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REGISTERED NUMBER: 13261075 (England and Wales)















Financial Statements

for the Year Ended 31 December 2023

for

Septua Star Ltd

Septua Star Ltd (Registered number: 13261075)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Septua Star Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: A M Fraser
B M Wilde





REGISTERED OFFICE: Unit 9 Wessex Industrial Estate
Bourne End
Buckinghamshire
SL8 5DT





REGISTERED NUMBER: 13261075 (England and Wales)





ACCOUNTANTS: Barnbrook Sinclair
Chartered Accountants
Chancery House
30 St Johns Road
Woking
Surrey
GU21 7SA

Septua Star Ltd (Registered number: 13261075)

Statement of Financial Position
31 December 2023

31/12/23 31/12/22
Notes £    £   
FIXED ASSETS
Investments 5 321,610 321,610

CURRENT ASSETS
Cash at bank and in hand 88 887

CREDITORS
Amounts falling due within one year 6 (133,456 ) (115,025 )
NET CURRENT LIABILITIES (133,368 ) (114,138 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

188,242

207,472

CREDITORS
Amounts falling due after more than one
year

7

(131,700

)

(150,920

)
NET ASSETS 56,542 56,552

CAPITAL AND RESERVES
Called up share capital 100 100
Share premium 56,452 56,452
Retained earnings (10 ) -
56,542 56,552

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Septua Star Ltd (Registered number: 13261075)

Statement of Financial Position - continued
31 December 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 August 2024 and were signed on its behalf by:





A M Fraser - Director


Septua Star Ltd (Registered number: 13261075)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Septua Star Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention and on a going concern basis, which the Directors consider to be appropriate as they have arrangements in place with the creditors to enable the company to meet its liabilities as they fall due.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

Septua Star Ltd (Registered number: 13261075)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
Cost
At 1 January 2023
and 31 December 2023 321,610
Net book value
At 31 December 2023 321,610
At 31 December 2022 321,610

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/23 31/12/22
£    £   
Amounts owed to group undertakings 82,456 64,025
Other creditors 51,000 51,000
133,456 115,025

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/12/23 31/12/22
£    £   
Other creditors 131,700 150,920