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Company registration number: 14358755
OCEAN STAR RED ROW LIMITED
REPORT OF THE DIRECTORS' AND
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 September 2023

OCEAN STAR RED ROW LIMITED
BALANCE SHEET
AS AT 30 September 2023
2023
Notes £ £
FIXED ASSETS
Intangible assets353,640
Tangible assets43,200
56,840
CURRENT ASSETS
Stocks1,858
Debtors1,998
Cash at bank and in hand14,095
17,951
CREDITORS
Amounts falling due within one year (72,265)
NET CURRENT ASSETS (54,314)
TOTAL ASSETS LESS
CURRENT LIABILITIES 2,526
PROVISIONS FOR LIABILITIES(800)
NET ASSETS 1,726
CAPITAL AND RESERVES
Called-up equity share capital 100
Profit and loss account 1,626
SHAREHOLDERS FUNDS 1,726
For the period ending 30 September 2023 the company was entitled to exemption 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 the accounts.
All the members have consented to the preparation of abridged financial statements for the period ended 30 September 2023 in accordance with Section 444(2A) of the Companies Act 2006.
The profit and loss account has not been delivered to the Registrar of Companies in accordance with the special provisions applicable to companies subject to the small companies' regime.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. Approved by the board of directors on 5 March 2024 and signed on its behalf.
..........................................................................
Y F Ho
5 March 2024
The annexed notes form part of these financial statements.

OCEAN STAR RED ROW LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2023
1. Accounting policies
Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Turnover
Turnover comprises the value of goods and services supplied by the company, net of Value Added Tax.
Intangible Assets
Goodwill is the difference between the amount paid on the acquisition of a business and the aggregate fair value of its separable net assets. It is being written off in equal annual instalments over a period of ten years, which is the maximum period over which the directors consider its useful life can be predicted.
Fixed Assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures and Fittings - 20 % per annum on cost
Stocks and Work In Progress
Stocks and work in progress are valued at the lower of cost and net realisable value.
Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the Balance Sheet date.
Pension Scheme
The company operates a statutory contribution pension scheme. The pension charge is the amount payable by the company to the fund in respect of the year.
2.Employees
The average number of persons employed by the company (including directors) during the year was 5.
3.Intangible fixed assets
Total
Cost
Additions57,500
At end of period 57,500
Amortisation
Provided during the period3,860
At end of period3,860
Net Book Values
At end of period53,640
4.Tangible fixed assets
Total
Cost
Additions4,000
At end of period4,000
Depreciation
Provided during the period800
At end of period800
Net Book Value
At end of period3,200
5.
Related Party Transactions
The directors have provided an interest-free loan to the company, with no formal terms for repayment. The balance outstanding at the balance sheet date was £59,730, which are included in the balance sheet within Creditors: amounts falling due within one year. During the period, the company paid rent totalling £4,800 to the directors for the use of business premises. During the period, the company paid dividends totalling £3,000 to its directors.
6.Pension costs
The company operates a statutory contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund.