REGISTERED NUMBER: 07957362 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

UNITED STRATEGIC LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr R K Littlewood

REGISTERED OFFICE:

4th Floor

St Magnus House

Lower Thames Street

London

EC3R 6HD

REGISTERED NUMBER:

07957362 (England and Wales)

ACCOUNTANTS:

Streets Hackett Griffey LLP

Accountants & Business Advisers

31 High Street

Haverhill

Suffolk

CB9 8AD

FIXED ASSETS

Tangible assets

4

13,620

32,781

CURRENT ASSETS

Debtors

5

75,377

1,914

Cash at bank

13,722,200

13,620,477

13,797,577

13,622,391

CREDITORS

Amounts falling due within one year

6

152,590

161,220

NET CURRENT ASSETS

13,644,987

13,461,171

TOTAL ASSETS LESS CURRENT LIABILITIES

13,658,607

13,493,952

PROVISIONS FOR LIABILITIES

3,405

8,195

NET ASSETS

13,655,202

13,485,757

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

13,655,192

13,485,747

SHAREHOLDERS' FUNDS

13,655,202

13,485,757

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 December 2025 and were signed by:

Dr R K Littlewood - Director

1.	STATUTORY INFORMATION

United Strategic Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the 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.

Turnover

Turnover is the amount derived from ordinary activities, stated after trade discounts, other sales taxes and net of VAT.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Office Equipment

-

25% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Office

Motor

Computer

Equipment

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

23,498

39,542

8,935

71,975

Disposals

(23,498

)

-

(7,568

)

(31,066

)

At 31 March 2025

-

39,542

1,367

40,909

DEPRECIATION

At 1 April 2024

12,935

22,403

3,856

39,194

Charge for year

3,597

4,285

2,572

10,454

Eliminated on disposal

(16,532

)

-

(5,827

)

(22,359

)

At 31 March 2025

-

26,688

601

27,289

NET BOOK VALUE

At 31 March 2025

-

12,854

766

13,620

At 31 March 2024

10,563

17,139

5,079

32,781

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

75,377

1,914

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

25,133

-

Taxation and social security

111,492

155,525

Other creditors

15,965

5,695

152,590

161,220