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REGISTERED NUMBER: 00781870 (England and Wales)


















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

STAR CIVIL ENGINEERING LIMITED

STAR CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 00781870)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


STAR CIVIL ENGINEERING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTOR: S P Holt





REGISTERED OFFICE: Unit 2 Templar Business Park
Torrington Avenue
Coventry
West Midlands
CV4 9AP





REGISTERED NUMBER: 00781870 (England and Wales)





ACCOUNTANTS: TGFP
Chartered Accountants
Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA

STAR CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 00781870)

BALANCE SHEET
30 APRIL 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 26,887 3,980

CURRENT ASSETS
Stocks 120,386 28,395
Debtors 5 414,624 168,792
Cash at bank 411,471 338,688
946,481 535,875
CREDITORS
Amounts falling due within one year 6 718,989 259,073
NET CURRENT ASSETS 227,492 276,802
TOTAL ASSETS LESS CURRENT
LIABILITIES

254,379

280,782

CAPITAL AND RESERVES
Called up and paid share capital 234 234
Capital redemption reserve 1,972 1,972
Retained earnings 252,173 278,576
254,379 280,782

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

STAR CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 00781870)

BALANCE SHEET - continued
30 APRIL 2024


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 director and authorised for issue on 14 November 2024 and were signed by:





S P Holt - Director


STAR CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 00781870)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024


1. STATUTORY INFORMATION

Star Civil Engineering Limited 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. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Motor vehicles - 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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 balance sheet date.


STAR CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 00781870)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2023 - 11 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 May 2023 200,027 47,260 247,287
Additions - 27,771 27,771
Disposals - (12,495 ) (12,495 )
At 30 April 2024 200,027 62,536 262,563
DEPRECIATION
At 1 May 2023 196,047 47,260 243,307
Charge for year 796 4,068 4,864
Eliminated on disposal - (12,495 ) (12,495 )
At 30 April 2024 196,843 38,833 235,676
NET BOOK VALUE
At 30 April 2024 3,184 23,703 26,887
At 30 April 2023 3,980 - 3,980

STAR CIVIL ENGINEERING LIMITED (REGISTERED NUMBER: 00781870)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 393,742 110,085
Other debtors 20,882 21,854
VAT - 14,040
Prepayments and accrued income - 22,813
414,624 168,792

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 352,710 181,407
Tax 242 9,393
Social security and other taxes 11,410 6,921
VAT 24,572 -
Other creditors 41,670 59,827
Directors' current accounts 3,600 -
Accruals and deferred income 284,785 1,525
718,989 259,073