ACCOUNTS - Final Accounts preparation

Analysis of the maturity of loans is given below:

Registered number: 07198509

STRATEGY MATTERS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2024

STRATEGY MATTERS LIMITED

REGISTERED NUMBER: 07198509

BALANCE SHEET

AS AT 29 SEPTEMBER 2024

		2024		2023
Note		£		£

Fixed assets
Tangible assets	4		438		548
			438		548
Current assets
Debtors: amounts falling due within one year	5	578,619		500,788
Cash at bank and in hand	6	596		73
		579,215		500,861
Creditors: amounts falling due within one year	7	(282,088)		(214,641)
Net current assets			297,127		286,220
Total assets less current liabilities			297,565		286,768
Creditors: amounts falling due after more than one year	8		(31,161)		(38,916)

Net assets			266,404		247,852

Capital and reserves
Called up share capital	100	100
Profit and loss account	266,304	247,752
	266,404	247,852

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STRATEGY MATTERS LIMITED

REGISTERED NUMBER: 07198509

BALANCE SHEET (CONTINUED)

AS AT 29 SEPTEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

................................................

Mr A Wilson

Director

Date: 19 August 2026

The notes on pages 3 to 8 form part of these financial statements.

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STRATEGY MATTERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2024

1.	General information

Strategy Matters Limited is a private company limited by shares incorporated in England and Wales. The registered office is 6 George House, Beam Heath Way, Nantwich, Cheshire, United Kingdom, CW5 6GD.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

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STRATEGY MATTERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2024

2.Accounting policies (continued)

2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

2.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

2.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

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STRATEGY MATTERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2024

2.Accounting policies (continued)

2.8

Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on the following bases.

Depreciation is provided on the following basis:

				Plant and machinery	-	20%	reducing balance
				Computer equipment	-	33%	on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.9

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.10

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.11

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 0).

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STRATEGY MATTERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2024

4.	Tangible fixed assets

	Plant and machinery	Computer equipment	Total
	£	£	£
Cost or valuation
At 30 September 2023	685	225	910
Disposals	-	(225)	(225)
At 29 September 2024	685	-	685
Depreciation
At 30 September 2023	137	225	362
Charge for the year on owned assets	110	-	110
Disposals	-	(225)	(225)
At 29 September 2024	247	-	247
Net book value
At 29 September 2024	438	-	438
At 29 September 2023	548	-	548

Debtors

					2024	2023
					£	£


Other debtors	555,798	410,788
Prepayments and accrued income	22,821	90,000
	578,619	500,788

6.	Cash and cash equivalents
		2024	2023
		£	£

Cash at bank and in hand	596	73
	596	73

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STRATEGY MATTERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2024

7.	Creditors: Amounts falling due within one year
		2024	2023
		£	£

Bank loans	7,755	5,735
Trade creditors	-	4,821
Corporation tax	226,837	186,291
Other taxation and social security	35,952	5,100
Other creditors	2,784	7,607
Accruals and deferred income	8,760	5,087
	282,088	214,641

8.	Creditors: Amounts falling due after more than one year
		2024	2023
		£	£

Bank loans	31,161	38,916
	31,161	38,916

Amounts falling due within one year
Bank loans	7,755	5,735
	7,755	5,735
Amounts falling due 1-2 years
Bank loans	31,161	38,916
	31,161	38,916


	38,916	44,651

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STRATEGY MATTERS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 SEPTEMBER 2024

10.	Share capital
		2024	2023
		£	£

Allotted, called up and fully paid

100 (2023 - 100) Ordinary shares shares of £1.00 each	100	100

11.	Transactions with directors

At the year end, the amount due from the director was £421,994 (2023 - £313,642). The balance is unsecured, interest-free and repayable on demand. No amounts were written off or waived during the year.

12.	Other loans

Included in other creditors due under one year and over one year is a total amount of £17,279 (2023:
£18,670) due, which is subject to a UK Government Guarantee.

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