2023-09-012024-08-312024-08-31false11269126STRAIGHT LINE CONSULTING LIMITED2025-05-29falseiso4217:GBPxbrli:pure112691262023-09-01112691262024-08-31112691262023-09-012024-08-31112691262022-09-01112691262023-08-31112691262022-09-012023-08-3111269126bus:SmallEntities2023-09-012024-08-3111269126bus:AuditExempt-NoAccountantsReport2023-09-012024-08-3111269126bus:FullAccounts2023-09-012024-08-3111269126bus:PrivateLimitedCompanyLtd2023-09-012024-08-3111269126core:WithinOneYear2024-08-3111269126core:AfterOneYear2024-08-3111269126core:WithinOneYear2023-08-3111269126core:AfterOneYear2023-08-3111269126core:ShareCapital2024-08-3111269126core:SharePremium2024-08-3111269126core:RevaluationReserve2024-08-3111269126core:OtherReservesSubtotal2024-08-3111269126core:RetainedEarningsAccumulatedLosses2024-08-3111269126core:ShareCapital2023-08-3111269126core:SharePremium2023-08-3111269126core:RevaluationReserve2023-08-3111269126core:OtherReservesSubtotal2023-08-3111269126core:RetainedEarningsAccumulatedLosses2023-08-3111269126core:LandBuildings2024-08-3111269126core:PlantMachinery2024-08-3111269126core:Vehicles2024-08-3111269126core:FurnitureFittings2024-08-3111269126core:OfficeEquipment2024-08-3111269126core:NetGoodwill2024-08-3111269126core:IntangibleAssetsOtherThanGoodwill2024-08-3111269126core:ListedExchangeTraded2024-08-3111269126core:UnlistedNon-exchangeTraded2024-08-3111269126core:LandBuildings2023-08-3111269126core:PlantMachinery2023-08-3111269126core:Vehicles2023-08-3111269126core:FurnitureFittings2023-08-3111269126core:OfficeEquipment2023-08-3111269126core:NetGoodwill2023-08-3111269126core:IntangibleAssetsOtherThanGoodwill2023-08-3111269126core:ListedExchangeTraded2023-08-3111269126core:UnlistedNon-exchangeTraded2023-08-3111269126core:LandBuildings2023-09-012024-08-3111269126core:PlantMachinery2023-09-012024-08-3111269126core:Vehicles2023-09-012024-08-3111269126core:FurnitureFittings2023-09-012024-08-3111269126core:OfficeEquipment2023-09-012024-08-3111269126core:NetGoodwill2023-09-012024-08-3111269126core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3111269126core:ListedExchangeTraded2023-09-012024-08-3111269126core:UnlistedNon-exchangeTraded2023-09-012024-08-3111269126core:MoreThanFiveYears2023-09-012024-08-3111269126core:Non-currentFinancialInstruments2024-08-3111269126core:Non-currentFinancialInstruments2023-08-3111269126dpl:CostSales2023-09-012024-08-3111269126dpl:DistributionCosts2023-09-012024-08-3111269126core:LandBuildings2023-09-012024-08-3111269126core:PlantMachinery2023-09-012024-08-3111269126core:Vehicles2023-09-012024-08-3111269126core:FurnitureFittings2023-09-012024-08-3111269126core:OfficeEquipment2023-09-012024-08-3111269126dpl:AdministrativeExpenses2023-09-012024-08-3111269126core:NetGoodwill2023-09-012024-08-3111269126core:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3111269126dpl:GroupUndertakings2023-09-012024-08-3111269126dpl:ParticipatingInterests2023-09-012024-08-3111269126dpl:GroupUndertakingscore:ListedExchangeTraded2023-09-012024-08-3111269126core:ListedExchangeTraded2023-09-012024-08-3111269126dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-09-012024-08-3111269126core:UnlistedNon-exchangeTraded2023-09-012024-08-3111269126dpl:CostSales2022-09-012023-08-3111269126dpl:DistributionCosts2022-09-012023-08-3111269126core:LandBuildings2022-09-012023-08-3111269126core:PlantMachinery2022-09-012023-08-3111269126core:Vehicles2022-09-012023-08-3111269126core:FurnitureFittings2022-09-012023-08-3111269126core:OfficeEquipment2022-09-012023-08-3111269126dpl:AdministrativeExpenses2022-09-012023-08-3111269126core:NetGoodwill2022-09-012023-08-3111269126core:IntangibleAssetsOtherThanGoodwill2022-09-012023-08-3111269126dpl:GroupUndertakings2022-09-012023-08-3111269126dpl:ParticipatingInterests2022-09-012023-08-3111269126dpl:GroupUndertakingscore:ListedExchangeTraded2022-09-012023-08-3111269126core:ListedExchangeTraded2022-09-012023-08-3111269126dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-09-012023-08-3111269126core:UnlistedNon-exchangeTraded2022-09-012023-08-3111269126core:NetGoodwill2024-08-3111269126core:IntangibleAssetsOtherThanGoodwill2024-08-3111269126core:LandBuildings2024-08-3111269126core:PlantMachinery2024-08-3111269126core:Vehicles2024-08-3111269126core:FurnitureFittings2024-08-3111269126core:OfficeEquipment2024-08-3111269126core:AfterOneYear2024-08-3111269126core:WithinOneYear2024-08-3111269126core:ListedExchangeTraded2024-08-3111269126core:UnlistedNon-exchangeTraded2024-08-3111269126core:ShareCapital2024-08-3111269126core:SharePremium2024-08-3111269126core:RevaluationReserve2024-08-3111269126core:OtherReservesSubtotal2024-08-3111269126core:RetainedEarningsAccumulatedLosses2024-08-3111269126core:NetGoodwill2023-08-3111269126core:IntangibleAssetsOtherThanGoodwill2023-08-3111269126core:LandBuildings2023-08-3111269126core:PlantMachinery2023-08-3111269126core:Vehicles2023-08-3111269126core:FurnitureFittings2023-08-3111269126core:OfficeEquipment2023-08-3111269126core:AfterOneYear2023-08-3111269126core:WithinOneYear2023-08-3111269126core:ListedExchangeTraded2023-08-3111269126core:UnlistedNon-exchangeTraded2023-08-3111269126core:ShareCapital2023-08-3111269126core:SharePremium2023-08-3111269126core:RevaluationReserve2023-08-3111269126core:OtherReservesSubtotal2023-08-3111269126core:RetainedEarningsAccumulatedLosses2023-08-3111269126core:NetGoodwill2022-09-0111269126core:IntangibleAssetsOtherThanGoodwill2022-09-0111269126core:LandBuildings2022-09-0111269126core:PlantMachinery2022-09-0111269126core:Vehicles2022-09-0111269126core:FurnitureFittings2022-09-0111269126core:OfficeEquipment2022-09-0111269126core:AfterOneYear2022-09-0111269126core:WithinOneYear2022-09-0111269126core:ListedExchangeTraded2022-09-0111269126core:UnlistedNon-exchangeTraded2022-09-0111269126core:ShareCapital2022-09-0111269126core:SharePremium2022-09-0111269126core:RevaluationReserve2022-09-0111269126core:OtherReservesSubtotal2022-09-0111269126core:RetainedEarningsAccumulatedLosses2022-09-0111269126core:AfterOneYear2023-09-012024-08-3111269126core:WithinOneYear2023-09-012024-08-3111269126core:Non-currentFinancialInstrumentscore:CostValuation2023-09-012024-08-3111269126core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-012024-08-3111269126core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-012024-08-3111269126core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-012024-08-3111269126core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-012024-08-3111269126core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-012024-08-3111269126core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3111269126core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3111269126core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-012024-08-3111269126core:Non-currentFinancialInstrumentscore:CostValuation2024-08-3111269126core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-08-3111269126core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-08-3111269126core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-08-3111269126core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-08-3111269126core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-08-3111269126core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-08-3111269126core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-08-3111269126core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-08-3111269126core:Non-currentFinancialInstrumentscore:CostValuation2023-08-3111269126core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-08-3111269126core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-08-3111269126core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-08-3111269126core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-08-3111269126core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-08-3111269126core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-08-3111269126core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-08-3111269126core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-08-3111269126bus:Director12023-09-012024-08-3111269126bus:Director22023-09-012024-08-3111269126core:FurnitureFittingsToolsEquipment2023-08-3111269126core:FurnitureFittingsToolsEquipment2023-09-012024-08-3111269126core:FurnitureFittingsToolsEquipment2024-08-31

STRAIGHT LINE CONSULTING LIMITED

Registered Number
11269126
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2024

STRAIGHT LINE CONSULTING LIMITED
Company Information
for the year from 1 September 2023 to 31 August 2024

Directors

Craig Eadie
Avril Gorringe

Registered Address

2 Upperton Gardens
Eastbourne
BN21 2AH

Registered Number

11269126 (England and Wales)
STRAIGHT LINE CONSULTING LIMITED
Statement of Financial Position
31 August 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets31,3331,333
Tangible assets4185,572233,519
186,905234,852
Current assets
Debtors51,867,7831,766,321
Cash at bank and on hand405,405176,381
2,273,1881,942,702
Creditors amounts falling due within one year6(1,158,769)(1,235,953)
Net current assets (liabilities)1,114,419706,749
Total assets less current liabilities1,301,324941,601
Creditors amounts falling due after one year7(136,499)(174,324)
Net assets1,164,825767,277
Capital and reserves
Called up share capital100100
Profit and loss account1,164,725767,177
Shareholders' funds1,164,825767,277
The financial statements were approved and authorised for issue by the Board of Directors on 29 May 2025, and are signed on its behalf by:
Craig Eadie
Director
Registered Company No. 11269126
STRAIGHT LINE CONSULTING LIMITED
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Private number plate is being amortised evenly over its estimated useful life of nil years.
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:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
2.Average number of employees

20242023
Average number of employees during the year139
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 September 231,3331,333
At 31 August 241,3331,333
Net book value
At 31 August 241,3331,333
At 31 August 231,3331,333
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 September 2319,143272,2999,53230,329331,303
Additions-2,000-7,9919,991
At 31 August 2419,143274,2999,53238,320341,294
Depreciation and impairment
At 01 September 23-75,9244,14817,71297,784
Charge for year-49,4901,0777,37157,938
At 31 August 24-125,4145,22525,083155,722
Net book value
At 31 August 2419,143148,8854,30713,237185,572
At 31 August 2319,143196,3755,38412,617233,519
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,520,5651,587,280
Amounts owed by associates and joint ventures / participating interests110,40894,633
Other debtors224,98268,123
Prepayments and accrued income11,82816,285
Total1,867,7831,766,321
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables674,990824,071
Bank borrowings and overdrafts17,24427,243
Taxation and social security300,364159,947
Other creditors-13,521
Accrued liabilities and deferred income166,171211,171
Total1,158,7691,235,953
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.
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts70,25288,763
Other creditors66,24785,561
Total136,499174,324
8.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts66,24785,561