Company No: 13336894 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	S J Evans
	K P Kumaria
	J R Suart

SECRETARY

S J Evans

REGISTERED OFFICE	133 Whitechapel High Street
	London
	E1 7QA
	United Kingdom

COMPANY NUMBER

13336894 (England and Wales)

ACCOUNTANT	S&W Partners (East) LLP
	Stonecross
	Trumpington High Street
	Cambridge
	CB2 9SU

	Note	2024		2023
		£		£
Fixed assets
Intangible assets	4	28,733		16,673
Tangible assets	5	7,333		7,549
		36,066		24,222
Current assets
Debtors	6	779,814		583,550
Cash at bank and in hand		1,222,406		875,584
		2,002,220		1,459,134
Creditors: amounts falling due within one year	7	( 622,770)		( 377,718)
Net current assets		1,379,450		1,081,416
Total assets less current liabilities		1,415,516		1,105,638
Provision for liabilities	8	( 471)		( 1,323)
Net assets		1,415,045		1,104,315
Capital and reserves
Called-up share capital		17		17
Share premium account		575,888		575,888
Profit and loss account		839,140		528,410
Total shareholders' funds		1,415,045		1,104,315

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Stack Data Strategy Limited (registered number: 13336894) were approved and authorised for issue by the Board of Directors on 24 September 2025. They were signed on its behalf by:

S J Evans Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Stack Data Strategy Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 133 Whitechapel High Street, London, E1 7QA, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Stack Data Strategy Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

These financial statements are separate financial statements.

Going concern

The financial statements have been prepared on a going concern basis.

The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Exchange differences are recognised in the Profit and Loss Account in the period in which they arise on monetary items.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life once the asset has been brought into use as follows:

Computer software	3 years straight line
Development costs	3 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Office equipment

3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

	2024		2023
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	13		12

3. Share-based payments

Equity-settled share-based payment schemes

The Company has a share option scheme for its employees.

Options are exercisable at a price equal to the estimated fair value of the Company’s shares on the date of grant. The shares vest on exit. Options are forfeited if the employee leaves the Company before the options vest.

Details of the share options outstanding during the financial year are as follows:

	2024			2023
	Weighted Average			Weighted Average
	Number of share options	Average exercise price (£)		Number of share options	Average exercise price (£)
Outstanding at beginning of period	18	121.31		0	0
Granted during the period	114	343.61		112	121.31
Forfeited during the period	( 35)	343.61		0	0
Exercised during the period	0	0		( 94)	121.31
Outstanding at the end of the period	97	302.36		18	121.31
Exercisable at the end of the period	0	0		0	0

The fair value of the options was deemed to be the same as the exercise price at the date of grant and therefore no share-based payment charge has been recognised in the profit and loss account.

4. Intangible assets

	Computer software		Development costs		Total
	£		£		£
Cost
At 01 January 2024	0		16,673		16,673
Additions	16,080		0		16,080
At 31 December 2024	16,080		16,673		32,753
Accumulated amortisation
At 01 January 2024	0		0		0
Charge for the financial year	4,020		0		4,020
At 31 December 2024	4,020		0		4,020
Net book value
At 31 December 2024	12,060		16,673		28,733
At 31 December 2023	0		16,673		16,673

5. Tangible assets

	Office equipment		Total
	£		£
Cost
At 01 January 2024	10,521		10,521
Additions	4,466		4,466
Disposals	( 513)		( 513)
At 31 December 2024	14,474		14,474
Accumulated depreciation
At 01 January 2024	2,972		2,972
Charge for the financial year	4,410		4,410
Disposals	( 241)		( 241)
At 31 December 2024	7,141		7,141
Net book value
At 31 December 2024	7,333		7,333
At 31 December 2023	7,549		7,549

6. Debtors

	2024		2023
	£		£
Trade debtors	558,740		298,609
Amounts owed by directors	17,180		23,390
Prepayments and accrued income	54,219		114,398
S455	5,320		5,320
Other debtors	144,355		141,833
	779,814		583,550

7. Creditors: amounts falling due within one year

	2024		2023
	£		£
Trade creditors	151,860		123,737
Accruals and deferred income	87,443		64,372
Taxation and social security	371,967		185,096
Other creditors	11,500		4,513
	622,770		377,718

8. Deferred tax

	2024		2023
	£		£
At the beginning of financial year	( 1,323)		840
Credited/(charged) to the Profit and Loss Account	852		( 2,163)
At the end of financial year	( 471)		( 1,323)

9. Financial commitments

Commitments

	2024		2023
	£		£
Total future minimum lease payments under non-cancellable operating lease	69,983		63,912

10. Related party transactions

Transactions with owners holding a participating interest in the entity

	2024		2023
	£		£
Related party balances within debtors	41,400		48,600
Related party balances within creditors	34,093		51,878

The Company was charged management fees of £85,017 during the year (2023: £74,541) by a company under common control. The Company also made sales of £125,676 (2023: £128,991) to the related party and purchases of £181,280 (2023: £472,320) from the related party.

Transactions with entities in which the entity itself has a participating interest

	2024		2023
	£		£
Loan balances	128,349		128,349

Included in other debtors is a loan of £128,349 (2023: £128,349) from an associated company. The balance is unsecured, interest free and repayable on demand.

Transactions with the entity's directors

	2024		2023
	£		£
Due from directors	17,180		23,390

Included in debtors are balances due from the directors. During the year one of the directors repaid £3,563 (2023 £2,138). All balances are unsecured and repayable on demand, loans over £10,000 are subject to interest of 2.25%, during the year a director was charged interest of £362 (2023 £344).