Strategic Thinking Limited

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

Registered number: SC458121

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,848		28,494
Investments	5		215,964		215,964

			219,812		244,458
CURRENT ASSETS
Debtors	6	141,857		336,015
Cash at bank and in hand		25,416		11,462

		167,273		347,477
Creditors: Amounts Falling Due Within One Year	7	(372,758 )		(534,497 )

NET CURRENT ASSETS (LIABILITIES)			(205,485 )		(187,020 )

TOTAL ASSETS LESS CURRENT LIABILITIES			14,327		57,438

Creditors: Amounts Falling Due After More Than One Year	8		(12,380 )		(24,498 )

NET ASSETS			1,947		32,940

CAPITAL AND RESERVES
Called up share capital	10		250		250
Profit and Loss Account			1,697		32,690

SHAREHOLDERS' FUNDS			1,947		32,940

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Strategic Thinking Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 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 Martin Gallagher

Director

22/12/2025

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

1. General Information

Strategic Thinking Limited is a private company, limited by shares, incorporated in Scotland, registered number SC458121 . The registered office is Unit 5 Strategic House, Springhill Parkway, Glasgow, G69 6GA.

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:

Plant & Machinery	20% straight line
Motor Vehicles	20% straight line
Fixtures & Fittings	20% straight ine

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 the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Strategic Thinking Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 13 (2024: 12)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	7,479	45,288	2,711	55,478
Additions	1,527	-	1,646	3,173
Disposals	-	(45,288 )	-	(45,288 )

As at 31 March 2025	9,006	-	4,357	13,363

Depreciation
As at 1 April 2024	4,975	19,298	2,711	26,984
Provided during the period	1,500	-	329	1,829
Disposals	-	(19,298 )	-	(19,298 )

As at 31 March 2025	6,475	-	3,040	9,515

Net Book Value
As at 31 March 2025	2,531	-	1,317	3,848

As at 1 April 2024	2,504	25,990	-	28,494

5. Investments

	Other
	£
Cost
As at 1 April 2024	215,964

As at 31 March 2025	215,964

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	215,964

As at 1 April 2024	215,964

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Strategic Thinking Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	15,469	27,495
Prepayments and accrued income	24,413	8,612
Other debtors	1,975	40,000
Director's loan account	100,000	700
Amounts owed by associates	-	259,208

	141,857	336,015

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	79,599	31,677
Bank loans and overdrafts	40,644	103,164
Corporation tax	48,723	32,510
Other taxes and social security	10,685	14,253
VAT	8,263	14,894
Net wages	-	64
Other creditors	732	6,519
Accruals and deferred income	3,546	8,509
Amounts owed to associates	180,566	322,907

	372,758	534,497

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

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	9,350	-
Bank loans	3,030	24,498

	12,380	24,498

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Later than one year and not later than five years	9,350	-

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	250	250

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Strategic Thinking Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

11. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Martin Gallagher	700	99,300	-	-	100,000

The above loan is unsecured, interest free and repayable on demand.

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