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REGISTERED NUMBER: 05918102 (England and Wales)















C2 Strategy Limited

Unaudited Financial Statements

for the Year Ended 31 August 2023






C2 Strategy Limited (Registered number: 05918102)

Contents of the Financial Statements
for the year ended 31 August 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


C2 Strategy Limited

Company Information
for the year ended 31 August 2023







Director: J Chilton





Secretary: L Chilton





Registered office: New Derwent House
69-73 Theobalds Road
London
WC1X 8TA





Registered number: 05918102 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

C2 Strategy Limited (Registered number: 05918102)

Balance Sheet
31 August 2023

2023 2022
Notes £ £ £ £
Fixed assets
Tangible assets 3 6,529 2,407

Current assets
Stocks - 20,500
Debtors 4 18,452 112,405
Cash at bank 224,720 245,339
243,172 378,244
Creditors
Amounts falling due within one year 5 62,188 90,197
Net current assets 180,984 288,047
Total assets less current liabilities 187,513 290,454

Capital and reserves
Called up share capital 100 100
Capital redemption reserve 50 50
Retained earnings 187,363 290,304
Shareholders' funds 187,513 290,454

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 April 2024 and were signed by:





J Chilton - Director


C2 Strategy Limited (Registered number: 05918102)

Notes to the Financial Statements
for the year ended 31 August 2023


1. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover comprises revenue recognised by the company in respect of a broad range of intelligent occupancy solutions for corporate organisations, net of Value Added Tax.

Revenue from services is recognised when the services have been provided and the right to consideration has been earned. If services have been provided and no billing has been made, the amounts receivable are classified as "accrued income" and separately disclosed within debtors.

Payments received from clients in advance of the performance of the services are recognised by a liability equal to the amount received and classified as "deferred income" and disclosed within creditors. Where necessary the costs associated with each project have been accrued.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 25% on cost
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2. Employees and directors

The average number of employees during the year was 1 (2022 - 2 ) .

C2 Strategy Limited (Registered number: 05918102)

Notes to the Financial Statements - continued
for the year ended 31 August 2023


3. Tangible fixed assets
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£ £ £ £
Cost
At 1 September 2022 500 261 13,888 14,649
Additions 1,979 - 5,923 7,902
At 31 August 2023 2,479 261 19,811 22,551
Depreciation
At 1 September 2022 125 65 12,052 12,242
Charge for year 589 65 3,126 3,780
At 31 August 2023 714 130 15,178 16,022
Net book value
At 31 August 2023 1,765 131 4,633 6,529
At 31 August 2022 375 196 1,836 2,407

4. Debtors: amounts falling due within one year
2023 2022
£ £
Trade debtors 17,397 111,975
Other debtors 1,055 430
18,452 112,405

5. Creditors: amounts falling due within one year
2023 2022
£ £
Taxation and social security 49,640 74,257
Other creditors 12,548 15,940
62,188 90,197