Accrued liabilities and deferred income800701
Total4,3394,191
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts4,6976,441
Total4,6976,441
10.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)37244
Total37244