Strategies OSH Limited - Filleted accounts

Registered number

12621128

Strategies OSH Limited

Filleted Accounts

30 June 2026

Strategies OSH Limited
Registered number:		12621128
Balance Sheet
as at 30 June 2026

Notes			2026		2025

Fixed assets
Intangible assets	4		786,219		884,496
Tangible assets	5		39,469		12,714
			825,688		897,210

Current assets
Debtors	7	119,397		127,952
Cash at bank and in hand		219,445		210,747
		338,842		338,699

Creditors: amounts falling due within one year	8	(281,640)		(233,070)

Net current assets			57,202		105,629

Total assets less current liabilities			882,890		1,002,839

Creditors: amounts falling due after more than one year	9		(443,761)		(533,223)

Provisions for liabilities			(9,322)		(2,421)


Net assets			429,807		467,195

Capital and reserves
Called up share capital			39,252		50,000
Capital redemption rerserve			10,748		-
Profit and loss account			379,807		417,195

Shareholders' funds			429,807		467,195

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


E L Driver
Director
Approved by the board on 29 July 2026

Strategies OSH Limited
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover, which is stated net of value added tax, represents amounts receivable from third parties. All turnover is UK based and relates to the single activity of software licences and related development.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
	- Goodwill
	Positive goodwill arising on acquisitions is capitalised and classified as an asset on the balance sheet. It is reviewed for impairment at the end of the first full financial year following the acquisition and in other periods if events or changes in circumstances indicate that the carrying value may not be recoverable.

	- Research and Development
	Research expenditure is written off to the profit and loss account in the year in which it is incurred. Development expenditure is written off in the same way unless the directors are satisfied as to the technical, commercial and financial viability of individual projects. In this situation, the expenditure is deferred and amortised over the period during which the company is expected to benefit.

	Long Term Contracts
	Amounts recoverable on long term contracts, which are included in debtors, are stated at the net sales value of the work done after provision for contingencies and anticipated future losses on contracts, less amounts received as progress payments on account. Excess progress payments are included in creditors as payments on account.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Leasehold building improvements	over the shorter of the life of the lease and 5 years
	Plant and equipment	over 2 to 5 years

	The carrying values of tangible fixed assets are reviewed for impairment in periods if events or changes in circumstances indicate that the carrying value may not be recoverable.

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. 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 profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	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.

	Deferred taxation
	Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more, tax, with the exception that: deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Exceptional items			2026		2025

	Gain on redemption of 6% loan notes			14,910		-

				14,910		-



3	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			9		10


4	Intangible fixed assets
	Goodwill:	Research &		Consolidated
Development			Goodwill		Total
	Cost
	At 1 July 2025	125,595		982,773		1,108,368
	At 30 June 2026	125,595		982,773		1,108,368

	Amortisation
	At 1 July 2025	125,595		98,277		223,872
	Provided during the year	-		98,277		98,277
	At 30 June 2026	125,595		196,554		322,149

	Net book value
	At 30 June 2026	-		786,219		786,219
	At 30 June 2025	-		884,496		884,496

	Consolidated Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


5	Tangible fixed assets
						Plant & equipment

	Cost
	At 1 July 2025					113,674
	Additions					36,897
	At 30 June 2026					150,571

	Depreciation
	At 1 July 2025					100,960
	Charge for the year					10,142
	At 30 June 2026					111,102

	Net book value
	At 30 June 2026					39,469
	At 30 June 2025					12,714


6	Investments
Investments in
subsidiary
undertakings

	Fair value
	At 1 July 2025					-

	At 30 June 2026					-

	Historical cost
	At 1 July 2025					1,859,723
	At 30 June 2026					1,859,723



7	Debtors			2026		2025


	Trade debtors			115,919		124,473
	Other debtors			3,478		3,479
				119,397		127,952


8	Creditors: amounts falling due within one year			2026		2025


	Bank loans and overdrafts			-		8,668
	6% Unsecured Redeemable Loan Notes			29,820		-
	Trade creditors			5,251		8,243
	Taxation and social security costs			119,694		102,213
	Other creditors			126,875		113,946
				281,640		233,070


9	Creditors: amounts falling due after one year			2026		2025


	6% Unsecured Redeemable Loan Notes			443,761		533,223

	The loan notes are fully redeemable at the tenth anniversary of issue 14 July 2030 if not redeemed by the Company before that date. During the year 59,642 loan notes were redeemed at a 25% discount. An agreement has been made for a further 29,820 loan notes to be redeemed on 30th June 2027 at a 25% discount.

10	Loans			2026		2025

	Creditors include:

	Secured bank loans			-		8,668



11	Related party transactions

	All transactions with related parties are carried out under normal market conditions. During the year the company redeemed 59,642 6% loan notes at a 25% discount from a Retirement Benefit Scheme with a previous director as beneficiary. Advances, Credits and Guarantees At the balance sheet date, the following amounts were due from/(to) directors: 6% loan notes £(207,543) (2025: £(193,234)) Interest is paid on the loan notes at 6%, they are unsecured and redeemable on 14 July 2030, if not redeeemed by the company before that date. No guarantees have been given to or on behalf of the directors.


12	Controlling party

	There are no controlling parties.


13	Other information

	Strategies OSH Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Ashcombe Court
	Woolsack Way
	Godalming
	Surrey
	GU7 1LQ