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2023-12-31 10515778 dpl-frs:Item10 2023-01-01 2023-12-31 10515778 dpl-frs:Item10 2022-12-31 10515778 dpl-frs:Item10 2023-12-31 10515778 dpl-frs:CostSales dpl-frs:Item10 2023-01-01 2023-12-31 10515778 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 10515778 dpl-frs:CostSales dpl-frs:Item10 2023-12-31 10515778 dpl-frs:DistributionCosts dpl-frs:Item10 2023-01-01 2023-12-31 10515778 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2023-01-01 2023-12-31 10515778 dpl-frs:Item11 2023-01-01 2023-12-31 10515778 dpl-frs:Item11 2022-12-31 10515778 dpl-frs:Item11 2023-12-31 10515778 dpl-frs:CostSales dpl-frs:Item11 2023-01-01 2023-12-31 10515778 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 10515778 dpl-frs:CostSales dpl-frs:Item11 2023-12-31 10515778 dpl-frs:DistributionCosts dpl-frs:Item11 2023-01-01 2023-12-31 10515778 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2023-01-01 2023-12-31 10515778 dpl-frs:Item12 2023-01-01 2023-12-31 10515778 dpl-frs:Item12 2022-12-31 10515778 dpl-frs:Item12 2023-12-31 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frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2022-01-01 2022-12-31 10515778 frs-core:CopyrightsPatentsTrademarksServiceOperatingRights 2021-12-31 10515778 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-12-31 10515778 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2022-01-01 2022-12-31 10515778 frs-core:DevelopmentCostsCapitalisedDevelopmentExpenditure 2021-12-31 10515778 frs-core:FurnitureFittings 2022-12-31 10515778 frs-core:FurnitureFittings 2022-01-01 2022-12-31 10515778 frs-core:FurnitureFittings 2021-12-31 10515778 frs-core:NetGoodwill 2022-12-31 10515778 frs-core:NetGoodwill 2022-01-01 2022-12-31 10515778 frs-core:NetGoodwill 2021-12-31 10515778 frs-core:InvestmentPropertyIncludedWithinPPE 2022-12-31 10515778 frs-core:InvestmentPropertyIncludedWithinPPE 2022-01-01 2022-12-31 10515778 frs-core:InvestmentPropertyIncludedWithinPPE 2021-12-31 10515778 frs-core:LandBuildings 2022-12-31 10515778 frs-core:LandBuildings 2022-01-01 2022-12-31 10515778 frs-core:LandBuildings 2021-12-31 10515778 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-12-31 10515778 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2022-01-01 2022-12-31 10515778 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2021-12-31 10515778 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-12-31 10515778 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2022-01-01 2022-12-31 10515778 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2021-12-31 10515778 frs-core:MoreThanFiveYears 2022-01-01 2022-12-31 10515778 frs-core:MoreThanFiveYears 2022-12-31 10515778 frs-core:MotorVehicles 2022-12-31 10515778 frs-core:MotorVehicles 2022-01-01 2022-12-31 10515778 frs-core:MotorVehicles 2021-12-31 10515778 frs-core:OtherResidualIntangibleAssets 2022-12-31 10515778 frs-core:OtherResidualIntangibleAssets 2022-01-01 2022-12-31 10515778 frs-core:OtherResidualIntangibleAssets 2021-12-31 10515778 frs-core:PlantMachinery 2022-12-31 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10515778 frs-core:ShareCapital 2022-12-31 10515778 frs-core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 10515778 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2021-12-31 10515778 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 10515778 frs-core:RetainedEarningsAccumulatedLosses 2021-12-31 10515778 frs-core:RetainedEarningsAccumulatedLosses 2022-12-31 10515778 frs-core:RetainedEarningsAccumulatedLosses frs-core:PriorPeriodErrorIncreaseDecrease 2021-12-31 10515778 frs-countries:UnitedKingdom 2022-01-01 2022-12-31 10515778 frs-countries:Europe 2022-01-01 2022-12-31 10515778 frs-countries:NorthAmerica 2022-01-01 2022-12-31 10515778 frs-countries:SouthAmerica 2022-01-01 2022-12-31 10515778 frs-countries:Asia 2022-01-01 2022-12-31 10515778 frs-countries:RestWorldOutsideUK 2022-01-01 2022-12-31 10515778 frs-bus:HighestPaidDirector 2022-01-01 2022-12-31 10515778 frs-bus:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 10515778 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10515778 frs-bus:Medium-sizedCompaniesRegimeForAccounts 2022-01-01 2022-12-31 10515778 frs-bus:SmallCompaniesRegimeForAccounts 2022-01-01 2022-12-31 10515778 frs-bus:LargeCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 10515778 frs-bus:Medium-sizedCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 10515778 