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Registered number: 09646101
Strategic Investment, Management And Business Advice Limited
Unaudited Financial Statements
For The Year Ended 30 June 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09646101
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 7,628 7,652
Investments 5 17,162 2,121
24,790 9,773
CURRENT ASSETS
Debtors 6 17,792 17,338
Cash at bank and in hand 89,830 37,399
107,622 54,737
Creditors: Amounts Falling Due Within One Year 7 (42,265 ) (25,226 )
NET CURRENT ASSETS (LIABILITIES) 65,357 29,511
TOTAL ASSETS LESS CURRENT LIABILITIES 90,147 39,284
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,907 ) (1,913 )
NET ASSETS 88,240 37,371
CAPITAL AND RESERVES
Called up share capital 8 101 101
Profit and Loss Account 88,139 37,270
SHAREHOLDERS' FUNDS 88,240 37,371
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Page 2
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 A Reeves
Director
5 December 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Strategic Investment, Management And Business Advice Limited is a private company, limited by shares, registered in England & Wales.  The company's registered number and registered office address can be found on the Company Information page.
2. Accounting Policies
2.1. Basis of Preparation of 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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Consultancy services
When the outcome of a transaction can be estimated reliably, turnover from consultancy services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the services were performed.
Interest receivable
Interest income is recognised using the effective interest method.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Fixtures & Fittings 25% on reducing balance
Computer Equipment Straight line over 3 years
2.4. Investments
Fixed assets investments relate to a watch. The investment is measured at cost less impairment. 
2.5. 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.
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2.6. Pensions
The company operates a defined pension contribution scheme. Contributions payable to the company pension scheme are charged to profit and loss account in the period to which they relate.
2.7. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 July 2024 9,671 12,076 21,747
Additions 5,226 2,712 7,938
Disposals (5,832 ) (4,526 ) (10,358 )
As at 30 June 2025 9,065 10,262 19,327
Depreciation
As at 1 July 2024 4,751 9,344 14,095
Provided during the period 1,702 2,812 4,514
Disposals (2,494 ) (4,416 ) (6,910 )
As at 30 June 2025 3,959 7,740 11,699
Net Book Value
As at 30 June 2025 5,106 2,522 7,628
As at 1 July 2024 4,920 2,732 7,652
5. Investments
Other
£
Cost
As at 1 July 2024 2,121
Additions 15,041
As at 30 June 2025 17,162
Provision
As at 1 July 2024 -
As at 30 June 2025 -
Net Book Value
As at 30 June 2025 17,162
As at 1 July 2024 2,121
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 16,110 6,330
Prepayments and accrued income 1,618 930
Directors' loan accounts 64 10,078
17,792 17,338
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 34,343 20,328
VAT 4,969 3,002
Accruals and deferred income 2,953 1,896
42,265 25,226
8. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
100 Ordinary B shares of £ 0.01 each 1 1
101 101
9. Other Commitments
Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £4,838 (2024 - Nil).
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2024 Amounts advanced Amounts repaid Amounts written off As at 30 June 2025
£ £ £ £ £
Mr Aaron Reeves 10,078 25,000 35,014 - 64
The above loan is provided at an interest rate of 2.25% and is repayable on demand.
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