Stadium Capital Limited |
Notes to the Accounts |
for the year ended 31 March 2021 |
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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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Investments |
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Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
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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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Group accounts |
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The financial statements present information about the company as an individual undertaking and not about its group. The company and its subsidiary undertakings comprise a small-sized group. The company has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts. |
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2 |
Employees |
2021 |
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2020 |
Number |
Number |
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Average number of persons employed by the company |
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- |
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3 |
Fixed asset investments |
Investments in |
subsidiary |
undertakings |
£ |
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Cost |
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At 1 April 2020 |
1 |
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At 31 March 2021 |
1 |
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4 |
Debtors |
2021 |
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2020 |
£ |
£ |
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Other debtors |
99 |
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99 |
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5 |
Other information |
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Stadium Capital Limited is a private company limited by shares and incorporated in England. Its registered office is: |
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7 Manchester Square |
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London |
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W1U 3PQ |