Acorah Software Products - Accounts Production 16.8.200 false true true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 10013097 Mr Hugh Roberts Mrs Katharine Roberts Mrs Katharine Roberts iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10013097 2024-03-31 10013097 2025-03-31 10013097 2024-04-01 2025-03-31 10013097 frs-core:CurrentFinancialInstruments 2025-03-31 10013097 frs-core:ComputerEquipment 2025-03-31 10013097 frs-core:ComputerEquipment 2024-04-01 2025-03-31 10013097 frs-core:ComputerEquipment 2024-03-31 10013097 frs-core:FurnitureFittings 2025-03-31 10013097 frs-core:FurnitureFittings 2024-04-01 2025-03-31 10013097 frs-core:FurnitureFittings 2024-03-31 10013097 frs-core:ShareCapital 2025-03-31 10013097 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10013097 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 10013097 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 10013097 frs-bus:SmallEntities 2024-04-01 2025-03-31 10013097 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 10013097 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 10013097 frs-bus:Director1 2024-04-01 2025-03-31 10013097 frs-bus:Director2 2024-04-01 2025-03-31 10013097 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 10013097 frs-countries:EnglandWales 2024-04-01 2025-03-31 10013097 2023-03-31 10013097 2024-03-31 10013097 2023-04-01 2024-03-31 10013097 frs-core:CurrentFinancialInstruments 2024-03-31 10013097 frs-core:ShareCapital 2024-03-31 10013097 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 10013097
Strategy By Design Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Strategy By Design Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Strategy By Design Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 10013097

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,278 |  | 3,291
|  |  | 3,278 |  | 3,291
CURRENT ASSETS
Debtors | 5 | 297,745 |  | 481,305 |
Cash at bank and in hand |  | 579,575 |  | 201,784 |
|  | 877,320 |  | 683,089 |
Creditors: Amounts Falling Due Within One Year | 6 | (175,824 ) |  | (186,220 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 701,496 |  | 496,869
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 704,774 |  | 500,160
NET ASSETS |  |  | 704,774 |  | 500,160
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Profit and Loss Account |  |  | 704,674 |  | 500,060
SHAREHOLDERS' FUNDS |  |  | 704,774 |  | 500,160

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 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 Hugh Roberts Director
29 April 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Strategy By Design Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Strategy By Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10013097 . The registered office is 12 Thameside, Teddington, London, TW11 9PW.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:

Fixtures & Fittings | 15% WDV
Computer Equipment | 33.33% SLM

2.5. Financial Instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other
Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a
legally enforceable right to set off the recognised amounts and there is an intention 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.
Classification of financial liabilities
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.
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.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business
from suppliers. 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. Trade creditors are recognised initially at transaction price and
subsequently measured at amortised cost using the effective interest method.
Page 2
Page 3
Strategy By Design Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
2.7. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks,
other short-term highly liquid investments that mature in no more than three months from the date of acquisition and
are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.8. Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends
payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 2)
3 2
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 5,240 | 3,954 | 9,194
Additions | - | 1,182 | 1,182
As at 31 March 2025 | 5,240 | 5,136 | 10,376
Depreciation
As at 1 April 2024 | 3,262 | 2,641 | 5,903
Provided during the period | 296 | 899 | 1,195
As at 31 March 2025 | 3,558 | 3,540 | 7,098
Net Book Value
As at 31 March 2025 | 1,682 | 1,596 | 3,278
As at 1 April 2024 | 1,978 | 1,313 | 3,291

5. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 200,300 |  | 476,274
Other debtors | 97,445 |  | 5,031
| 297,745 |  | 481,305

Page 3
Page 4
Strategy By Design Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 19,140 |  | 24,588
Other creditors | - |  | 59
Taxation and social security | 156,684 |  | 161,573
| 175,824 |  | 186,220

7. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 4