REGISTERED NUMBER: 03781843 (England and Wales)

Strategic Capital Management Limited

Unaudited Financial Statements for the Year Ended 31 August 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

Ms N Ozanne

T E Skwarek

SECRETARY:

Ms N Ozanne

REGISTERED OFFICE:

1 Parkfields

London

SW15 6NH

REGISTERED NUMBER:

03781843 (England and Wales)

ACCOUNTANTS:

Smailes Goldie

Chartered Accountants

Regent's Court

Princess Street

Hull

East Yorkshire

HU2 8BA

FIXED ASSETS

Investments

4

1,290,485

1,237,192

CURRENT ASSETS

Cash at bank

38,332

81,729

CREDITORS

Amounts falling due within one year

5

2,761

6,300

NET CURRENT ASSETS

35,571

75,429

TOTAL ASSETS LESS CURRENT LIABILITIES

1,326,056

1,312,621

PROVISIONS FOR LIABILITIES

22,100

7,544

NET ASSETS

1,303,956

1,305,077

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,303,856

1,304,977

1,303,956

1,305,077

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 7 May 2026 and were signed on its behalf by:

Ms N Ozanne - Director

1.	STATUTORY INFORMATION

Strategic Capital Management Limited 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.

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 as modified by the revaluation of certain assets.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Fixed asset investments

Fixed asset investments are listed investments held at fair value. The gain/(loss) on revaluation is recognised through the Income Statement. Investments listed on a recognised stock exchange are valued at the mid-market value at the balance sheet date. Unlisted investments where fair value can not be measured reliably are measured at cost less impairment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 September 2024

1,237,192

Revaluations

53,293

At 31 August 2025

1,290,485

NET BOOK VALUE

At 31 August 2025

1,290,485

At 31 August 2024

1,237,192

Cost or valuation at 31 August 2025 is represented by:

Other

investments

£

Valuation in 2025

377,529

Cost

912,956

1,290,485

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other creditors

2,761

6,300