2022-10-012023-09-302023-09-30false12868744STARS ACCOUNTING LTD2024-03-0484130iso4217:GBPxbrli:pure128687442022-10-01128687442023-09-30128687442022-10-012023-09-30128687442021-10-01128687442022-09-30128687442021-10-012022-09-3012868744bus:SmallEntities2022-10-012023-09-3012868744bus:AuditExempt-NoAccountantsReport2022-10-012023-09-3012868744bus:FullAccounts2022-10-012023-09-3012868744bus:PrivateLimitedCompanyLtd2022-10-012023-09-3012868744core:WithinOneYear2023-09-3012868744core:AfterOneYear2023-09-3012868744core:WithinOneYear2022-09-3012868744core:AfterOneYear2022-09-3012868744core:ShareCapital2023-09-3012868744core:SharePremium2023-09-3012868744core:RevaluationReserve2023-09-3012868744core:OtherReservesSubtotal2023-09-3012868744core:RetainedEarningsAccumulatedLosses2023-09-3012868744core:ShareCapital2022-09-3012868744core:SharePremium2022-09-3012868744core:RevaluationReserve2022-09-3012868744core:OtherReservesSubtotal2022-09-3012868744core:RetainedEarningsAccumulatedLosses2022-09-3012868744core:LandBuildings2023-09-3012868744core:PlantMachinery2023-09-3012868744core:Vehicles2023-09-3012868744core:FurnitureFittings2023-09-3012868744core:OfficeEquipment2023-09-3012868744core:NetGoodwill2023-09-3012868744core:IntangibleAssetsOtherThanGoodwill2023-09-3012868744core:ListedExchangeTraded2023-09-3012868744core:UnlistedNon-exchangeTraded2023-09-3012868744core:LandBuildings2022-09-3012868744core:PlantMachinery2022-09-3012868744core:Vehicles2022-09-3012868744core:FurnitureFittings2022-09-3012868744core:OfficeEquipment2022-09-3012868744core:NetGoodwill2022-09-3012868744core:IntangibleAssetsOtherThanGoodwill2022-09-3012868744core:ListedExchangeTraded2022-09-3012868744core:UnlistedNon-exchangeTraded2022-09-3012868744core:LandBuildings2022-10-012023-09-3012868744core:PlantMachinery2022-10-012023-09-3012868744core:Vehicles2022-10-012023-09-3012868744core:FurnitureFittings2022-10-012023-09-3012868744core:OfficeEquipment2022-10-012023-09-3012868744core:NetGoodwill2022-10-012023-09-3012868744core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3012868744core:ListedExchangeTraded2022-10-012023-09-3012868744core:UnlistedNon-exchangeTraded2022-10-012023-09-3012868744core:MoreThanFiveYears2022-10-012023-09-3012868744core:Non-currentFinancialInstruments2023-09-3012868744core:Non-currentFinancialInstruments2022-09-3012868744dpl:CostSales2022-10-012023-09-3012868744dpl:DistributionCosts2022-10-012023-09-3012868744core:LandBuildings2022-10-012023-09-3012868744core:PlantMachinery2022-10-012023-09-3012868744core:Vehicles2022-10-012023-09-3012868744core:FurnitureFittings2022-10-012023-09-3012868744core:OfficeEquipment2022-10-012023-09-3012868744dpl:AdministrativeExpenses2022-10-012023-09-3012868744core:NetGoodwill2022-10-012023-09-3012868744core:IntangibleAssetsOtherThanGoodwill2022-10-012023-09-3012868744dpl:GroupUndertakings2022-10-012023-09-3012868744dpl:ParticipatingInterests2022-10-012023-09-3012868744dpl:GroupUndertakingscore:ListedExchangeTraded2022-10-012023-09-3012868744core:ListedExchangeTraded2022-10-012023-09-3012868744dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-10-012023-09-3012868744core:UnlistedNon-exchangeTraded2022-10-012023-09-3012868744dpl:CostSales2021-10-012022-09-3012868744dpl:DistributionCosts2021-10-012022-09-3012868744core:LandBuildings2021-10-012022-09-3012868744core:PlantMachinery2021-10-012022-09-3012868744core:Vehicles2021-10-012022-09-3012868744core:FurnitureFittings2021-10-012022-09-3012868744core:OfficeEquipment2021-10-012022-09-3012868744dpl:AdministrativeExpenses2021-10-012022-09-3012868744core:NetGoodwill2021-10-012022-09-3012868744core:IntangibleAssetsOtherThanGoodwill2021-10-012022-09-3012868744dpl:GroupUndertakings2021-10-012022-09-3012868744dpl:ParticipatingInterests2021-10-012022-09-3012868744dpl:GroupUndertakingscore:ListedExchangeTraded2021-10-012022-09-3012868744core:ListedExchangeTraded2021-10-012022-09-3012868744dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-10-012022-09-3012868744core:UnlistedNon-exchangeTraded2021-10-012022-09-3012868744core:NetGoodwill2023-09-3012868744core:IntangibleAssetsOtherThanGoodwill2023-09-3012868744core:LandBuildings2023-09-3012868744core:PlantMachinery2023-09-3012868744core:Vehicles2023-09-3012868744core:FurnitureFittings2023-09-3012868744core:OfficeEquipment2023-09-3012868744core:AfterOneYear2023-09-3012868744core:WithinOneYear2023-09-3012868744core:ListedExchangeTraded2023-09-3012868744core:UnlistedNon-exchangeTraded2023-09-3012868744core:ShareCapital2023-09-3012868744core:SharePremium2023-09-3012868744core:RevaluationReserve2023-09-3012868744core:OtherReservesSubtotal2023-09-3012868744core:RetainedEarningsAccumulatedLosses2023-09-3012868744core:NetGoodwill2022-09-3012868744core:IntangibleAssetsOtherThanGoodwill2022-09-3012868744core:LandBuildings2022-09-3012868744core:PlantMachinery2022-09-3012868744core:Vehicles2022-09-3012868744core:FurnitureFittings2022-09-3012868744core:OfficeEquipment2022-09-3012868744core:AfterOneYear2022-09-3012868744core:WithinOneYear2022-09-3012868744core:ListedExchangeTraded2022-09-3012868744core:UnlistedNon-exchangeTraded2022-09-3012868744core:ShareCapital2022-09-3012868744core:SharePremium2022-09-3012868744core:RevaluationReserve2022-09-3012868744core:OtherReservesSubtotal2022-09-3012868744core:RetainedEarningsAccumulatedLosses2022-09-3012868744core:NetGoodwill2021-10-0112868744core:IntangibleAssetsOtherThanGoodwill2021-10-0112868744core:LandBuildings2021-10-0112868744core:PlantMachinery2021-10-0112868744core:Vehicles2021-10-0112868744core:FurnitureFittings2021-10-0112868744core:OfficeEquipment2021-10-0112868744core:AfterOneYear2021-10-0112868744core:WithinOneYear2021-10-0112868744core:ListedExchangeTraded2021-10-0112868744core:UnlistedNon-exchangeTraded2021-10-0112868744core:ShareCapital2021-10-0112868744core:SharePremium2021-10-0112868744core:RevaluationReserve2021-10-0112868744core:OtherReservesSubtotal2021-10-0112868744core:RetainedEarningsAccumulatedLosses2021-10-0112868744core:AfterOneYear2022-10-012023-09-3012868744core:WithinOneYear2022-10-012023-09-3012868744core:Non-currentFinancialInstrumentscore:CostValuation2022-10-012023-09-3012868744core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-10-012023-09-3012868744core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-10-012023-09-3012868744core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-10-012023-09-3012868744core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-10-012023-09-3012868744core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-10-012023-09-3012868744core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-10-012023-09-3012868744core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-10-012023-09-3012868744core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-10-012023-09-3012868744core:Non-currentFinancialInstrumentscore:CostValuation2023-09-3012868744core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-09-3012868744core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-09-3012868744core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-09-3012868744core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-09-3012868744core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-09-3012868744core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-09-3012868744core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-09-3012868744core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-09-3012868744core:Non-currentFinancialInstrumentscore:CostValuation2022-09-3012868744core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-09-3012868744core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-09-3012868744core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-09-3012868744core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-09-3012868744core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-09-3012868744core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-09-3012868744core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-09-3012868744core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-09-3012868744bus:Director12022-10-012023-09-30

