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Registered number: 9462187
Strategians Consulting Ltd
Unaudited Financial Statements
For The Year Ended 29 February 2024
Ten Forward Accounting Ltd
Chartered Certified Accountants
1 Mountview Court
310 Friern Barnet Lane
London
N20 0LD
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—4
Page 1
Statement of Financial Position
Registered number: 9462187
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 41,852 54,427
41,852 54,427
CURRENT ASSETS
Debtors 5 59,235 29,741
Cash at bank and in hand 158,546 262,136
217,781 291,877
Creditors: Amounts Falling Due Within One Year 6 (4,583 ) (58,491 )
NET CURRENT ASSETS (LIABILITIES) 213,198 233,386
TOTAL ASSETS LESS CURRENT LIABILITIES 255,050 287,813
NET ASSETS 255,050 287,813
CAPITAL AND RESERVES
Called up share capital 7 4 4
Income Statement 255,046 287,809
SHAREHOLDERS' FUNDS 255,050 287,813
For the year ending 29 February 2024 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 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Sumit Kumar
Director
22 November 2024
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Strategians Consulting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 9462187 . The registered office is 1 Mountview Court, 310 Friern Barnet Lane, London, N20 0LD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20% Straight Line Basis
Fixtures & Fittings 25% Straight Line Basis
Computer Equipment 25% Straight Line Basis
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to income statement as incurred.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. 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 statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.
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Page 3
2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 March 2023 49,354 4,014 10,008 63,376
Additions - - 665 665
As at 29 February 2024 49,354 4,014 10,673 64,041
Depreciation
As at 1 March 2023 2,468 2,765 3,716 8,949
Provided during the period 9,871 798 2,571 13,240
As at 29 February 2024 12,339 3,563 6,287 22,189
Net Book Value
As at 29 February 2024 37,015 451 4,386 41,852
As at 1 March 2023 46,886 1,249 6,292 54,427
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 12,760 28,622
Prepayments and accrued income 1,972 1,119
Directors' loan accounts 44,503 -
59,235 29,741
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 479
Corporation tax 1,353 50,476
Other taxes and social security 145 -
VAT 2,418 5,749
Accruals and deferred income 667 1,333
Directors' loan accounts - 454
4,583 58,491
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Page 4
7. Share Capital
2024 2023
Allotted, called up and fully paid £ £
2 Ordinary Shares of £ 1.00 each 2 2
1 Ordinary A shares of £ 1.00 each 1 1
1 Ordinary B shares of £ 1.00 each 1 1
4 4
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year - 5,959
- 5,959
9. Directors Advances, Credits and Guarantees
During the year, the directors were advanced £64,824 and repaid £19,867. Interest at the approved HMRC rate has been applied to the loan. The balance at the year end is £44,503. The loan was fully repaid on 30 April 2024. 
10. Ultimate Controlling Party
There is no ultimate controlling party as each director owns 50% of the issued share capital.
Page 4