Registration number: 10993547

G3 Strategy Consulting Ltd

Contents

Abridged Balance Sheet	1
Notes to the Unaudited Abridged Financial Statements	2 to 5

G3 Strategy Consulting Ltd

(Registration number: 10993547)
Abridged Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	20,334	24,006
Other financial assets	5	1,842,154	1,700,856
		1,862,488	1,724,862
Current assets
Debtors		448,792	387,624
Cash at bank and in hand		332,279	550,769
		781,071	938,393
Creditors: Amounts falling due within one year		(9,481)	(135,174)
Net current assets		771,590	803,219
Total assets less current liabilities		2,634,078	2,528,081
Accruals and deferred income		(5,000)	(1,200)
Net assets		2,629,078	2,526,881
Capital and reserves
Called up share capital	6	1	1
Retained earnings		2,629,077	2,526,880
Shareholders' funds		2,629,078	2,526,881

For the financial year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

All of the company’s members have consented to the preparation of an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 July 2026
 

......................................... Mr Giovanni Ghisetti Director

G3 Strategy Consulting Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

1	General information

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

The address of its registered office is:
5th Floor North Side, 7/10 Chandos Street, Cavendish Square,
London
United Kingdom
W1G 9DQ

These financial statements were authorised for issue by the director on 31 July 2026.

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 abridged 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 abridged 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.

Revenue recognition

Income is measured at the fair value of the consideration received or receivable and represents amounts receivable in the ordinary course of the company's activities.

Dividend income is recognised when the company's right to receive payment is established.
Interest income is recognised using the effective interest method, taking into account the principal outstanding and the applicable interest rate.

Income is recognised only when it is probable that the economic benefits associated with the transaction will flow to the company and the amount of income can be measured reliably.

Tax

The tax expense for the period comprises 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.

G3 Strategy Consulting Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

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
Fixtures and Fittings	Straight line basis 20%
Land and buildings	Straight line basis 10%

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.

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.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 0).

G3 Strategy Consulting Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 November 2024	24,428	10,292	34,720
Additions	-	1,035	1,035
At 31 October 2025	24,428	11,327	35,755
Depreciation
At 1 November 2024	4,886	5,828	10,714
Charge for the year	2,442	2,265	4,707
At 31 October 2025	7,328	8,093	15,421
Carrying amount
At 31 October 2025	17,100	3,234	20,334
At 31 October 2024	19,542	4,464	24,006

Included within the net book value of land and buildings above is £17,099 (2024 - £19,542) in respect of freehold land and buildings.
 

5	Other financial assets (current and non-current)

	Financial assets at fair value through profit and loss £	Total £
Non-current financial assets
Cost or valuation
At 1 November 2024	1,700,856	1,700,856
Additions	2,585,034	2,585,034
Disposals	(2,443,736)	(2,443,736)
At 31 October 2025	1,842,154	1,842,154
Impairment
Carrying amount
At 31 October 2025	1,842,154	1,842,154

G3 Strategy Consulting Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 October 2025

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share of £1 each	1	1	1	1

7	Related party transactions

Transactions with the director

2025	At 1 November 2024 £	Advances to director £	At 31 October 2025 £
Mr Giovanni Ghisetti
	385,000	13,740	398,740

2024	At 1 November 2023 £	Repayments by director £	At 31 October 2024 £
Mr Giovanni Ghisetti
	900,000	(515,000)	385,000