ACCOUNTS - Final Accounts preparation

Registered number: 13058555

QUADRANT STRATEGIES LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

QUADRANT STRATEGIES LIMITED

REGISTERED NUMBER: 13058555

BALANCE SHEET

AS AT 31 DECEMBER 2024

		2024		2023
Note		£		£

Fixed assets
Tangible assets	4		1,036		1,036
Current assets
Debtors: amounts falling due within one year	5	251,396		122,204
Cash at bank and in hand		26,572		25,901
		277,968		148,105
Creditors: amounts falling due within one year	6	(59,319)		(59,865)
Net current assets			218,649		88,240

Net assets			219,685		89,276

Capital and reserves
Called up share capital	1	1
Profit and loss account	219,684	89,275
	219,685	89,276

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 5 September 2025.

S A Siff

Director

The notes on pages 2 to 6 form part of these financial statements.

Page 1

QUADRANT STRATEGIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1.	General information

Quadrant Strategies Limited is a private company limited by shares, incorporated in England and Wales (registered number: 13058555). Its registered office is 2 Whitechapel Road, London, England, E1 1EW. The principal activity throughout the year was that of market research and strategy services.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The financial statements have been prepared on the going concern basis, providing there is support from the parent company, which assumes that the company will continue in operational existence for the foreseeable future. The company recharges all costs to the parent company.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is Pound Sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in the Statement of Income and Retained Earnings within 'other operating income'.

Page 2

QUADRANT STRATEGIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to the Statement of Income and Retained Earnings on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

2.6

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

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QUADRANT STRATEGIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

2.7

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, as follows.

Depreciation is provided on the following basis:

Office equipment

15%

Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Income and Retained Earnings.

3.	Employees
		2024	2023
		£	£

Wages and salaries	1,125,971	550,764
	1,125,971	550,764

The average monthly number of employees, including directors, during the year was 12 (2023 - 9).

Page 4

QUADRANT STRATEGIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

4.	Tangible fixed assets

		Office equipment
		£
	Cost
	At 1 January 2024	1,219
	At 31 December 2024	1,219
	Depreciation
	At 1 January 2024	183
	At 31 December 2024	183
	Net book value
	At 31 December 2024	1,036
	At 31 December 2023	1,036

Debtors

					2024	2023
					£	£


Amounts owed by group undertakings	227,883	94,708
Other debtors	16,252	17,473
Prepayments	7,261	10,023
	251,396	122,204

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QUADRANT STRATEGIES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

6.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Trade creditors	(69)	20,132
Corporation tax	43,863	25,733
Other creditors	3,025	-
Accruals	12,500	14,000
	59,319	59,865

7.	Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £10,656 (2023: £6,689). Contributions totalling £1,177 (2023: £NIL) were payable to the fund at the Balance Sheet date and are included in creditors.

8.	Related party transactions
	The Company has taken advantage of the exemption in FRS 102 Section 33.1A to not disclose transactions with wholly owned group entities.

9.	Controlling party

The immediate and ultimate parent undertaking and controlling party is Quadrant Strategies LLC.
These accounts are consolidated into the Financial Statements of Quadrant Strategies LLC and the registered office of Quadrant Strategies LLC is 4301 Connecticut Ave NW M1, Washington, DC 20008, United States.

10.	Auditors' information

The auditors' report on the financial statements for the year ended 31 December 2024 was unqualified.

The audit report was signed on 5 September 2025 by Malcolm Pope BA FCA (Senior Statutory Auditor) on behalf of Shorts.

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