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Registered number: 12041439
STL Architecture Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2024
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12041439
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 17,934 17,286
17,934 17,286
CURRENT ASSETS
Debtors 4 228,504 400,865
Cash at bank and in hand 294,959 285,488
523,463 686,353
Creditors: Amounts Falling Due Within One Year 5 (108,346 ) (172,362 )
NET CURRENT ASSETS (LIABILITIES) 415,117 513,991
TOTAL ASSETS LESS CURRENT LIABILITIES 433,051 531,277
PROVISIONS FOR LIABILITIES
Deferred Taxation (2,401 ) (989 )
NET ASSETS 430,650 530,288
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 430,550 530,188
SHAREHOLDERS' FUNDS 430,650 530,288
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For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 Profit and Loss Account.
On behalf of the board
Mrs C Tanner
Director
07/03/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 20% straight line
Fixtures & Fittings 33% straight line
Computer Equipment 33% straight line
1.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
1.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
1.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
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1.7. Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised where these is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligations and the amount of the obligation can be estimated reliably.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 7 (2023: 7)
7 7
3. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 July 2023 - 14,995 11,042 26,037
Additions 20,650 500 9,483 30,633
Disposals (20,650 ) - (933 ) (21,583 )
As at 30 June 2024 - 15,495 19,592 35,087
Depreciation
As at 1 July 2023 - 1,666 7,085 8,751
Provided during the period 3,098 5,012 4,297 12,407
Disposals (3,098 ) - (907 ) (4,005 )
As at 30 June 2024 - 6,678 10,475 17,153
Net Book Value
As at 30 June 2024 - 8,817 9,117 17,934
As at 1 July 2023 - 13,329 3,957 17,286
4. Debtors
2024 2023
£ £
Due within one year
Trade debtors 29,427 75,699
Other debtors 199,077 325,166
228,504 400,865
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 12,421 1,070
Amounts owed to participating interests 29,474 27,000
Other creditors 15,007 22,780
Taxation and social security 51,444 121,512
108,346 172,362
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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7. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
Land and buildings
2024 2023
£ £
Between 1 and 5 years 28,264 45,268
28,264 45,268
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 July 2023 Amounts advanced Amounts repaid Amounts written off As at 30 June 2024
£ £ £ £ £
Mrs Ceri Helen Tanner 65,573 - 17,123 - 48,450
Mr Shaun Tanner 65,572 - 17,123 - 48,449
The above loans are unsecured, interest free and repayable on demand.
9. Related Party Transactions
Included within Other Creditors is an amount of £29,474 (2023: £27,000) due to ST Limited, a company under common control.
10. General Information
STL Architecture Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12041439 . The registered office is LIME HOUSE GRASS HILL, CAVERSHAM, READING, RG4 7TJ.
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