The Standing CT Company Limited

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—5

Registered number: 10380100

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		93,233		275,669
Investments	5		73,899		73,899

			167,132		349,568
CURRENT ASSETS
Debtors	6	11,428		162,772
Cash at bank and in hand		143,394		58,403

		154,822		221,175
Creditors: Amounts Falling Due Within One Year	7	(316,683 )		(542,196 )

NET CURRENT ASSETS (LIABILITIES)			(161,861 )		(321,021 )

TOTAL ASSETS LESS CURRENT LIABILITIES			5,271		28,547

Creditors: Amounts Falling Due After More Than One Year	8		(35,107 )		(114,823 )

NET LIABILITIES			(29,836 )		(86,276 )

CAPITAL AND RESERVES
Called up share capital	10		10,313		10,286
Share premium account			1,761,434		1,745,398
Income Statement			(1,801,583 )		(1,841,960 )

SHAREHOLDERS' FUNDS			(29,836)		(86,276)

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The Standing CT Company Limited

Statement of Financial Position (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement.

On behalf of the board

J S Kraft

Director

23rd October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

The Standing CT Company Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10380100 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.

2. Accounting Policies

2.1. 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.

2.2. 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.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

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.

2.3. 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:

Plant & Machinery	20% Reducing balance
Motor Vehicles	20% Reducing balance
Computer Equipment	20% Reducing balance

2.4. 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 income statement 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 the income statement as incurred.

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2023: 5)

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The Standing CT Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 January 2024	393,526	182,492	6,846	582,864
Additions	-	-	1,350	1,350
Disposals	(267,488 )	-	-	(267,488 )

As at 31 December 2024	126,038	182,492	8,196	316,726

Depreciation
As at 1 January 2024	204,172	99,139	3,884	307,195
Provided during the period	27,155	16,671	660	44,486
Disposals	(128,188 )	-	-	(128,188 )

As at 31 December 2024	103,139	115,810	4,544	223,493

Net Book Value
As at 31 December 2024	22,899	66,682	3,652	93,233

As at 1 January 2024	189,354	83,353	2,962	275,669

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2024	73,899

As at 31 December 2024	73,899

Provision
As at 1 January 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	73,899

As at 1 January 2024	73,899

6. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	38	133,492
Other debtors	11,390	29,280

	11,428	162,772

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The Standing CT Company Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	11,845	56,799
Trade creditors	15,916	37,964
Bank loans and overdrafts	6,250	6,250
Other creditors	282,672	412,347
Taxation and social security	-	28,836

	316,683	542,196

8. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	9,065	82,531
Bank loans	26,042	32,292

	35,107	114,823

9. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	11,845	56,799
Later than one year and not later than five years	9,065	82,531

	20,910	139,330

	20,910	139,330

10. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	10,313	10,286

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