Strategy International Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 01641655

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		57,178		20,032
Investments	5		2,479		2,479

			59,657		22,511
CURRENT ASSETS
Debtors	6	1,208,795		1,033,995
Cash at bank and in hand		155,240		95,818

		1,364,035		1,129,813
Creditors: Amounts Falling Due Within One Year	7	(133,876 )		(143,778 )

NET CURRENT ASSETS (LIABILITIES)			1,230,159		986,035

TOTAL ASSETS LESS CURRENT LIABILITIES			1,289,816		1,008,546

Creditors: Amounts Falling Due After More Than One Year	8		(1,060,518 )		(1,432,417 )

NET ASSETS/(LIABILITIES)			229,298		(423,871 )

CAPITAL AND RESERVES
Called up share capital	10		715,000		715,000
Other reserves			300,000		300,000
Profit and Loss Account			(785,702 )		(1,438,871 )

SHAREHOLDERS' FUNDS			229,298		(423,871)

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Strategy International Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

On behalf of the board

Mr Peter O'Kane

Director

16/09/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Strategy International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01641655 . The registered office is 1 Birdcage Walk, London, SW1H 9JJ.

The immediate parent undertaing is Strategy International Holdings Limited, a company incorporated in England and Wales. The ultimate parent undertaking is DBE Holding Limited, a company incorporated in England and Wales.

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 bases:

Leasehold	Over the lease term
Plant & Machinery	Over 5 years
Motor Vehicles	Over 5 years
Fixtures & Fittings	Over 5 years
Computer Equipment	Over 5 years

2.4. Leasing and Hire Purchase Contracts

Assets obtained under 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 profit and loss account 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 profit and loss account as incurred.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 27 (2023: 25)

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Strategy International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 January 2024	86,737	22,274	-	90,270
Additions	-	-	34,400	2,783

As at 31 December 2024	86,737	22,274	34,400	93,053

Depreciation
As at 1 January 2024	86,738	21,691	-	88,410
Provided during the period	-	-	-	959

As at 31 December 2024	86,738	21,691	-	89,369

Net Book Value
As at 31 December 2024	(1 )	583	34,400	3,684

As at 1 January 2024	(1 )	583	-	1,860


	Computer Equipment	Total
	£	£
Cost
As at 1 January 2024	44,969	244,250
Additions	1,915	39,098

As at 31 December 2024	46,884	283,348

Depreciation
As at 1 January 2024	27,379	224,218
Provided during the period	993	1,952

As at 31 December 2024	28,372	226,170

Net Book Value
As at 31 December 2024	18,512	57,178

As at 1 January 2024	17,590	20,032

5. Investments

	Unlisted
	£
Cost
As at 1 January 2024	2,479

As at 31 December 2024	2,479

Provision
As at 1 January 2024	-

As at 31 December 2024	-

...CONTINUED

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Strategy International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Net Book Value
As at 31 December 2024	2,479

As at 1 January 2024	2,479

Fixed asset investments (continuted)

The following were subsidiary undertakings of the Company:

Subsidiary undertakings

Name: British Expertise International Limited

Principal activity: membership organisation

Name: Inspire Publishing Limited

Principal activity: dormant

Name: BEMEAD Limited

Principal activity: dormant

Name: British Expertise Limited

Principal acitivity: Non-profit

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	32,105	26,385
Other debtors	14,715	14,715
Amounts owed by group undertakings (BEI)	146,864	148,560

	193,684	189,660
Due after more than one year
Amounts owed by group undertakings	1,015,111	844,335

	1,208,795	1,033,995

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Trade creditors	46,662	63,153
Other taxes and social security	68,876	40,287
Other creditors	18,338	18,338
Amounts owed to group undertakings (BE)	-	22,000

	133,876	143,778

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	26,777	-
5 years fixed rate loan	11,843	22,492
Accruals and deferred income	500,757	500,757
Amounts owed to group undertakings (SIHL)	(183,352 )	166,645
Shareholders loan	700,493	731,111
Amounts owed to related parties (FLG)	4,000	11,412

	1,060,518	1,432,417

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Strategy International Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

9. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	26,777	-

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	715,000	715,000

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