Company registration number 07029500 (England and Wales)
STRATEGIC AND TECHNICAL CONSULTING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
STRATEGIC AND TECHNICAL CONSULTING LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
STRATEGIC AND TECHNICAL CONSULTING LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
31,803
41,597
Current assets
Debtors
4
29,853
23,958
Cash at bank and in hand
892,805
660,934
922,658
684,892
Creditors: amounts falling due within one year
5
(103,703)
(138,164)
Net current assets
818,955
546,728
Total assets less current liabilities
850,758
588,325
Provisions for liabilities
(7,951)
(10,399)
Net assets
842,807
577,926
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
842,707
577,826
Total equity
842,807
577,926

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 21 April 2026 and are signed on its behalf by:
Mr R Baker
Director
Company registration number 07029500 (England and Wales)
STRATEGIC AND TECHNICAL CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Strategic and Technical Consulting Ltd is a private company limited by shares incorporated in England and Wales. The registered office is The Thatched House, Newhouse Lane, East Dean, West Sussex, PO18 0NJ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% Reducing balance/ 33% Straight line
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

STRATEGIC AND TECHNICAL CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

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.

1.7
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are

received.

Termination benefits are recognised immediately as an expense when the company is demonstrably

committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases
As lessee
STRATEGIC AND TECHNICAL CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 4 -

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
4
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 October 2024
71,329
Additions
1,249
At 30 September 2025
72,578
Depreciation and impairment
At 1 October 2024
29,732
Depreciation charged in the year
11,043
At 30 September 2025
40,775
Carrying amount
At 30 September 2025
31,803
At 30 September 2024
41,597
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
20,761
2,351
Other debtors
1,941
6,163
Prepayments and accrued income
7,151
15,444
29,853
23,958
STRATEGIC AND TECHNICAL CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
595
30,168
Corporation tax
97,415
101,278
Other taxation and social security
1,190
1,731
Other creditors
2,153
2,737
Accruals and deferred income
2,350
2,250
103,703
138,164
2025-09-30 2024-10-01 false false false 21 April 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr R Baker Mrs M E Baker 07029500 2024-10-01 2025-09-30 07029500 2025-09-30 07029500 2024-09-30 07029500 core:OtherPropertyPlantEquipment 2025-09-30 07029500 core:OtherPropertyPlantEquipment 2024-09-30 07029500 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 07029500 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 07029500 core:ShareCapital 2025-09-30 07029500 core:ShareCapital 2024-09-30 07029500 core:RetainedEarningsAccumulatedLosses 2025-09-30 07029500 core:RetainedEarningsAccumulatedLosses 2024-09-30 07029500 bus:Director1 2024-10-01 2025-09-30 07029500 core:FurnitureFittings 2024-10-01 2025-09-30 07029500 core:MotorVehicles 2024-10-01 2025-09-30 07029500 2023-10-01 2024-09-30 07029500 core:OtherPropertyPlantEquipment 2024-09-30 07029500 core:OtherPropertyPlantEquipment 2024-10-01 2025-09-30 07029500 core:CurrentFinancialInstruments 2025-09-30 07029500 core:CurrentFinancialInstruments 2024-09-30 07029500 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 07029500 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 07029500 bus:FRS102 2024-10-01 2025-09-30 07029500 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 07029500 bus:Director2 2024-10-01 2025-09-30 07029500 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP