Registered number
04575523
STM Environmental Consultants Limited
Unaudited Filleted Accounts
31 December 2024
STM Environmental Consultants Limited
Registered number: 04575523
Balance Sheet
as at 31 December 2024
Notes 31 December 2024 31 March 2024
£ £
Fixed assets
Tangible assets 3 35,186 34,525
Current assets
Debtors 4 203,362 133,687
Cash at bank and in hand 914,979 624,869
1,118,341 758,556
Creditors: amounts falling due within one year 5 (322,897) (162,101)
Net current assets 795,444 596,455
Net assets 830,630 630,980
Capital and reserves
Called up share capital 100 100
Profit and loss account 830,530 630,880
Shareholder's funds 830,630 630,980
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
S Makoni
Director
Approved by the board on 10 July 2025
STM Environmental Consultants Limited
Notes to the Accounts
for the period from 1 April 2024 to 31 December 2024
1 Accounting policies
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).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Motor vehicles 20% reducing balance
Plant, machinery, tools and equipment 20% reducing balance
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there 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 obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 31 Dec 2024 31 Mar 2024
Number Number
Average number of persons employed by the company 13 13
3 Tangible fixed assets
Plant, machinery, tools and equipment Motor vehicles Total
£ £ £
Cost
At 1 April 2024 74,724 35,645 110,369
Additions - 11,990 11,990
Disposals - (12,500) (12,500)
At 31 December 2024 74,724 35,135 109,859
Depreciation
At 1 April 2024 63,836 12,008 75,844
Charge for the period 1,633 4,576 6,209
On disposals - (7,380) (7,380)
At 31 December 2024 65,469 9,204 74,673
Net book value
At 31 December 2024 9,255 25,931 35,186
At 31 March 2024 10,888 23,637 34,525
4 Debtors 31 Dec 2024 31 Mar 2024
£ £
Trade debtors 148,641 68,114
Other debtors 54,721 65,573
203,362 133,687
5 Creditors: amounts falling due within one year 31 Dec 2024 31 Mar 2024
£ £
Trade creditors 2,362 2,363
Taxation and social security costs 270,901 157,509
Other creditors 49,634 2,229
322,897 162,101
6 Other information
STM Environmental Consultants Limited is a private company limited by shares and incorporated in England. Its registered office is Unit 6 Crane Mews, 32 Gould Road, Twickenham, TW2 6RS.
7 Parent company
STM Environmental Consultants Limited is a 100% subsidiary of STM Investment Holdings Limited, whose registered office and principal place of business is 23 Michelham Gardens, Twickenham TW1 4SD.
8 Related party transactions
During the period dividends of £85,000 (year enidng 31 March 2024: £87,000) were paid to the parent company.
9 Post balance sheet
Swing Holdings Limited acquired 100% of the issued share capital of the company in January 2025.
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