2022-05-012023-04-302023-04-30false11046073STOKE-ON-TRENT ACCOUNTANTS LTD2024-03-14iso4217:GBPxbrli:pure110460732022-05-01110460732023-04-30110460732022-05-012023-04-30110460732021-05-01110460732022-04-30110460732021-05-012022-04-3011046073bus:SmallEntities2022-05-012023-04-3011046073bus:AuditExempt-NoAccountantsReport2022-05-012023-04-3011046073bus:AbridgedAccounts2022-05-012023-04-3011046073bus:PrivateLimitedCompanyLtd2022-05-012023-04-3011046073core:WithinOneYear2023-04-3011046073core:AfterOneYear2023-04-3011046073core:WithinOneYear2022-04-3011046073core:AfterOneYear2022-04-3011046073core:ShareCapital2023-04-3011046073core:SharePremium2023-04-3011046073core:RevaluationReserve2023-04-3011046073core:OtherReservesSubtotal2023-04-3011046073core:RetainedEarningsAccumulatedLosses2023-04-3011046073core:ShareCapital2022-04-3011046073core:SharePremium2022-04-3011046073core:RevaluationReserve2022-04-3011046073core:OtherReservesSubtotal2022-04-3011046073core:RetainedEarningsAccumulatedLosses2022-04-3011046073core:LandBuildings2023-04-3011046073core:PlantMachinery2023-04-3011046073core:Vehicles2023-04-3011046073core:FurnitureFittings2023-04-3011046073core:OfficeEquipment2023-04-3011046073core:NetGoodwill2023-04-3011046073core:IntangibleAssetsOtherThanGoodwill2023-04-3011046073core:ListedExchangeTraded2023-04-3011046073core:UnlistedNon-exchangeTraded2023-04-3011046073core:LandBuildings2022-04-3011046073core:PlantMachinery2022-04-3011046073core:Vehicles2022-04-3011046073core:FurnitureFittings2022-04-3011046073core:OfficeEquipment2022-04-3011046073core:NetGoodwill2022-04-3011046073core:IntangibleAssetsOtherThanGoodwill2022-04-3011046073core:ListedExchangeTraded2022-04-3011046073core:UnlistedNon-exchangeTraded2022-04-3011046073core:LandBuildings2022-05-012023-04-3011046073core:PlantMachinery2022-05-012023-04-3011046073core:Vehicles2022-05-012023-04-3011046073core:FurnitureFittings2022-05-012023-04-3011046073core:OfficeEquipment2022-05-012023-04-3011046073core:NetGoodwill2022-05-012023-04-3011046073core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3011046073core:ListedExchangeTraded2022-05-012023-04-3011046073core:UnlistedNon-exchangeTraded2022-05-012023-04-3011046073core:MoreThanFiveYears2022-05-012023-04-3011046073core:Non-currentFinancialInstruments2023-04-3011046073core:Non-currentFinancialInstruments2022-04-3011046073dpl:CostSales2022-05-012023-04-3011046073dpl:DistributionCosts2022-05-012023-04-3011046073core:LandBuildings2022-05-012023-04-3011046073core:PlantMachinery2022-05-012023-04-3011046073core:Vehicles2022-05-012023-04-3011046073core:FurnitureFittings2022-05-012023-04-3011046073core:OfficeEquipment2022-05-012023-04-3011046073dpl:AdministrativeExpenses2022-05-012023-04-3011046073core:NetGoodwill2022-05-012023-04-3011046073core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3011046073dpl:GroupUndertakings2022-05-012023-04-3011046073dpl:ParticipatingInterests2022-05-012023-04-3011046073dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3011046073core:ListedExchangeTraded2022-05-012023-04-3011046073dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3011046073core:UnlistedNon-exchangeTraded2022-05-012023-04-3011046073dpl:CostSales2021-05-012022-04-3011046073dpl:DistributionCosts2021-05-012022-04-3011046073core:LandBuildings2021-05-012022-04-3011046073core:PlantMachinery2021-05-012022-04-3011046073core:Vehicles2021-05-012022-04-3011046073core:FurnitureFittings2021-05-012022-04-3011046073core:OfficeEquipment2021-05-012022-04-3011046073dpl:AdministrativeExpenses2021-05-012022-04-3011046073core:NetGoodwill2021-05-012022-04-3011046073core:IntangibleAssetsOtherThanGoodwill2021-05-012022-04-3011046073dpl:GroupUndertakings2021-05-012022-04-3011046073dpl:ParticipatingInterests2021-05-012022-04-3011046073dpl:GroupUndertakingscore:ListedExchangeTraded2021-05-012022-04-3011046073core:ListedExchangeTraded2021-05-012022-04-3011046073dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-05-012022-04-3011046073core:UnlistedNon-exchangeTraded2021-05-012022-04-3011046073core:NetGoodwill2023-04-3011046073core:IntangibleAssetsOtherThanGoodwill2023-04-3011046073core:LandBuildings2023-04-3011046073core:PlantMachinery2023-04-3011046073core:Vehicles2023-04-3011046073core:FurnitureFittings2023-04-3011046073core:OfficeEquipment2023-04-3011046073core:AfterOneYear2023-04-3011046073core:WithinOneYear2023-04-3011046073core:ListedExchangeTraded2023-04-3011046073core:UnlistedNon-exchangeTraded2023-04-3011046073core:ShareCapital2023-04-3011046073core:SharePremium2023-04-3011046073core:RevaluationReserve2023-04-3011046073core:OtherReservesSubtotal2023-04-3011046073core:RetainedEarningsAccumulatedLosses2023-04-3011046073core:NetGoodwill2022-04-3011046073core:IntangibleAssetsOtherThanGoodwill2022-04-3011046073core:LandBuildings2022-04-3011046073core:PlantMachinery2022-04-3011046073core:Vehicles2022-04-3011046073core:FurnitureFittings2022-04-3011046073core:OfficeEquipment2022-04-3011046073core:AfterOneYear2022-04-3011046073core:WithinOneYear2022-04-3011046073core:ListedExchangeTraded2022-04-3011046073core:UnlistedNon-exchangeTraded2022-04-3011046073core:ShareCapital2022-04-3011046073core:SharePremium2022-04-3011046073core:RevaluationReserve2022-04-3011046073core:OtherReservesSubtotal2022-04-3011046073core:RetainedEarningsAccumulatedLosses2022-04-3011046073core:NetGoodwill2021-05-0111046073core:IntangibleAssetsOtherThanGoodwill2021-05-0111046073core:LandBuildings2021-05-0111046073core:PlantMachinery2021-05-0111046073core:Vehicles2021-05-0111046073core:FurnitureFittings2021-05-0111046073core:OfficeEquipment2021-05-0111046073core:AfterOneYear2021-05-0111046073core:WithinOneYear2021-05-0111046073core:ListedExchangeTraded2021-05-0111046073core:UnlistedNon-exchangeTraded2021-05-0111046073core:ShareCapital2021-05-0111046073core:SharePremium2021-05-0111046073core:RevaluationReserve2021-05-0111046073core:OtherReservesSubtotal2021-05-0111046073core:RetainedEarningsAccumulatedLosses2021-05-0111046073core:AfterOneYear2022-05-012023-04-3011046073core:WithinOneYear2022-05-012023-04-3011046073core:Non-currentFinancialInstrumentscore:CostValuation2022-05-012023-04-3011046073core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-012023-04-3011046073core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-012023-04-3011046073core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-012023-04-3011046073core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-012023-04-3011046073core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-012023-04-3011046073core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3011046073core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3011046073core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-012023-04-3011046073core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3011046073core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3011046073core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3011046073core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3011046073core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3011046073core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3011046073core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3011046073core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3011046073core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3011046073core:Non-currentFinancialInstrumentscore:CostValuation2022-04-3011046073core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-04-3011046073core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-04-3011046073core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-04-3011046073core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-04-3011046073core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-04-3011046073core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-04-3011046073core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-04-3011046073core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-04-3011046073bus:Director12022-05-012023-04-30

