IRIS Accounts Production v24.1.0.578 06367267 Board of Directors 1.1.23 31.12.23 31.12.23 true false true false false false true false Ordinary 0.0100 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh063672672022-12-31063672672023-12-31063672672023-01-012023-12-31063672672021-12-31063672672022-01-012022-12-31063672672022-12-3106367267ns15:EnglandWales2023-01-012023-12-3106367267ns14:PoundSterling2023-01-012023-12-3106367267ns10:Director12023-01-012023-12-3106367267ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3106367267ns10:SmallEntities2023-01-012023-12-3106367267ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3106367267ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3106367267ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3106367267ns10:FullAccounts2023-01-012023-12-310636726712023-01-012023-12-3106367267ns10:OrdinaryShareClass12023-01-012023-12-3106367267ns10:Director22023-01-012023-12-3106367267ns10:Director32023-01-012023-12-3106367267ns10:Director42023-01-012023-12-3106367267ns10:CompanySecretary12023-01-012023-12-3106367267ns10:RegisteredOffice2023-01-012023-12-3106367267ns5:CurrentFinancialInstruments2023-12-3106367267ns5:CurrentFinancialInstruments2022-12-3106367267ns5:Non-currentFinancialInstruments2023-12-3106367267ns5:Non-currentFinancialInstruments2022-12-3106367267ns5:ShareCapital2023-12-3106367267ns5:ShareCapital2022-12-3106367267ns5:SharePremium2023-12-3106367267ns5:SharePremium2022-12-3106367267ns5:RetainedEarningsAccumulatedLosses2023-12-3106367267ns5:RetainedEarningsAccumulatedLosses2022-12-3106367267ns5:NetGoodwill2023-01-012023-12-3106367267ns5:PlantMachinery2023-01-012023-12-3106367267ns5:NetGoodwill2022-12-3106367267ns5:IntangibleAssetsOtherThanGoodwill2022-12-3106367267ns5:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3106367267ns5:NetGoodwill2023-12-3106367267ns5:IntangibleAssetsOtherThanGoodwill2023-12-3106367267ns5:NetGoodwill2022-12-3106367267ns5:IntangibleAssetsOtherThanGoodwill2022-12-3106367267ns5:PlantMachinery2022-12-3106367267ns5:PlantMachinery2023-12-3106367267ns5:PlantMachinery2022-12-3106367267ns5:CostValuation2022-12-3106367267ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3106367267ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3106367267ns10:OrdinaryShareClass12023-12-3106367267ns5:RetainedEarningsAccumulatedLosses2022-12-3106367267ns5:SharePremium2022-12-3106367267ns5:ContinuingOperations2022-12-3106367267ns5:RetainedEarningsAccumulatedLosses2023-01-012023-12-3106367267ns5:ContinuingOperations2023-12-31
REGISTERED NUMBER: 06367267 (England and Wales)












Stockopedia Ltd

Unaudited Financial Statements

for the Year Ended 31 December 2023






Stockopedia Ltd (Registered number: 06367267)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company information 1

Balance sheet 2

Notes to the financial statements 4


Stockopedia Ltd

Company Information
for the Year Ended 31 December 2023







Directors: S C G Stevens
E Pagecroft
D G Brickell
P R Ensor





Secretary: D G Brickell





Registered office: Oxford Centre for Innovation
New Road
Oxford
OX1 1BY





Registered number: 06367267 (England and Wales)





Accountants: Warr & Co Limited
Chartered Accountants
Mynshull House
78 Churchgate
Stockport
Cheshire
SK1 1YJ

Stockopedia Ltd (Registered number: 06367267)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes £    £    £    £   
Fixed assets
Intangible assets 4 117,682 264,017
Tangible assets 5 17,243 22,305
Investments 6 3,250 3,250
138,175 289,572

Current assets
Debtors 7 10,900 8,824
Cash at bank 84,137 174,724
95,037 183,548
Creditors
Amounts falling due within one year 8 1,455,907 1,548,251
Net current liabilities (1,360,870 ) (1,364,703 )
Total assets less current liabilities (1,222,695 ) (1,075,131 )

