| STUK06 Ltd |
| Notes to the Accounts |
| for the year ended 31 December 2024 |
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| 1 |
Accounting policies |
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Basis of preparation |
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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). |
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Turnover |
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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. |
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Stocks |
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Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised. |
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Debtors |
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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. |
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Creditors |
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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. |
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Taxation |
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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. |
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| 2 |
Going concern |
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The accounts have been prepared on the going concern basis assuming the continued support of its directors, associated companies and their lenders. |
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| 3 |
Employees |
2024 |
|
2023 |
| Number |
Number |
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Average number of persons employed by the company |
1 |
|
1 |
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| 4 |
Debtors |
2024 |
|
2023 |
| £ |
£ |
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Amounts owed by associated companies |
|
466,864 |
|
86,000 |
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Other debtors |
48,306 |
|
102,750 |
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515,170 |
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188,750 |
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| 5 |
Creditors: amounts falling due within one year |
2024 |
|
2023 |
| £ |
£ |
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Bank loans and overdrafts |
1,607,696 |
|
- |
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Trade creditors |
348,499 |
|
527,549 |
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Amounts owed to associated companies |
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2,832,955 |
|
3,002,555 |
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Directors' loan |
144,186 |
|
144,186 |
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Deposits held |
120,000 |
|
120,000 |
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Other creditors |
1,250 |
|
1,250 |
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5,054,586 |
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3,795,540 |
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| 6 |
Loans |
2024 |
|
2023 |
| £ |
£ |
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Creditors include: |
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Secured bank loans |
1,607,696 |
|
- |
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Bank loans of £1,607,696 are secured by a first charge by way of a legal mortgage over the company's development property stock and a fixed and floating charge over all the other assets of the company. There is also a personal guarantee by each of the directors A Alexandrou, G Leonidas and P Demetri. |
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| 7 |
Loans by directors |
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Description and conditions |
B/fwd |
Paid |
Repaid |
C/fwd |
| £ |
£ |
£ |
£ |
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P Demetri |
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Loan to the company |
144,186 |
|
- |
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- |
|
144,186 |
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|
144,186 |
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- |
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- |
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144,186 |
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| 8 |
Related party transactions |
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As at 31 December 2024 the company was loaned: £781,277 (2023 - £679,877) by Atlantic Lodge (Housing) Ltd £865,853 (2023 - £865,853) by Friday Hill House Ltd £118,667 (2023 - £118,667) by Southern Territory (UK) Ltd £3,000 (2023 - £3,000) by STUK10 Ltd £2,000 (2023 - £2,000) by STUK01 Ltd £1,062,158 (2023 - £1,333,158) by Southern Territory Ltd These loans are included in creditors and were made on an interest free basis with no set repayment date. As at 31 December 2024 the company loaned: £91,000 (2023 - £86,000) to STUK07 Ltd £375,864 (2023 - £Nil) to 601 Lordship Lane Ltd These loans are included in debtors and are made on an interest free basis with no set repayment date. Atlantic Lodge (Housing) Ltd, Friday Hill House Ltd, Southern Territory Ltd and 601 Lordship Lane Ltd are companies in which the directors A Alexandrou and G Leonidas both have an interest in. Southern Territory (UK) Ltd, STUK07 Ltd, STUK01 Ltd and STUK10 Ltd are companies in which the director A Alexandrou has an interest in. |
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| 9 |
Controlling party |
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There is no ultimate controlling party. Each of the directors hold 1/3rd of the issued share capital of the company. These are held in the individual names of A Alexandrou and G Leonidas, and P Demetri holds his shares via his company Felsteads Holdings Ltd (a company in which he controls 100%). |
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| 10 |
Other information |
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STUK06 Ltd is a private company limited by shares and incorporated in England. Its registered office is: |
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Atlantic Business Centre |
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1 The Green |
|
London |
|
E4 7ES |