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Registration number: 06732112

The Strategic Land Group Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

The Strategic Land Group Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3 to 4
Notes to the Unaudited Financial Statements | 5 to 9

The Strategic Land Group Limited

Company Information

Directors | Mr Paul Mark Simon Mr Simon Andrew Gould Mr Paul Smith

Company secretary | Mr Paul Mark Simon

Registered office | York House 20 York Street Manchester England M2 3BB

Accountants | Williamson Croft Accountants Limited Chartered Certified AccountantsYork House 20 York Street Manchester M2 3BB

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
The Strategic Land Group Limited
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Strategic Land Group Limited for the year ended 31 March 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of The Strategic Land Group Limited, as a body, in accordance with the terms of our engagement letter dated 20 October 2022. Our work has been undertaken solely to prepare for your approval the accounts of The Strategic Land Group Limited and state those matters that we have agreed to state to the Board of Directors of The Strategic Land Group Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Strategic Land Group Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that The Strategic Land Group Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of The Strategic Land Group Limited. You consider that The Strategic Land Group Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of The Strategic Land Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Williamson Croft Accountants Limited
Chartered Certified Accountants
York House
20 York Street
Manchester
M2 3BB

11 March 2025

The Strategic Land Group Limited

(Registration number: 06732112)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 891 | 1,816
Investments | 5 | 3 | 3
|  | 894 | 1,819
Current assets |  |  |
Stocks | 6 | 1,961,457 | 1,682,309
Debtors | 7 | 516,395 | 711,970
Cash at bank and in hand |  | 518,775 | 478,737
|  | 2,996,627 | 2,873,016
Creditors: Amounts falling due within one year | 8 | (217,394) | (111,693)
Net current assets |  | 2,779,233 | 2,761,323
Total assets less current liabilities |  | 2,780,127 | 2,763,142
Provisions for liabilities |  | (223) | (216)
Net assets |  | 2,779,904 | 2,762,926
Capital and reserves |  |  |
Called up share capital | 9 | 701 | 701
Capital redemption reserve |  | 700,000 | 700,000
Retained earnings |  | 2,079,203 | 2,062,225
Shareholders' funds |  | 2,779,904 | 2,762,926

For the financial 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The Strategic Land Group Limited

(Registration number: 06732112)
Balance Sheet as at 31 March 2025

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account and Directors' Report has been taken.

Approved and authorised by the Board on 11 March 2025 and signed on its behalf by:

......................................... Mr Paul Smith Director

The Strategic Land Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
York House
20 York Street
Manchester
England
M2 3BB

These financial statements were authorised for issue by the Board on 11 March 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling which is the functional currency of the company.

Summary of disclosure exemptions

The accounts do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirements to prepare such a statement.

Group accounts not prepared

The company is part of a small group. The company has taken advantage of the exemption provided by Section 399 of the Companies Act 2006 and has not prepared group accounts..

Revenue recognition

Turnover relates to income received for the sale of land and/or options to land and fees received from the promotion of land. Turnover is shown net of value added tax.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

The Strategic Land Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office equipment | 33% Straight line

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

The Strategic Land Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Work in progress relates to costs incurred in respect of planning applications made on land for which the company has an option or promotion agreement in place.
Work in progress is stated at the lower of cost and estimated revenue on completion less costs to complete.
The cost of work in progress comprises direct costs and where applicable those overheads that have been incurred in bringing the inventories to their present condition. At each reporting date, work in progress is assessed for impairment. If work in progress is impaired, the carrying amount is reduced to its estimated future value less estimated costs to complete and the impairment loss is recognised immediately in profit or loss. If a project no longer becomes viable all costs are recognised immediately in the profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

The Strategic Land Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 4,652 | 4,652
At 31 March 2025 | 4,652 | 4,652
Depreciation
At 1 April 2024 | 2,836 | 2,836
Charge for the year | 925 | 925
At 31 March 2025 | 3,761 | 3,761
Carrying amount
At 31 March 2025 | 891 | 891
At 31 March 2024 | 1,816 | 1,816

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 3 | 3

6 | Stocks

| 2025 £ | 2024 £
Work in progress | 1,961,457 | 1,682,309

The Strategic Land Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

7 | Debtors

| Note | 2025 £ | 2024 £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 10 | 170,819 | 170,819
Prepayments |  | 2,595 | 2,550
Other debtors |  | 342,981 | 538,601
|  | 516,395 | 711,970

8 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 80,948 | 37,377
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 10 | 60,271 | 60,271
Taxation and social security |  | 66,856 | 7,002
Accruals and deferred income |  | 5,724 | 6,000
Other creditors |  | 3,595 | 1,043
|  | 217,394 | 111,693

9 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Share Capital of £1 each | 701 | 701 | 701 | 701

10 | Related party transactions

The company has taken advantage of the exemption conferred by section 1A of FRS 102 not to disclose transactions with wholly owned members of the group headed up by The Strategic Land Group Limited.