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Company Registration No. 12380223 (England and Wales)
Starry Rose Education Company Ltd Unaudited accounts for the year ended 31 December 2023
Starry Rose Education Company Ltd Unaudited accounts Contents
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Starry Rose Education Company Ltd Company Information for the year ended 31 December 2023
Director
Meiling Lu
Company Number
12380223 (England and Wales)
Registered Office
B34 Luma House 6 Lewis Cubbit Walk London N1C 4DT England
Accountants
Anthony Daniel Associates Ltd 10 Julian Place London E14 3AT
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Starry Rose Education Company Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Called up share capital not paid
69,048 
69,048 
Fixed assets
Tangible assets
1,067 
663 
Current assets
Cash at bank and in hand
74,138 
72,149 
Creditors: amounts falling due within one year
(24,131)
(23,361)
Net current assets
50,007 
48,788 
Net assets
120,122 
118,499 
Capital and reserves
Called up share capital
119,048 
119,048 
Profit and loss account
1,074 
(549)
Shareholders' funds
120,122 
118,499 
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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 24 August 2024 and were signed on its behalf by
Meiling Lu Director Company Registration No. 12380223
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Starry Rose Education Company Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Starry Rose Education Company Ltd is a private company, limited by shares, registered in England and Wales, registration number 12380223. The registered office is B34 Luma House, 6 Lewis Cubbit Walk, London, N1C 4DT, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% at cost
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Starry Rose Education Company Ltd Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 January 2023
884 
Additions
686 
At 31 December 2023
1,570 
Depreciation
At 1 January 2023
221 
Charge for the year
282 
At 31 December 2023
503 
Net book value
At 31 December 2023
1,067 
At 31 December 2022
663 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
2,787 
2,162 
Other creditors
1,481 
2,816 
Loans from directors
19,049 
17,590 
Accruals
814 
793 
24,131 
23,361 
6
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
119,048 Ordinary shares of £1 each
119,048 
119,048 
7
Controlling party
The ultimate controlling party is Ms. Meiling Lu, who is the sole director and holds fifty eight percent of the company shares. Briceamery Capital Ltd invested in the company's activities and holds company's 50,000 Ordinary shares.
8
Average number of employees
During the year the average number of employees was 3 (2022: 3).
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