2024-09-01 2025-08-31 2025-08-31 false 13560038 STUDIO INGENIUM LTD 2026-05-21 74100 false iso4217:GBP xbrli:pure 13560038 2024-08-31 13560038 2025-08-31 13560038 2024-09-01 2025-08-31 13560038 2023-08-31 13560038 2024-08-31 13560038 2023-09-01 2024-08-31 13560038 bus:SmallEntities 2024-09-01 2025-08-31 13560038 bus:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 13560038 bus:FullAccounts 2024-09-01 2025-08-31 13560038 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 13560038 core:WithinOneYear 2025-08-31 13560038 core:AfterOneYear 2025-08-31 13560038 core:WithinOneYear 2024-08-31 13560038 core:AfterOneYear 2024-08-31 13560038 core:ShareCapital 2025-08-31 13560038 core:SharePremium 2025-08-31 13560038 core:RevaluationReserve 2025-08-31 13560038 core:OtherReservesSubtotal 2025-08-31 13560038 core:RetainedEarningsAccumulatedLosses 2025-08-31 13560038 core:ShareCapital 2024-08-31 13560038 core:SharePremium 2024-08-31 13560038 core:RevaluationReserve 2024-08-31 13560038 core:OtherReservesSubtotal 2024-08-31 13560038 core:RetainedEarningsAccumulatedLosses 2024-08-31 13560038 core:LandBuildings 2025-08-31 13560038 core:PlantMachinery 2025-08-31 13560038 core:Vehicles 2025-08-31 13560038 core:FurnitureFittings 2025-08-31 13560038 core:OfficeEquipment 2025-08-31 13560038 core:NetGoodwill 2025-08-31 13560038 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 13560038 core:ListedExchangeTraded 2025-08-31 13560038 core:UnlistedNon-exchangeTraded 2025-08-31 13560038 core:LandBuildings 2024-08-31 13560038 core:PlantMachinery 2024-08-31 13560038 core:Vehicles 2024-08-31 13560038 core:FurnitureFittings 2024-08-31 13560038 core:OfficeEquipment 2024-08-31 13560038 core:NetGoodwill 2024-08-31 13560038 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 13560038 core:ListedExchangeTraded 2024-08-31 13560038 core:UnlistedNon-exchangeTraded 2024-08-31 13560038 core:LandBuildings 2024-09-01 2025-08-31 13560038 core:PlantMachinery 2024-09-01 2025-08-31 13560038 core:Vehicles 2024-09-01 2025-08-31 13560038 core:FurnitureFittings 2024-09-01 2025-08-31 13560038 core:OfficeEquipment 2024-09-01 2025-08-31 13560038 core:NetGoodwill 2024-09-01 2025-08-31 13560038 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 13560038 core:ListedExchangeTraded 2024-09-01 2025-08-31 13560038 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 13560038 core:MoreThanFiveYears 2024-09-01 2025-08-31 13560038 core:Non-currentFinancialInstruments 2025-08-31 13560038 core:Non-currentFinancialInstruments 2024-08-31 13560038 dpl:CostSales 2024-09-01 2025-08-31 13560038 dpl:DistributionCosts 2024-09-01 2025-08-31 13560038 core:LandBuildings 2024-09-01 2025-08-31 13560038 core:PlantMachinery 2024-09-01 2025-08-31 13560038 core:Vehicles 2024-09-01 2025-08-31 13560038 core:FurnitureFittings 2024-09-01 2025-08-31 13560038 core:OfficeEquipment 2024-09-01 2025-08-31 13560038 dpl:AdministrativeExpenses 2024-09-01 2025-08-31 13560038 core:NetGoodwill 2024-09-01 2025-08-31 13560038 core:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 13560038 dpl:GroupUndertakings 2024-09-01 2025-08-31 13560038 dpl:ParticipatingInterests 2024-09-01 2025-08-31 13560038 dpl:GroupUndertakings core:ListedExchangeTraded 2024-09-01 2025-08-31 13560038 core:ListedExchangeTraded 2024-09-01 2025-08-31 13560038 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 13560038 core:UnlistedNon-exchangeTraded 2024-09-01 2025-08-31 13560038 dpl:CostSales 2023-09-01 2024-08-31 13560038 dpl:DistributionCosts 2023-09-01 2024-08-31 13560038 core:LandBuildings 2023-09-01 2024-08-31 13560038 core:PlantMachinery 2023-09-01 2024-08-31 13560038 core:Vehicles 2023-09-01 2024-08-31 13560038 core:FurnitureFittings 2023-09-01 2024-08-31 13560038 core:OfficeEquipment 2023-09-01 2024-08-31 13560038 dpl:AdministrativeExpenses 2023-09-01 2024-08-31 13560038 core:NetGoodwill 2023-09-01 2024-08-31 13560038 core:IntangibleAssetsOtherThanGoodwill 2023-09-01 2024-08-31 13560038 dpl:GroupUndertakings 2023-09-01 2024-08-31 13560038 dpl:ParticipatingInterests 2023-09-01 2024-08-31 13560038 dpl:GroupUndertakings core:ListedExchangeTraded 2023-09-01 2024-08-31 13560038 core:ListedExchangeTraded 2023-09-01 2024-08-31 13560038 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 13560038 core:UnlistedNon-exchangeTraded 2023-09-01 2024-08-31 13560038 core:NetGoodwill 2025-08-31 13560038 core:IntangibleAssetsOtherThanGoodwill 2025-08-31 13560038 core:LandBuildings 2025-08-31 13560038 core:PlantMachinery 2025-08-31 13560038 core:Vehicles 2025-08-31 13560038 core:FurnitureFittings 2025-08-31 13560038 core:OfficeEquipment 2025-08-31 13560038 core:AfterOneYear 2025-08-31 13560038 core:WithinOneYear 2025-08-31 13560038 core:ListedExchangeTraded 2025-08-31 13560038 core:UnlistedNon-exchangeTraded 2025-08-31 13560038 core:ShareCapital 2025-08-31 13560038 core:SharePremium 2025-08-31 13560038 core:RevaluationReserve 2025-08-31 13560038 core:OtherReservesSubtotal 2025-08-31 13560038 core:RetainedEarningsAccumulatedLosses 2025-08-31 13560038 core:NetGoodwill 2024-08-31 13560038 core:IntangibleAssetsOtherThanGoodwill 2024-08-31 13560038 core:LandBuildings 2024-08-31 13560038 core:PlantMachinery 2024-08-31 13560038 core:Vehicles 2024-08-31 13560038 core:FurnitureFittings 2024-08-31 13560038 core:OfficeEquipment 2024-08-31 13560038 core:AfterOneYear 2024-08-31 13560038 core:WithinOneYear 2024-08-31 13560038 core:ListedExchangeTraded 2024-08-31 13560038 core:UnlistedNon-exchangeTraded 2024-08-31 13560038 core:ShareCapital 2024-08-31 13560038 core:SharePremium 2024-08-31 13560038 core:RevaluationReserve 2024-08-31 13560038 core:OtherReservesSubtotal 2024-08-31 13560038 core:RetainedEarningsAccumulatedLosses 2024-08-31 13560038 core:NetGoodwill 2023-08-31 13560038 core:IntangibleAssetsOtherThanGoodwill 2023-08-31 13560038 core:LandBuildings 2023-08-31 13560038 core:PlantMachinery 2023-08-31 13560038 core:Vehicles 2023-08-31 13560038 core:FurnitureFittings 2023-08-31 13560038 core:OfficeEquipment 2023-08-31 13560038 core:AfterOneYear 2023-08-31 13560038 core:WithinOneYear 2023-08-31 13560038 core:ListedExchangeTraded 2023-08-31 13560038 core:UnlistedNon-exchangeTraded 2023-08-31 13560038 core:ShareCapital 2023-08-31 13560038 core:SharePremium 2023-08-31 13560038 core:RevaluationReserve 2023-08-31 13560038 core:OtherReservesSubtotal 2023-08-31 13560038 core:RetainedEarningsAccumulatedLosses 2023-08-31 13560038 core:AfterOneYear 2024-09-01 2025-08-31 13560038 core:WithinOneYear 2024-09-01 2025-08-31 13560038 core:Non-currentFinancialInstruments core:CostValuation 2024-09-01 2025-08-31 13560038 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-09-01 2025-08-31 13560038 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-09-01 2025-08-31 13560038 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-09-01 2025-08-31 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STUDIO INGENIUM LTD