STARS ACCOUNTING LTD

Registered Number
12868744
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2023

STARS ACCOUNTING LTD
Company Information
for the year from 1 October 2022 to 30 September 2023

Director

ZARIAN, Dominic Kazem

Registered Address

77 The Meadows
Sawbridgeworth
CM21 9RA

Registered Number

12868744 (England and Wales)
STARS ACCOUNTING LTD
Balance Sheet as at
30 September 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets36,0122,825
Investments42,045-
8,0572,825
Current assets
Debtors11,1742,882
Cash at bank and on hand11,1073,692
22,2816,574
Creditors amounts falling due within one year5(24,564)(11,668)
Net current assets (liabilities)(2,283)(5,094)
Total assets less current liabilities5,774(2,269)
Creditors amounts falling due after one year6(500)-
Net assets5,274(2,269)
Capital and reserves
Called up share capital1-
Profit and loss account5,273(2,269)
Shareholders' funds5,274(2,269)
The financial statements were approved and authorised for issue by the Director on 4 March 2024, and are signed on its behalf by:
ZARIAN, Dominic Kazem
Director
Registered Company No. 12868744
STARS ACCOUNTING LTD
Notes to the Financial Statements
for the year ended 30 September 2023

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
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.
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.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. 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.
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 October 223,3063,306
Additions4,5144,514
At 30 September 237,8207,820
Depreciation and impairment
At 01 October 22481481
Charge for year1,3271,327
At 30 September 231,8081,808
Net book value
At 30 September 236,0126,012
At 30 September 222,8252,825
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
Additions2,0452,045
At 30 September 232,0452,045
Net book value
At 30 September 232,0452,045
At 30 September 22--

Notes

1Other investments other than loans
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables15,6658,569
Taxation and social security8,8993,099
Total24,56411,668
6.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts500-
Total500-