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Registered number: 12594566
Masterstart International Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2023
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1
Notes to the Abridged Financial Statements 2
Page 1
Abridged Balance Sheet
Registered number: 12594566
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 1 16,886
1 16,886
Creditors: Amounts Falling Due Within One Year (1,680 ) (16,885 )
NET CURRENT ASSETS (LIABILITIES) (1,679 ) 1
TOTAL ASSETS LESS CURRENT LIABILITIES (1,679 ) 1
NET (LIABILITIES)/ASSETS (1,679 ) 1
CAPITAL AND RESERVES
Called up share capital 3 1 1
Profit and Loss Account (1,680 ) -
SHAREHOLDERS' FUNDS (1,679) 1
For the year ending 28 February 2023 the company was entitled to exemption from audit 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 directors acknowledge 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 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 Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 28 February 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
F E Pearson
Director
29/11/2023
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Abridged Financial Statements
1. Accounting Policies
1.1. 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.
1.2. Going Concern Disclosure
The directors have formed a judgement at the time of approving the Annual Financial Statements, that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason the directors have adopted the going concern basis in preparing the accounts.
1.3. 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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2022: 1)
1 1
3. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Value Number 2023 2022
Allotted, called up and fully paid £ £ £
Ordinary Shares 1 1 1 1
4. Related Party Transactions
Included under debtors is an amount of £1 (2022 £0) owed from Masterstart Holdings Limited. Masterstart Holdings Limited is the 100% shareholder of Masterstart International Limited.
The controlling party is the company director.
5. Taxation
The company has carried forward losses of £1,680 (2022: £Nil) which it can use against future taxable profit.
6. General Information
Masterstart International Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12594566 . The registered office is 79 New Cavendish Street, London, W1W 6XB.
Page 2