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Registered number: 11145935
8th Day Strategy Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
LK & Associates Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11145935
2026 2025
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 13,363 20,236
Tangible Assets 5 32,351 39,463
45,714 59,699
CURRENT ASSETS
Debtors 6 1,522,074 997,498
Cash at bank and in hand 1,332,108 1,041,652
2,854,182 2,039,150
Creditors: Amounts Falling Due Within One Year 7 (1,116,774 ) (461,950 )
NET CURRENT ASSETS (LIABILITIES) 1,737,408 1,577,200
TOTAL ASSETS LESS CURRENT LIABILITIES 1,783,122 1,636,899
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,147 ) (7,498 )
NET ASSETS 1,776,975 1,629,401
CAPITAL AND RESERVES
Called up share capital 8 8,000 8,000
Capital redemption reserve 2,000 2,000
Profit and Loss Account 1,766,975 1,619,401
SHAREHOLDERS' FUNDS 1,776,975 1,629,401
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For the year ending 31 January 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
S J Gomez
Director
24/08/2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
8th Day Strategy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11145935 . The registered office is Gensurco House, 2nd Floor, 46A Rosebery Avenue, London, EC1R 4RP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are webstite development. This is amortised to the profit and loss account over its estimated economic life of 3 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 5 years straight line
Plant & Machinery 3 years straight line
Fixtures & Fittings 3 years straight line
Computer Equipment 3 years straight line
2.5. Leasing and Hire Purchase Contracts
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2025: 19)
20 19
4. Intangible Assets
Other
£
Cost
As at 1 February 2025 20,620
As at 31 January 2026 20,620
Amortisation
As at 1 February 2025 384
Provided during the period 6,873
As at 31 January 2026 7,257
...CONTINUED
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Net Book Value
As at 31 January 2026 13,363
As at 1 February 2025 20,236
5. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 February 2025 44,911 143,249 188,160
Additions - 19,106 19,106
Disposals - (1,204 ) (1,204 )
As at 31 January 2026 44,911 161,151 206,062
Depreciation
As at 1 February 2025 22,852 125,845 148,697
Provided during the period 8,982 16,866 25,848
Disposals - (834 ) (834 )
As at 31 January 2026 31,834 141,877 173,711
Net Book Value
As at 31 January 2026 13,077 19,274 32,351
As at 1 February 2025 22,059 17,404 39,463
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,021,232 635,028
Other debtors 448,153 310,099
1,469,385 945,127
Due after more than one year
Other debtors 52,689 52,371
1,522,074 997,498
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 171,406 136,935
Other creditors 689,683 234,899
Taxation and social security 255,685 90,116
1,116,774 461,950
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 8,000 8,000
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2026 2025
£ £
Not later than one year 75,000 75,000
Later than one year and not later than five years 25,000 100,000
100,000 175,000
The above commitments relate to leasehold property and comprise the minimum lease payments committed to at the balance sheet date.
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