STOKE-ON-TRENT ACCOUNTANTS LTD

Registered Number
11046073
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2023

STOKE-ON-TRENT ACCOUNTANTS LTD
Company Information
for the year from 1 May 2022 to 30 April 2023

Director

SHAH, Urvashi

Registered Address

517-519 King Street
Longton
ST3 1HE

Registered Number

11046073 (England and Wales)
STOKE-ON-TRENT ACCOUNTANTS LTD
Statement of Financial Position
30 April 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets3200400
Tangible assets45,8577,225
6,0577,625
Current assets
Debtors88,2624,702
Cash at bank and on hand44,969118,106
133,231122,808
Creditors amounts falling due within one year6(42,344)(72,135)
Net current assets (liabilities)90,88750,673
Total assets less current liabilities96,94458,298
Creditors amounts falling due after one year7(76,143)(91,170)
Net assets20,801(32,872)
Capital and reserves
Called up share capital11
Profit and loss account20,800(32,873)
Shareholders' funds20,801(32,872)
The financial statements were approved and authorised for issue by the Director on 14 March 2024, and are signed on its behalf by:
SHAH, Urvashi
Director
Registered Company No. 11046073
STOKE-ON-TRENT ACCOUNTANTS LTD
Notes to the Financial Statements
for the year ended 30 April 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings15-
Office Equipment-3
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20232022
Average number of employees during the year11
3.Intangible assets

Total

£
Cost or valuation
At 01 May 222,000
At 30 April 232,000
Amortisation and impairment
At 01 May 221,600
Charge for year200
At 30 April 231,800
Net book value
At 30 April 23200
At 30 April 22400
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 2230,117
Additions292
At 30 April 2330,409
Depreciation and impairment
At 01 May 2222,892
Charge for year1,660
At 30 April 2324,552
Net book value
At 30 April 235,857
At 30 April 227,225
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables7,1624,499
Other debtors78,276203
Prepayments and accrued income2,824-
Total88,2624,702
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables10,3359,496
Bank borrowings and overdrafts15,0278,825
Taxation and social security16,2499,122
Other creditors16743,751
Accrued liabilities and deferred income566941
Total42,34472,135
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts76,14391,170
Total76,14391,170