REGISTERED NUMBER: 10497289 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 30 SEPTEMBER 2025

FOR

THE STRATEGIC PARTNER LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

4,839

7,699

CURRENT ASSETS

Debtors

5

160,269

369,240

Cash at bank and in hand

5,442

113,271

165,711

482,511

CREDITORS

Amounts falling due within one year

6

228,762

351,957

NET CURRENT (LIABILITIES)/ASSETS

(63,051

)

130,554

TOTAL ASSETS LESS CURRENT LIABILITIES

(58,212

)

138,253

CREDITORS

Amounts falling due after more than one year

7

-

11,261

NET (LIABILITIES)/ASSETS

(58,212

)

126,992

CAPITAL AND RESERVES

Called up share capital

300

300

Retained earnings

(58,512

)

126,692

SHAREHOLDERS' FUNDS

(58,212

)

126,992

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 September 2026 and were signed on its behalf by:

P N Winton - Director

Ms J Parker - Director

1.	STATUTORY INFORMATION

The Strategic Partner Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10497289

Registered office:

Suite G04

1 Quality Court

Chancery Lane

London

WC2A 1HR

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Recognition of debtors and liabilities

The company has undergone changes during the period, which saw a dispute arise between the shareholders.

The current Directors dispute the debtor and creditor position, and the Directors are recognising the liabilities and debtor balances for accounting purposes only, as required under the reporting standards. The debts owed to the company and the liabilities owed by the company are strongly disputed and all are currently under investigation by the current Directors of the company.The Directors also dispute and are investigating all related party payments and the remuneration of the former Managing Director.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 8 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

13,970

Additions

3,658

At 30 September 2025

17,628

DEPRECIATION

At 1 April 2024

6,271

Charge for period

6,518

At 30 September 2025

12,789

NET BOOK VALUE

At 30 September 2025

4,839

At 31 March 2024

7,699

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

160,269

306,143

Other debtors

-

63,097

160,269

369,240

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

8,757

Trade creditors

181,513

257,899

Amounts owed to participating interests

-

14,271

Taxation and social security

15,853

62,721

Other creditors

31,396

8,309

228,762

351,957

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

11,261

8.	RELATED PARTY DISCLOSURES

During the period the company made purchases from Firetap Ltd of £68,262 (2024 - £63,254) and Mr Green Consultancy Ltd of £707,170 (2024 - £941,730).

At the year end the company owed £45,835 (2024 - £21,124) to Firetap Ltd and £132,562 (2024 - £237,015) to Mr Green Consultancy Ltd

Both Firetap Ltd and Mr Green Consultancy Ltd are under the control of David Green.