Strategy Plus (UK) Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

1. General Information

Strategy Plus (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06472270 . The registered office is 19b Tenby Street North, Jewellery Quarter, Birmingham, West Midlands, B1 3EN.

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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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:

Freehold	10% straight line
Leasehold	Over lease term of 150 years
Fixtures & Fittings	10% straight line
Computer Equipment	20% straight line

2.4. 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.

2.5. 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 year 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.

...CONTINUED

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Strategy Plus (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.5. Taxation - continued

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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2025: 6)

4. Prior Period Adjustment

During the preparation of the accounts, it was identified that the depreciation policy on the leasehold property was incorrect. The orginal policy was to depreciate the lease over 10 years. However, it should have been over 150 years. An adjustment of £13,422 has been made in the prior period to reflect the correct depreciation up to 31st January 2024 with the correct depreciation charged in the year ending 31st January 2025 and subsequent years. The adjustment has been made to the opening balance of the leasehold asset.

5. Tangible Assets

	Land & Property
	Freehold	Leasehold	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 February 2025	18,111	72,500	35,985	28,065	154,661
Additions	-	-	-	1,924	1,924

As at 31 January 2026	18,111	72,500	35,985	29,989	156,585

Depreciation
As at 1 February 2025	1,857	1,442	8,665	22,454	34,418
Provided during the period	1,811	483	3,599	2,982	8,875

As at 31 January 2026	3,668	1,925	12,264	25,436	43,293

Net Book Value
As at 31 January 2026	14,443	70,575	23,721	4,553	113,292

As at 1 February 2025	16,254	71,058	27,320	5,611	120,243

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Strategy Plus (UK) Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	99,784	119,420
Other debtors	10,100	11,136

	109,884	130,556

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	6,762	5,832
Bank loans and overdrafts	4,901	10,210
Amounts owed to participating interests	67,135	64,215
Other creditors	3,597	2,606
Taxation and social security	60,514	66,455

	142,909	149,318

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	6,348
Other creditors	9,414	11,101

	9,414	17,449

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2026	2025
	£	£
Other timing differences	1,447	-

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	52	52

11. Related Party Transactions

The company owed £67,135 (2025: £64,215) at the year end to JQ Marketing Limited. The shares of that company are held by the director and shareholder of this company.

Within Other Debtors, there is an amount of £10,000 (2025: £10,000) owed from My SP Ltd. The director and shareholder of this company is also a director and minority shareholder in My SP Ltd.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		113,292		120,243

			113,292		120,243
CURRENT ASSETS
Debtors	6	109,884		130,556
Cash at bank and in hand		3,139		632

		113,023		131,188
Creditors: Amounts Falling Due Within One Year	7	(142,909 )		(149,318 )

NET CURRENT ASSETS (LIABILITIES)			(29,886 )		(18,130 )

TOTAL ASSETS LESS CURRENT LIABILITIES			83,406		102,113

Creditors: Amounts Falling Due After More Than One Year	8		(9,414 )		(17,449 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		(1,447 )		-

NET ASSETS			72,545		84,664

CAPITAL AND RESERVES
Called up share capital	10		52		52
Profit and Loss Account			72,493		84,612

SHAREHOLDERS' FUNDS			72,545		84,664