Creditors
Amounts falling due after more than one
year

9

55,854

30,854
Net liabilities (1,278,549 ) (1,105,985 )

Capital and reserves
Called up share capital 10 3,490 3,490
Share premium 11 3,580,195 3,580,195
Retained earnings 11 (4,862,234 ) (4,689,670 )
Shareholders' funds (1,278,549 ) (1,105,985 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Stockopedia Ltd (Registered number: 06367267)

Balance Sheet - continued
31 December 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 March 2024 and were signed on its behalf by:





S C G Stevens - Director


Stockopedia Ltd (Registered number: 06367267)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. Statutory information

Stockopedia Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting policies

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared on a going concern basis on the grounds that the directors will continue to provide sufficient finance to enable the company to continue trading for the foreseeable future.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Pension costs and other post-retirement benefits
The company operates a defined contribution auto enrolment pension scheme. Contributions payable for the year are charged in the profit and loss account.

Intangible fixed assets
Intangible fixed assets relate to website development costs. The costs are being amortised evenly over their estimated useful life of five years.

Revenue recognition
The company invoices subscriptions on a month by month basis. The income from these subscriptions are recognised as revenue in the month in which signup occurs.

The company also invoices subscriptions for periods up to thirty six months in advance. The income from these subscriptions is apportioned and included in revenue in the relevant accounting period to which it relates. Revenue relating to future years is included in creditors as deferred income.

Stockopedia Ltd (Registered number: 06367267)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. Accounting policies - continued

Consolidated accounts
The company qualifies as a small group and the directors have taken advantage of the exemption provided by Section 398 of the Companies Act 2006 not to prepare group financial statements. As such these financial statements present information about the company as an individual undertaking only and not about its group.

3. Employees and directors

The average number of employees during the year was 21 (2022 - 30 ) .

4. Intangible fixed assets
Other
intangible
Goodwill assets Totals
£    £    £   
Cost
At 1 January 2023
and 31 December 2023 10,001 1,921,589 1,931,590
Amortisation
At 1 January 2023 8,000 1,659,573 1,667,573
Charge for year 2,000 144,335 146,335
At 31 December 2023 10,000 1,803,908 1,813,908
Net book value
At 31 December 2023 1 117,681 117,682
At 31 December 2022 2,001 262,016 264,017

Stockopedia Ltd (Registered number: 06367267)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. Tangible fixed assets
Plant and
machinery
etc
£   
Cost
At 1 January 2023 61,849
Additions 2,375
Disposals (4,147 )
At 31 December 2023 60,077
Depreciation
At 1 January 2023 39,544
Charge for year 5,747
Eliminated on disposal (2,457 )
At 31 December 2023 42,834
Net book value
At 31 December 2023 17,243
At 31 December 2022 22,305

6. Fixed asset investments
Shares in
group
undertakin
£   
Cost
At 1 January 2023
and 31 December 2023 3,250
Net book value
At 31 December 2023 3,250
At 31 December 2022 3,250

7. Debtors: amounts falling due within one year
31.12.23 31.12.22
£    £   
Other debtors 10,900 8,824

Stockopedia Ltd (Registered number: 06367267)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. Creditors: amounts falling due within one year
31.12.23 31.12.22
£    £   
Trade creditors 43,818 13,366
Taxation and social security 159,776 342,419
Other creditors 1,252,313 1,192,466
1,455,907 1,548,251

9. Creditors: amounts falling due after more than one year
31.12.23 31.12.22
£    £   
Other creditors 55,854 30,854

10. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
3,489,996 Ordinary £.001 3,490 3,490

11. Reserves
Retained Share
earnings premium Totals
£    £    £   

At 1 January 2023 (4,689,670 ) 3,580,195 (1,109,475 )
Deficit for the year (172,564 ) (172,564 )
At 31 December 2023 (4,862,234 ) 3,580,195 (1,282,039 )