Registration number: 09051131

Strategy & Investment Partners Consulting Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 8

Strategy & Investment Partners Consulting Ltd

Company Information

Directors

T Rice J H C Mehigan J J Hine

Registered office

Victoria House 26 Queen Victoria Street Reading Berkshire England RG1 1TG

Accountants

Vale & West Accountancy Services Limited Chartered AccountantsVictoria House 26 Queen Victoria Street Reading Berkshire RG1 1TG

Strategy & Investment Partners Consulting Ltd

(Registration number: 09051131)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	9,215	11,420
Current assets
Debtors	4	699,609	349,973
Cash at bank and in hand		1,720,532	709,137
		2,420,141	1,059,110
Creditors: Amounts falling due within one year	5	(1,058,866)	(602,006)
Net current assets		1,361,275	457,104
Net assets		1,370,490	468,524
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		1,369,490	467,524
Shareholders' funds		1,370,490	468,524

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.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 21 October 2026 and signed on its behalf by:
 

J J Hine Director

Strategy & Investment Partners Consulting Ltd

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

1	Accounting policies

General information

Strategy & Investment Partners Consulting Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Victoria House, 26 Queen Victoria Street, Reading, Berkshire, United Kingdom, RG1 1TG.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland and the Companies Act 2006'.

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.

The financial statements were prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Revenue recognition

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

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
Office equipment	33.3% straight line

Strategy & Investment Partners Consulting Ltd

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

1	Accounting policies (continued)

Tax

The tax expense for the period comprises tax 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 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. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible.

Deferred tax liabilities are generally recognised for all timing difference and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it related to items charged or credited directly to equity, in which case the deferred tax is also dealt with in current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

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.

Strategy & Investment Partners Consulting Ltd

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

1	Accounting policies (continued)

Financial instruments

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, 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 classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Strategy & Investment Partners Consulting Ltd

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

1	Accounting policies (continued)

Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employees’ services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminating the employment of an employee or to providing termination benefits.

Retirement benefit

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 16 (2025 - 16).

Strategy & Investment Partners Consulting Ltd

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

3	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 April 2025	12,601	12,601
Additions	2,606	2,606
At 31 March 2026	15,207	15,207
Depreciation
At 1 April 2025	1,181	1,181
Charge for the year	4,811	4,811
At 31 March 2026	5,992	5,992
Carrying amount
At 31 March 2026	9,215	9,215
At 31 March 2025	11,420	11,420

4

Debtors

Current	Note	2026 £	2025 £
Trade debtors		259,283	235,581
Amounts owed by related parties		12,202	-
Prepayments		90,624	76,892
Other debtors		337,500	37,500
		699,609	349,973

Strategy & Investment Partners Consulting Ltd

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

5

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	28,947	13,597
Taxation and social security	667,177	364,702
Accruals and deferred income	358,127	214,032
Other creditors	4,615	9,675
	1,058,866	602,006

6	Operating lease commitments

Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

 

	2026 £	2025 £
Not later than one year	112,500	225,000
Later than one year and not later than five years	-	112,500
	112,500	337,500

7	Parent and ultimate parent undertaking

The company's immediate parent is Human and Financial Capital PTE Ltd, incorporated in Singapore.