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REGISTERED NUMBER: 05918102 (England and Wales)















C2 Strategy Limited

Unaudited Financial Statements

for the Year Ended 31 August 2024






C2 Strategy Limited (Registered number: 05918102)

Contents of the Financial Statements
for the year ended 31 August 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


C2 Strategy Limited

Company Information
for the year ended 31 August 2024







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 2024

2024 2023
Notes £ £ £ £
Fixed assets
Tangible assets 3 10,873 6,529

Current assets
Debtors 4 9,400 18,452
Cash at bank 254,625 224,720
264,025 243,172
Creditors
Amounts falling due within one year 5 165,728 62,188
Net current assets 98,297 180,984
Total assets less current liabilities 109,170 187,513

Capital and reserves
Called up share capital 100 100
Capital redemption reserve 6 50 50
Retained earnings 6 109,020 187,363
Shareholders' funds 109,170 187,513

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 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 12 March 2025 and were signed by:





J Chilton - Director


C2 Strategy Limited (Registered number: 05918102)

Notes to the Financial Statements
for the year ended 31 August 2024


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

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 3 (2023 - 1 ) .

C2 Strategy Limited (Registered number: 05918102)

Notes to the Financial Statements - continued
for the year ended 31 August 2024


3. Tangible fixed assets
Plant and
machinery
etc
£
Cost
At 1 September 2023 22,551
Additions 10,674
At 31 August 2024 33,225
Depreciation
At 1 September 2023 16,022
Charge for year 6,330
At 31 August 2024 22,352
Net book value
At 31 August 2024 10,873
At 31 August 2023 6,529

4. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 9,123 17,397
Other debtors 277 1,055
9,400 18,452

5. Creditors: amounts falling due within one year
2024 2023
£ £
Taxation and social security 73,343 49,640
Other creditors 92,385 12,548
165,728 62,188

6. Reserves
Capital
Retained redemption
earnings reserve Totals
£ £ £

At 1 September 2023 187,363 50 187,413
Profit for the year 101,657 101,657
Dividends (180,000 ) (180,000 )
At 31 August 2024 109,020 50 109,070