Registered Number
13560038
(England and Wales)

Unaudited Financial Statements for the Year ended
31 August 2025

STUDIO INGENIUM LTD
Company Information
for the year from 1 September 2024 to 31 August 2025

Director | CZEPEK, Julia

Registered Address | 1 Gemini Court, 42a Throwley Way
| Sutton
| SM1 4AF

Registered Number | 13560038 (England and Wales)

STUDIO INGENIUM LTD
Statement of Financial Position
31 August 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 9,121 |  |  |  | 3,961
|  |  |  | 9,121 |  |  |  | 3,961
Current assets |  |  |  |  |  |  |  |
Debtors | 4 | 9,113 |  |  |  | 13,944 |  |
Cash at bank and on hand |  | 164,296 |  |  |  | 100,769 |  |
|  | 173,409 |  |  |  | 114,713 |  |
Creditors amounts falling due within one year | 5 | (61,075) |  |  |  | (44,597) |  |
Net current assets (liabilities) |  |  |  | 112,334 |  |  |  | 70,116
Total assets less current liabilities |  |  |  | 121,455 |  |  |  | 74,077
Creditors amounts falling due after one year | 6 |  |  | - |  |  |  | (55)
Provisions for liabilities | 7 |  |  | (2,280) |  |  |  | (990)
Net assets |  |  |  | 119,175 |  |  |  | 73,032
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 119,075 |  |  |  | 72,932
Shareholders' funds |  |  |  | 119,175 |  |  |  | 73,032

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 21 May 2026, and are signed on its behalf by:
CZEPEK, Julia Director Registered Company No. 13560038

STUDIO INGENIUM LTD
Notes to the Financial Statements
for the year ended 31 August 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| 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).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| 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
--- | ---
| 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.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Fixtures & fittings |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 September 24 | - |  | 5,894 |  | 5,894
| Additions | 1,824 |  | 5,241 |  | 7,065
| At 31 August 25 | 1,824 |  | 11,135 |  | 12,959
| Depreciation and impairment
| At 01 September 24 | - |  | 1,933 |  | 1,933
| Charge for year | - |  | 1,905 |  | 1,905
| At 31 August 25 | - |  | 3,838 |  | 3,838
| Net book value
| At 31 August 25 | 1,824 |  | 7,297 |  | 9,121
| At 31 August 24 | - |  | 3,961 |  | 3,961

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 5,048 |  | 10,836
| Other debtors | 4,065 |  | 3,108
| Total | 9,113 |  | 13,944

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 58,497 |  | 41,938
| Other creditors | 2,578 |  | 2,659
| Total | 61,075 |  | 44,597

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | - |  | 55
| Total | - |  | 55

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 2,280 |  | 990
| Total | 2,280 |  | 990