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Registered number: 07582136
Starfish Accounting Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2024
Starfish Accounting Ltd
ICAEW
The Bowler Barn
Bartletts Court
Littlewick Green
Berkshire
SL6 3RX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 07582136
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,239 3,651
Tangible Assets 5 13,167 20,097
15,406 23,748
CURRENT ASSETS
Debtors 6 41,235 58,116
Cash at bank and in hand 14,018 26,596
55,253 84,712
Creditors: Amounts Falling Due Within One Year 7 (74,688 ) (114,359 )
NET CURRENT ASSETS (LIABILITIES) (19,435 ) (29,647 )
TOTAL ASSETS LESS CURRENT LIABILITIES (4,029 ) (5,899 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (628 ) (470 )
NET LIABILITIES (4,657 ) (6,369 )
CAPITAL AND RESERVES
Called up share capital 9 100 100
Share premium account - 25,990
Profit and Loss Account (4,757 ) (32,459 )
SHAREHOLDERS' FUNDS (4,657) (6,369)
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For the year ending 31 March 2024 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
Emma Lawrence
Director
30/09/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Starfish Accounting Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07582136 . The registered office is The Bowler Barn, Bartletts Court, Bath Road, Littlewick Green, Berkshire, SL6 3RX.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are trademarks and they are amortised to profit and loss account over their estimated economic life of 10 years.
2.5. 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:
Leasehold Over the period of the lease
Plant & Machinery over 3 or 5 years
2.6. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. 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.
2.9. Going Concern
Although the Balance Sheet is currently negative, the directors have indicated their willingness to support the company for the foreseeable future, a period not anticipated to be less than one year.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2023: 10)
12 10
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 April 2023 13,806 320 14,126
As at 31 March 2024 13,806 320 14,126
Amortisation
As at 1 April 2023 10,472 3 10,475
Provided during the period 1,380 32 1,412
As at 31 March 2024 11,852 35 11,887
Net Book Value
As at 31 March 2024 1,954 285 2,239
As at 1 April 2023 3,334 317 3,651
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5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Total
£ £ £
Cost
As at 1 April 2023 4,644 40,096 44,740
Additions - 2,409 2,409
As at 31 March 2024 4,644 42,505 47,149
Depreciation
As at 1 April 2023 2,514 22,129 24,643
Provided during the period 929 8,410 9,339
As at 31 March 2024 3,443 30,539 33,982
Net Book Value
As at 31 March 2024 1,201 11,966 13,167
As at 1 April 2023 2,130 17,967 20,097
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 17,373 35,909
Other debtors 23,862 22,207
41,235 58,116
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 6,896 7,255
Other taxes and social security 35,737 28,096
Other creditors 32,055 79,008
74,688 114,359
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2024 2023
£ £
Other timing differences 628 470
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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10. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 28,922 28,507
Later than one year and not later than five years 10,596 39,518
39,518 68,025
11. Ultimate controlling party
The company has no ultimate controlling party.
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