frs-bus:SmallCompaniesRegimeForDirectorsReport 2022-01-01 2022-12-31 10515778 frs-bus:OrdinaryShareClass1 2022-01-01 2022-12-31 10515778 frs-bus:OrdinaryShareClass1 2021-12-31 10515778 frs-bus:OrdinaryShareClass1 2022-12-31 10515778 frs-bus:OrdinaryShareClass2 2022-01-01 2022-12-31 10515778 frs-bus:OrdinaryShareClass2 2021-12-31 10515778 frs-bus:OrdinaryShareClass2 2022-12-31 10515778 frs-bus:OrdinaryShareClass3 2022-01-01 2022-12-31 10515778 frs-bus:OrdinaryShareClass3 2021-12-31 10515778 frs-bus:OrdinaryShareClass3 2022-12-31 10515778 frs-bus:OrdinaryShareClass4 2022-01-01 2022-12-31 10515778 frs-bus:OrdinaryShareClass4 2021-12-31 10515778 frs-bus:OrdinaryShareClass4 2022-12-31 10515778 frs-bus:OrdinaryShareClass5 2022-01-01 2022-12-31 10515778 frs-bus:OrdinaryShareClass5 2021-12-31 10515778 frs-bus:OrdinaryShareClass5 2022-12-31 10515778 frs-bus:PreferenceShareClass1 2022-01-01 2022-12-31 10515778 frs-bus:PreferenceShareClass1 2021-12-31 10515778 frs-bus:PreferenceShareClass1 2022-12-31 10515778 frs-bus:PreferenceShareClass2 2022-01-01 2022-12-31 10515778 frs-bus:PreferenceShareClass2 2021-12-31 10515778 frs-bus:PreferenceShareClass2 2022-12-31 10515778 frs-bus:PreferenceShareClass3 2022-01-01 2022-12-31 10515778 frs-bus:PreferenceShareClass3 2021-12-31 10515778 frs-bus:PreferenceShareClass3 2022-12-31 10515778 frs-bus:PreferenceShareClass4 2022-01-01 2022-12-31 10515778 frs-bus:PreferenceShareClass4 2021-12-31 10515778 frs-bus:PreferenceShareClass4 2022-12-31 10515778 frs-bus:PreferenceShareClass5 2022-01-01 2022-12-31 10515778 frs-bus:PreferenceShareClass5 2021-12-31 10515778 frs-bus:PreferenceShareClass5 2022-12-31 10515778 1 2022-01-01 2022-12-31 10515778 1 2022-12-31 10515778 1 2022-01-01 2022-12-31 10515778 frs-core:LeasedAssets 2022-01-01 2022-12-31 10515778 frs-core:OwnedAssets 2022-01-01 2022-12-31 10515778 frs-core:CurrencyRisk 2022-01-01 2022-12-31 10515778 frs-core:MarketRisk 2022-01-01 2022-12-31 10515778 frs-core:InterestRateRisk 2022-01-01 2022-12-31 10515778 frs-core:DeferredTaxation 2022-01-01 2022-12-31 10515778 frs-core:DeferredTaxation 2021-12-31 10515778 frs-core:DeferredTaxation 2022-12-31 10515778 frs-core:OtherProvisionsContingentLiabilities 2022-01-01 2022-12-31 10515778 frs-core:OtherProvisionsContingentLiabilities 2021-12-31 10515778 frs-core:OtherProvisionsContingentLiabilities 2022-12-31 10515778 frs-core:ProvisionsDeferredTax 2022-12-31 10515778 frs-core:OtherDeferredTax 2022-12-31 10515778 frs-core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 10515778 frs-core:TaxLossesCarry-forwardsDeferredTax 2022-12-31 10515778 frs-core:FurtherSpecificItem2DeferredTaxComponentTotalForDeferredTax 2022-12-31 10515778 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-01-01 2022-12-31 10515778 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2021-12-31 10515778 frs-core:FurtherSpecificReserve1ComponentTotalEquity 2022-12-31 10515778 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 10515778 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2021-12-31 10515778 frs-core:FurtherSpecificTypeProvisionContingentLiability1ComponentTotalProvisionsContingentLiabilities 2022-12-31 10515778 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-01-01 2022-12-31 10515778 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2021-12-31 10515778 frs-core:FurtherSpecificTypeProvisionContingentLiability2ComponentTotalProvisionsContingentLiabilities 2022-12-31 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10515778 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-12-31 10515778 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-12-31 10515778 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-12-31 10515778 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-12-31 10515778 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-12-31 10515778 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 10515778 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-12-31 10515778 frs-core:ProvisionsForImpairmentInvestments 2022-12-31 10515778 frs-core:ListedExchangeTraded 2022-12-31 10515778 frs-core:ListedExchangeTraded 2021-12-31 10515778 frs-core:CostValuation frs-core:ListedExchangeTraded 2021-12-31 10515778 frs-core:AdditionsToInvestments frs-core:ListedExchangeTraded 2022-12-31 10515778 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Registered number: 10515778
Stype Consulting Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
LAS Accountants LLP
