APRIL STRATEGY HOLDINGS LIMITED


Directors	POULTER, Andrew David
	VINCENT, John David
	WESTALL, Timothy Arthur Johnson


Registered Address	71-75 Shelton Street
	London
	WC2H 9JQ


Registered Number	15537282 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	3		63,910		63,910
			63,910		63,910
Current assets
Debtors	4	55,282		-
Cash at bank and on hand		10,657		9,962
		65,939		9,962
Creditors amounts falling due within one year	5	(78,787)		(76,229)
Net current assets (liabilities)			(12,848)		(66,267)
Total assets less current liabilities			51,062		(2,357)
Net assets			51,062		(2,357)
Capital and reserves
Called up share capital			9		9
Profit and loss account			51,053		(2,366)
Shareholders' funds			51,062		(2,357)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 2 June 2026, and are signed on its behalf by:

VINCENT, John David
Director
Registered Company No. 15537282

APRIL STRATEGY HOLDINGS LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	The accounts have been prepared under the going concern concept which is dependent upon the continued support of the directors.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to the Income Statement.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the Income Statement.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	0		0

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 April 25	63,910	63,910
At 31 March 26	63,910	63,910
Net book value
At 31 March 26	63,910	63,910
At 31 March 25	63,910	63,910

	Notes
	¹Investments in group undertakings and participating interests

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	55,282	-
Total	55,282	-

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Other creditors	78,787	76,229
Total	78,787	76,229


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Related party transactions
	Included in other creditors is an amount owing to April Strategy LLP totalling £16,988 (2025 - £14,429) at year ended 31st March 2026, which is under common control. This amounts owed to directors at the year end total £60,000 (2025 - £60,000) and is disclosed as outstanding in their directors loan accounts at the year ended 31st March 2026 and is included in other creditors.