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STUDIO INGENIUM LTD

Registered Number
13560038
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

STUDIO INGENIUM LTD
Company Information
for the year from 1 September 2023 to 31 August 2024

Director

CZEPEK, Julia

Registered Address

1 Gemini Court, 42a Throwley Way
Sutton
SM1 4AF

Registered Number

13560038 (England and Wales)
STUDIO INGENIUM LTD
Statement of Financial Position
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,9611,145
3,9611,145
Current assets
Debtors413,94443,942
Cash at bank and on hand100,76947,420
114,71391,362
Creditors amounts falling due within one year5(44,597)(49,213)
Net current assets (liabilities)70,11642,149
Total assets less current liabilities74,07743,294
Creditors amounts falling due after one year6(55)(389)
Provisions for liabilities7(990)(240)
Net assets73,03242,665
Capital and reserves
Called up share capital100100
Profit and loss account72,93242,565
Shareholders' funds73,03242,665
The financial statements were approved and authorised for issue by the Director on 10 January 2025, and are signed on its behalf by:
CZEPEK, Julia
Director
Registered Company No. 13560038
STUDIO INGENIUM LTD
Notes to the Financial Statements
for the year ended 31 August 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment25
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 September 231,7571,757
Additions4,1374,137
At 31 August 245,8945,894
Depreciation and impairment
At 01 September 23612612
Charge for year1,3211,321
At 31 August 241,9331,933
Net book value
At 31 August 243,9613,961
At 31 August 231,1451,145
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables10,83641,221
Other debtors3,1082,721
Total13,94443,942
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security41,93837,779
Other creditors2,65911,434
Total44,59749,213
6.Creditors: amounts due after one year

2024

2023

££
Other creditors55389
Total55389
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)990240
Total990240