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 10515778
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 543 452
543 452
CURRENT ASSETS
Debtors 5 2,000 2,000
Cash at bank and in hand 12,800 18,978
14,800 20,978
Creditors: Amounts Falling Due Within One Year 6 (15,204 ) (21,341 )
NET CURRENT ASSETS (LIABILITIES) (404 ) (363 )
TOTAL ASSETS LESS CURRENT LIABILITIES 139 89
PROVISIONS FOR LIABILITIES
Deferred Taxation 7 (136 ) (86 )
NET ASSETS 3 3
CAPITAL AND RESERVES
Called up share capital 8 2 2
Income Statement 1 1
SHAREHOLDERS' FUNDS 3 3
Page 1
Page 2
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Income Statement.
On behalf of the board
Mr I A Fridlington
Director
28/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Stype Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10515778 . The registered office is C/O LAS Accountants LLP, No. 1 Royal Exchange, London, EC3V 3DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
These financial statements are prepared in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in UK sterling, which is the financial currency of the entity. Monetary amounts in these financial statements are rounded to the nearest UK pound.
The principle accounting policies adopted are set below.
2.2. Going Concern Disclosure
The Director has considered the prospect of the business for the next twelve months and beyond and has arrived at a reasonable expectation the company will continue to meet its obligations as they fall due. The director has also pledged his financial support to assist with this if required. On this basis, the director will continue to adopt the going concern basis of accounting in preparing the financial statements.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.4. Tangible Fixed Assets and Depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant & Machinery 33% Straight Line Method
Tangible assets are initially recorded at cost and subsequently stated at cost less accumulated depreciation and impairment losses.
2.5. Taxation
Taxation for the year 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 statement of financial position date.
Deferred Tax
Deferred tax liabilities are generally recognised for all timing differences 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 profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
2.6. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.7. Cash And Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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Page 4
2.8. Critical Accounting Judgements And Key Sources of Estimation Uncertainty
In the application of the company's accounting policies management is required to make judgements, estimates and assumptions about the carrying value of assets and liabilities that are not readily ascertainable from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual outcomes may differ from these estimates.
The estimates and underlying assumptions are reviewed on a continuing basis. Revisions to accounting estimates are recognised in the period in which the estimates are revised.
The key areas of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below:
Accrued Expenditure
The company includes a provision for invoices which are yet to be received from and amounts paid in advance to suppliers. These provisions are estimated based upon the expected values of the invoices which are issued and services received following the year end.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2023 678
Additions 475
As at 31 December 2023 1,153
Depreciation
As at 1 January 2023 226
Provided during the period 384
As at 31 December 2023 610
Net Book Value
As at 31 December 2023 543
As at 1 January 2023 452
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 2,000 2,000
2,000 2,000
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 7,733 8,261
Accruals and deferred income 230 252
Director's loan account 7,241 12,828
15,204 21,341
7. Deferred Taxation
The provision for deferred tax is made up as follows:
2023 2022
£ £
Other timing differences 136 86
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 2 2
The nominal value per share is £1 and as at the year-end there is 1 Ordinary A Share and 1 Ordinary B Share in issue.
9. Related Party Transactions
The Director's loan account of Mr I A Fridlington as at the year-end of which the balance is £7,240, is a current liability, interest free and repayable on demand.
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