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Centre for Strategy &
Communication Limited

Audited Financial Statements for the Year Ended 31 July 2024






Centre for Strategy &
Communication Limited

Company Information
for the Year Ended 31 July 2024







DIRECTORS: E J Barnes
S Davies
C J Murphy
J Pearson



REGISTERED OFFICE: Itec House
Penarth Road
Cardiff
CF11 8TT



REGISTERED NUMBER: 04446073 (England and Wales)



SENIOR STATUTORY
AUDITOR:
Andrew Miller FCA



AUDITORS: BPU Limited
Chartered Accountants
Statutory Auditor
Radnor House
Greenwood Close
Cardiff Gate Business Park
Cardiff
CF23 8AA

Centre for Strategy &
Communication Limited (Registered number: 04446073)

Balance Sheet
31 July 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 3 319,293 320,138
Cash at bank 16,331 16,363
TOTAL ASSETS LESS CURRENT
LIABILITIES

335,624

336,501

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 335,623 336,500
SHAREHOLDERS' FUNDS 335,624 336,501

Centre for Strategy &
Communication Limited (Registered number: 04446073)

Balance Sheet - continued
31 July 2024


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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 April 2025 and were signed on its behalf by:





S Davies - Director


Centre for Strategy &
Communication Limited (Registered number: 04446073)

Notes to the Financial Statements
for the Year Ended 31 July 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The company ceased trading on 30 November 2021 and the financial statements have been prepared on a basis other than the going concern basis. This basis includes, where applicable, writing the company’s assets down to net realisable value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss account, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pensions
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the profit and loss in the year they are payable.

Course vouchers
Course vouchers sold but not used by the year end are treated as a liability in the financial statements.

Unused vouchers of less than two years from the balance sheet date are not released to the profit and loss account. Unused vouchers of more than two years are recognised in full in the profit and loss account.

Leasing commitments
Rentals paid under operating leases are charged to income on a straight line basis over the lease term.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 5 ) .

Centre for Strategy &
Communication Limited (Registered number: 04446073)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2024


3. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed by group undertakings 313,803 314,648
Other debtors & prepayments 5,490 5,490
319,293 320,138

4. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Andrew Miller FCA (Senior Statutory Auditor)
for and on behalf of BPU Limited

5. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is ITEC Employee Trustee Limited, a company incorporated in England and Wales, acting as corporate trustee of the ITEC Employee Ownership Trust.

The immediate parent company is Itec Training Solutions (Holdings) Limited, which prepares group financial statements. Copies can be obtained from ITEC House, Penarth Road, Cardiff CF11 8TT.