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2022-12-31 01006391 frs-core:UnlistedNon-exchangeTraded 2021-12-31 01006391 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-12-31 01006391 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01006391 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01006391 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01006391 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01006391 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01006391 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-12-31 01006391 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-12-31 01006391 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 01006391 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2022-01-01 2022-12-31 01006391 frs-core:CurrentFinancialInstruments 10 2022-12-31 01006391 frs-core:Non-currentFinancialInstruments 10 2022-12-31 01006391 11 2022-01-01 2022-12-31 01006391 frs-core:CurrentFinancialInstruments 11 2022-12-31 01006391 frs-core:Non-currentFinancialInstruments 11 2022-12-31 01006391 12 2022-01-01 2022-12-31 01006391 frs-core:CurrentFinancialInstruments 12 2022-12-31 01006391 frs-core:Non-currentFinancialInstruments 12 2022-12-31 01006391 13 2022-01-01 2022-12-31 01006391 frs-core:CurrentFinancialInstruments 13 2022-12-31 01006391 frs-core:Non-currentFinancialInstruments 13 2022-12-31 01006391 14 2022-01-01 2022-12-31 01006391 frs-core:CurrentFinancialInstruments 14 2022-12-31 01006391 frs-core:Non-currentFinancialInstruments 14 2022-12-31 01006391 15 2022-01-01 2022-12-31 01006391 frs-core:CurrentFinancialInstruments 15 2022-12-31 01006391 frs-core:Non-currentFinancialInstruments 15 2022-12-31 01006391 16 2022-01-01 2022-12-31 01006391 frs-core:CurrentFinancialInstruments 16 2022-12-31 01006391 frs-core:Non-currentFinancialInstruments 16 2022-12-31 01006391 17 2022-01-01 2022-12-31 01006391 frs-core:CurrentFinancialInstruments 17 2022-12-31 01006391 frs-core:Non-currentFinancialInstruments 17 2022-12-31 01006391 18 2022-01-01 2022-12-31 01006391 frs-core:CurrentFinancialInstruments 18 2022-12-31 01006391 frs-core:Non-currentFinancialInstruments 18 2022-12-31 01006391 19 2022-01-01 2022-12-31 01006391 frs-core:CurrentFinancialInstruments 19 2022-12-31 01006391 frs-core:Non-currentFinancialInstruments 19 2022-12-31 01006391 20 2022-01-01 2022-12-31 01006391 frs-core:CurrentFinancialInstruments 20 2022-12-31 01006391 frs-core:Non-currentFinancialInstruments 20 2022-12-31 01006391 dpl-frs:Item1 2022-01-01 2022-12-31 01006391 dpl-frs:Item1 2021-12-31 01006391 dpl-frs:Item1 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item1 2022-01-01 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item1 2021-12-31 01006391 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01006391 dpl-frs:Item6 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item6 2022-01-01 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item6 2021-12-31 01006391 dpl-frs:CostSales dpl-frs:Item6 2022-12-31 01006391 dpl-frs:DistributionCosts dpl-frs:Item6 2022-01-01 2022-12-31 01006391 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2022-01-01 2022-12-31 01006391 dpl-frs:Item7 2022-01-01 2022-12-31 01006391 dpl-frs:Item7 2021-12-31 01006391 dpl-frs:Item7 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item7 2022-01-01 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 01006391 dpl-frs:CostSales dpl-frs:Item7 2022-12-31 01006391 dpl-frs:DistributionCosts dpl-frs:Item7 2022-01-01 2022-12-31 01006391 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2022-01-01 2022-12-31 01006391 dpl-frs:Item8 2022-01-01 2022-12-31 01006391 dpl-frs:Item8 2021-12-31 01006391 dpl-frs:Item8 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item8 2022-01-01 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 01006391 dpl-frs:CostSales dpl-frs:Item8 2022-12-31 01006391 dpl-frs:DistributionCosts dpl-frs:Item8 2022-01-01 2022-12-31 01006391 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2022-01-01 2022-12-31 01006391 dpl-frs:Item9 2022-01-01 2022-12-31 01006391 dpl-frs:Item9 2021-12-31 01006391 dpl-frs:Item9 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item9 2022-01-01 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 01006391 dpl-frs:CostSales dpl-frs:Item9 2022-12-31 01006391 dpl-frs:DistributionCosts dpl-frs:Item9 2022-01-01 2022-12-31 01006391 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2022-01-01 