ST1 Consulting Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06543111

ST1 Consulting Limited

Filleted Unaudited Financial Statements

For the year ended

31 March 2025

ST1 Consulting Limited

Statement of Financial Position

31 March 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		36,795	49,060

Current assets

Debtors	6	760,058	641,396
Cash at bank and in hand		421,203	516,299
		------------	------------
		1,181,261	1,157,695

Creditors: amounts falling due within one year	7	801,967		852,191
		------------		------------
Net current assets			379,294	305,504
			---------	---------
Total assets less current liabilities			416,089	354,564

Creditors: amounts falling due after more than one year	8		7,229	61,144

Provisions

Taxation including deferred tax	6,439	8,349
	---------	---------
Net assets	402,421	285,071
	---------	---------

ST1 Consulting Limited

Statement of Financial Position (continued)

31 March 2025

	2025		2024
Note	£	£	£

Capital and reserves

Called up share capital	100	100
Profit and loss account	402,321	284,971
	---------	---------
Shareholders funds	402,421	285,071
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 27 November 2025 , and are signed on behalf of the board by:

A E Silley	P J Tyler
Director	Director

Company registration number: 06543111

ST1 Consulting Limited

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3D Prospect Point, St. Thomas Place, Ely, CB7 4EX.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: Overheads incurred by a group company which relate to this company have been recharged on a monthly basis at an amount that the directors feel represents the cost. Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The directors consider that there are no key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all material timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	25% reducing balance

Financial instruments

The company holds basic financial instruments as defined in FRS102. The financial assets and financial liabilities of the company and their measurement basis are as follows: Financial assets - trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments. Cash at bank is classified as a basic financial instrument and is measured at amortised cost. Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 23 (2024: 28 ).

5. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 1 April 2024 and 31 March 2025	172,264	172,264
	---------	---------
Depreciation
At 1 April 2024	123,204	123,204
Charge for the year	12,265	12,265
	---------	---------
At 31 March 2025	135,469	135,469
	---------	---------
Carrying amount
At 31 March 2025	36,795	36,795
	---------	---------
At 31 March 2024	49,060	49,060
	---------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	424,279	332,234
Amounts owed by group undertakings and undertakings in which the company has a participating interest	322,378	299,463
Other debtors	13,401	9,699
	---------	---------
	760,058	641,396
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	53,915	53,915
Trade creditors	16,231	27,462
Amounts owed to group undertakings and undertakings in which the company has a participating interest	387,795	464,784
Social security and other taxes	335,810	229,490
Other creditors	8,216	76,540
	---------	---------
	801,967	852,191
	---------	---------

The bank overdraft and loan is secured by way of a fixed and floating charges on the assets of the company and by personal guarantees by the directors.

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	7,229	61,144
	-------	--------

The bank overdraft and loan is secured by way of a fixed and floating charges on the assets of the company and by personal guarantees by the directors.

9. Controlling party

The company is a wholly owned subsidiary of ST1 Group Limited which is registered at 3d Prospect House, St Thomas Place, Ely, CB7 4EX.