Registration number: 8472914

Strang Management Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 10

Strang Management Limited

(Registration number: 8472914)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	527	703
Investments	5	4,156,325	825
		4,156,852	1,528
Current assets
Debtors	7	172,065	211,107
Other financial assets	6	5,029,465	5,321,405
Cash at bank and in hand		3,455,616	7,470,281
		8,657,146	13,002,793
Creditors: Amounts falling due within one year	8	(25,067)	(20,524)
Net current assets		8,632,079	12,982,269
Total assets less current liabilities		12,788,931	12,983,797
Provisions for liabilities		(24,607)	(33,075)
Net assets		12,764,324	12,950,722
Capital and reserves
Called up share capital		1	1
Retained earnings		12,764,323	12,950,721
Shareholders' funds		12,764,324	12,950,722

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 21 October 2026
 

Strang Management Limited

(Registration number: 8472914)
Balance Sheet as at 31 March 2026

......................................... Mr Nicholas Marshall Director

Strang Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Office 4
41 - 43 Liverpool Road
Cadishead
Manchester
M44 5BQ

These financial statements were authorised for issue by the director on 21 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Group accounts not prepared

The financial statements contain information about Strang Management Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under section 383 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and subsidiary undertakings are classed as small by reference to sections 384 and 399(2A) of the Companies Act 2006..

Judgements

There are no judgements that have a significant effect on amounts recognised in the financial statements.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Strang Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Finance income and costs policy

Franked investment income is recognised when it is received. Interest is measured as the amounts received during the period less any accrued interest already accounted for in prior years plus any accured interest for loans on which interest is earned but has not been received at the end of the year.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

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

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	25% on reducing balance
Motor vehicles	7.5% on reducing balance

Investments

Investments in subsidiary and associated undertakings are measured at cost. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Strang Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Financial instruments

Classification
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
 

Basic financial assets

Basic financial assets, which include debtors, cash and bank balances and loans to subsidiaries and associated companies, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets, including loans to subsidiaries and associated companies, classified as receivable within one year are not amortised.

Current asset investments

Current asset investments are stated at fair value, which is market value. Changes in the value of current asset investments is written to the profit and loss account in the year it is incurred.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans and overdrafts and loans from subsidiaries and associated companies, are initially measured at transaction price unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities, including loans from subsidiaries and associated companies, classified as payable within one year are not amortised.

Employee benefits

Short-term employee benefits are recognised as an expense in the period in which they are incurred.

Strang Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4	Tangible assets

	Fixtures and fittings £	Total £
Cost or valuation
At 1 April 2025	1,249	1,249
At 31 March 2026	1,249	1,249
Depreciation
At 1 April 2025	546	546
Charge for the year	176	176
At 31 March 2026	722	722
Carrying amount
At 31 March 2026	527	527
At 31 March 2025	703	703

Strang Management Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5	Investments

	2026 £	2025 £
Investments in subsidiaries	4,156,325	825