Starck Uberoi Solicitors Ltd Filleted Accounts Cover
Starck Uberoi Solicitors Ltd
Company No. 08835676
Information for Filing with The Registrar
31 January 2024
Starck Uberoi Solicitors Ltd Directors Report Registrar
The Directors present their report and the accounts for the year ended 31 January 2024.
Principal activities
The principal activity of the company during the year under review was solicitors practice.
Directors
The Directors who served at any time during the year were as follows:
R.M. Bannigan
J.E. Incledon
L.E. Maltby
S.E.S. Rae
J. Starck
R. Uberoi
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
R. Uberoi
Director
31 October 2024
Starck Uberoi Solicitors Ltd Balance Sheet Registrar
at
31 January 2024
Company No.
08835676
Notes
2024
2023
£
£
Fixed assets
Intangible assets
4
237,113252,921
Tangible assets
5
294,970325,802
532,083578,723
Current assets
Debtors
6
968,884976,535
Cash at bank and in hand
176,51821,000
1,145,402997,535
Creditors: Amount falling due within one year
7
(497,450)
(421,739)
Net current assets
647,952575,796
Total assets less current liabilities
1,180,0351,154,519
Creditors: Amounts falling due after more than one year
8
(77,873)
(87,806)
Net assets
1,102,1621,066,713
Capital and reserves
Called up share capital
100100
Profit and loss account
9
1,102,0621,066,613
Total equity
1,102,1621,066,713
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 31 January 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 31 October 2024 and signed on its behalf by:
R. Uberoi
Director
31 October 2024
Starck Uberoi Solicitors Ltd Notes to the Accounts Registrar
for the year ended 31 January 2024
1
General information
Starck Uberoi Solicitors Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 08835676
Its registered office is:
45 St. Mary's Road
London
W5 5RG
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover represents sales and service provided, net of value added tax. Turnover represents revenue earned under a wide variety of contracts including those to provide professional services and advice to third parties. Revenue is recognised as earned when, and to the extent that, the company obtains the right to consideration for its performance under those contracts.
Intangible fixed assets
Intangible fixed assets purchased separately from a business are capitalised at their cost.
Intangible fixed assets are amortised to nil by equal annual instalments over their useful economic lives of 4% straight line.
Tangible fixed assets & depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures, fittings & equipment: 25%
Leasehold improvements: 10%
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 profit and loss account 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.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.
Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Operating leases: as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
Leased assets
Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Interest payable and similar expenses
Interest payable and similar expenses are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
2826
4
Intangible fixed assets
Goodwill
Total
£
£
Cost
At 1 February 2023
395,192395,192
At 31 January 2024
395,192395,192
Amortisation and impairment
At 1 February 2023
142,271142,271
Charge for the year
15,80815,808
At 31 January 2024
158,079158,079
Net book values
At 31 January 2024
237,113237,113
At 31 January 2023
252,921252,921
5
Tangible fixed assets
Land and buildings
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
£
Cost or revaluation
At 1 February 2023
248,81680,658145,221474,695
Additions
-72,99830,824103,822
Disposals
-
(65,493)
-
(65,493)
At 31 January 2024
248,81688,163176,045513,024
Depreciation
At 1 February 2023
68,6723,92276,299148,893
Charge for the year
24,8829,13435,14569,161
At 31 January 2024
93,55413,056111,444218,054
Net book values
At 31 January 2024
155,26275,10764,601294,970
At 31 January 2023
180,144
76,736
68,922
325,802
6
Debtors
2024
2023
£
£
Trade debtors
248,324457,973
Amounts owed by group undertakings
53,293-
Other debtors
5,95131,004
Prepayments and accrued income
661,316487,558
968,884976,535
7
Creditors:
amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
10,000-
Other loans
38,682-
Trade creditors
100100
Amounts owed to group undertakings
-
106,275
Taxes and social security
405,652
273,513
Other creditors
39,61638,451
Accruals and deferred income
3,4003,400
497,450421,739
8
Creditors:
amounts falling due after more than one year
2024
2023
£
£
Other loans
64,540-
Other creditors
13,33387,806
77,87387,806
9
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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