2022-12-31 01006391 dpl-frs:Item10 2022-01-01 2022-12-31 01006391 dpl-frs:Item10 2021-12-31 01006391 dpl-frs:Item10 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item10 2022-01-01 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item10 2021-12-31 01006391 dpl-frs:CostSales dpl-frs:Item10 2022-12-31 01006391 dpl-frs:DistributionCosts dpl-frs:Item10 2022-01-01 2022-12-31 01006391 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2022-01-01 2022-12-31 01006391 dpl-frs:Item11 2022-01-01 2022-12-31 01006391 dpl-frs:Item11 2021-12-31 01006391 dpl-frs:Item11 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item11 2022-01-01 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item11 2021-12-31 01006391 dpl-frs:CostSales dpl-frs:Item11 2022-12-31 01006391 dpl-frs:DistributionCosts dpl-frs:Item11 2022-01-01 2022-12-31 01006391 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2022-01-01 2022-12-31 01006391 dpl-frs:Item12 2022-01-01 2022-12-31 01006391 dpl-frs:Item12 2021-12-31 01006391 dpl-frs:Item12 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item12 2022-01-01 2022-12-31 01006391 dpl-frs:CostSales dpl-frs:Item12 2021-12-31 01006391 dpl-frs:CostSales dpl-frs:Item12 2022-12-31 01006391 dpl-frs:DistributionCosts dpl-frs:Item12 2022-01-01 2022-12-31 01006391 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2022-01-01 2022-12-31 01006391 1 2022-01-01 2022-12-31 01006391 frs-countries:EnglandWales 2022-01-01 2022-12-31
Registered number: 01006391
Star Garages (Brighton) Limited
Unaudited Financial Statements
For The Year Ended 31 December 2023
Shore Accounting Ltd
4 Mason's Yard
177 Westbourne Street
Hove
BN3 5FB
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 01006391
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,885,890 10,825,599
Investments 5 647,220 647,220
11,533,110 11,472,819
CURRENT ASSETS
Stocks 6 16,287 -
Debtors 11,432 44,687
Cash at bank and in hand 2,711,972 2,170,259
2,739,691 2,214,946
Creditors: Amounts Falling Due Within One Year (204,007 ) (191,319 )
NET CURRENT ASSETS (LIABILITIES) 2,535,684 2,023,627
TOTAL ASSETS LESS CURRENT LIABILITIES 14,068,794 13,496,446
NET ASSETS 14,068,794 13,496,446
CAPITAL AND RESERVES
Called up share capital 7 50,000 50,000
Fair Value Reserve 8 3,509,806 3,331,420
Profit and Loss Account 10,508,988 10,115,026
SHAREHOLDERS' FUNDS 14,068,794 13,496,446
Page 1
Page 2
For the year ending 31 December 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.
On behalf of the board
Mr David Saxby
Director
28/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Star Garages (Brighton) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01006391 . The registered office is 4 Mason's Yard, 177 Westbourne Street, Hove, East Sussex, BN3 5FB.
2. Accounting Policies
2.1. 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.
2.2. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold stated at Fair Value
Computer Equipment 25% Reducing balance
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
4. Tangible Assets
Land & Property
Freehold Computer Equipment Total
£ £ £
Cost or Valuation
As at 1 January 2023 10,825,000 4,299 10,829,299
Additions 296,991 588 297,579
Disposals (415,377 ) - (415,377 )
Revaluation 178,386 - 178,386
As at 31 December 2023 10,885,000 4,887 10,889,887
Depreciation
As at 1 January 2023 - 3,700 3,700
Provided during the period - 297 297
As at 31 December 2023 - 3,997 3,997
Net Book Value
As at 31 December 2023 10,885,000 890 10,885,890
As at 1 January 2023 10,825,000 599 10,825,599
5. Investments
Unlisted
£
Cost
As at 1 January 2023 647,220
As at 31 December 2023 647,220
Provision
As at 1 January 2023 -
As at 31 December 2023 -
Net Book Value
As at 31 December 2023 647,220
As at 1 January 2023 647,220
46 Ordinary shares of G J King (Sayers Common) Limited
6. Stocks
2023 2022
£ £
Development work in progress 16,287 -
16,287 -
Page 4
Page 5
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 50,000 50,000
8. Reserves
Fair Value Reserve
£
As at 1 January 2023 3,331,420
Movements in fair value reserve 178,386
As at 31 December 2023 3,509,806
9. Related Party Transactions
G J King (Sayers Common) Ltd
Star Garages (Brighton) Limited owns a significant shareholding in G J King (Sayers Common) Ltd
Star Garages (Brighton) Limited was owed £Nil by G J King (Sayers Common) Ltd at the year end (2022: £41,400). This loan is unsecured, interest free and repayable on demand.
Page 5