Company No:
Contents
| DIRECTORS | D G Gilbert |
| J L Gilbert |
| SECRETARY | J L Gilbert |
| REGISTERED OFFICE | 22 Park Lane |
| Teddington | |
| England | |
| TW11 0JA | |
| United Kingdom |
| COMPANY NUMBER | 06502036 (England and Wales) |
| ACCOUNTANT | Shaw Gibbs Limited |
| Salatin House | |
| 19 Cedar Road | |
| Sutton | |
| SM2 5DA |
| BANKERS | Natwest Bank |
| 250 Bishopsgate | |
| London | |
| EC2M 4AA |
| Note | 2026 | 2025 | ||
| £ | £ | |||
| Fixed assets | ||||
| Investments |
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| 262 | 262 | |||
| Current assets | ||||
| Debtors | 4 |
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| Cash at bank and in hand | 5 |
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| 14,872 | 39,186 | |||
| Creditors: amounts falling due within one year | 6 | (
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| Net current assets | 12,441 | 36,927 | ||
| Total assets less current liabilities | 12,703 | 37,189 | ||
| Net assets |
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| Capital and reserves | ||||
| Called-up share capital | 7 |
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| Profit and loss account |
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| Total shareholders' funds |
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Directors' responsibilities:
The financial statements of Sustainable Technology Consulting Limited (registered number:
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D G Gilbert
Director |
The principal accounting policies applied in the preparation of these financial statements are set out below.
These policies have been consistently applied to all the years presented, unless otherwise stated.
Sustainable Technology Consulting Limited (the 'company') is a private company limited by share capital, registered in England and Wales under the Companies Act. The address of the registered office is given on page 1. The nature of the company’s operations and its principal activities are set out in the directors' report on page 2.
The directors have a reasonable expectation that the company has adequate resources to continue inoperational existence for the foreseeable future. Thus they continue to adopt the going concern basis in preparing the annual financial statements.
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The functional currency of the company is considered to be pound sterling (£) because that is the currency of the primary economic environment in which the company operates. The financial statements are presented in pound sterling (£).
Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the Company’s activities net of value added tax. The Company recognises revenue when the amount of revenue can be reliably measured, and it is probable that future economic benefits will flow to the entity.
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred income tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the Company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.
Fixed asset investments are accounted at cost less any impairment in the value at the year end.
Cash and cash equivalents comprise cash held at bank.
Receivables are amounts due from customers services performed in the ordinary course of business.
Receivables are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the
impairment of receivables is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Payables are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Payables are recognised initially at the transaction price and subsequently measured at amortised cost usingthe effective interest method.
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which dividends are declared.
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
Fixed asset investments are recognised at cost less any provision for impairment at the end of the year.
Property, Plant and Equipment are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of property, plant and equipment includes directly attributable incremental costs incurred in their acquisition and installation.
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:
| 2026 | 2025 | ||
| Number | Number | ||
| Monthly average number of persons employed by the Company during the year, including directors |
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| Fixtures and fittings | Total | ||
| £ | £ | ||
| Cost | |||
| At 01 March 2025 |
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| At 28 February 2026 |
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| Accumulated depreciation | |||
| At 01 March 2025 |
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| At 28 February 2026 |
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| Net book value | |||
| At 28 February 2026 | 0 | 0 | |
| At 28 February 2025 | 0 | 0 |
| 2026 | 2025 | ||
| £ | £ | ||
| Other debtors |
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| 2026 | 2025 | ||
| £ | £ | ||
| Cash at bank and in hand |
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| 2026 | 2025 | ||
| £ | £ | ||
| Amounts owed to directors |
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| Accruals |
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| Other taxation and social security |
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| Other creditors |
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| 2026 | 2025 | ||
| £ | £ | ||
| Allotted, called-up and fully-paid | |||
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