Stalder & Co Limited - Filleted accounts

Registered number

04734370

Stalder & Co Limited

Filleted Accounts

31 December 2024

Stalder & Co Limited
Registered number:		04734370
Balance Sheet
as at 31 December 2024

Notes			2024			2023
£				£
Fixed assets
Intangible assets	3		-			1,360

Current assets
Debtors	4	97,391			145,249

Creditors: amounts falling due within one year	5	(147,237)			(146,161)

Net current liabilities			(49,846)			(912)

Net (liabilities)/assets			(49,846)			448

Capital and reserves
Called up share capital			100			100
Profit and loss account			(49,946)			348

Shareholders' funds			(49,846)			448

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.




Louis Stalder
Director
Approved by the board on 29 September 2025

Stalder & Co Limited
Notes to the Accounts
for the year ended 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. 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.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	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.


2	Employees	2024		2023
Number			Number

	Average number of persons employed by the company	2		2


3	Intangible fixed assets			£
	Goodwill:

	Cost
	At 1 January 2024			35,000
	At 31 December 2024			35,000

	Amortisation
	At 1 January 2024			33,640
	Provided during the year			1,360
	At 31 December 2024			35,000

	Net book value
	At 31 December 2024			-
	At 31 December 2023			1,360

	Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.


4	Debtors	2024		2023
£			£

	Director's loan	87,029		145,249
	Other debtors	10,362		-
		97,391		145,249


5	Creditors: amounts falling due within one year	2024		2023
£			£

	Bank loans and overdrafts	44,905		12,581
	Taxation and social security costs	100,267		126,447
	Other creditors	2,065		7,133
		147,237		146,161


6	Controlling party

	Louis Stalder and Caroline Stalder together control the company by virtue of their combined shareholding.


7	Other information

	Stalder & Co Limited is a private company limited by shares and incorporated in England. Its registered office is:
	40 Manchester Street
	London
	W1U 7LL