Company registration number 04629645 (England and Wales)
STARLIGHT CORPORATE SERVICES LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
5 APRIL 2024
4 Brackley Close
Bournemouth International Airport
Christchurch
Dorset
BH23 6SE
STARLIGHT CORPORATE SERVICES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
STARLIGHT CORPORATE SERVICES LIMITED
BALANCE SHEET
AS AT
5 APRIL 2024
05 April 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
177
359
Current assets
Debtors
5
1,528
5,633
Cash at bank and in hand
10,139
8,729
11,667
14,362
Creditors: amounts falling due within one year
6
(5,284)
(5,026)
Net current assets
6,383
9,336
Total assets less current liabilities
6,560
9,695
Provisions for liabilities
(34)
(68)
Net assets
6,526
9,627
Capital and reserves
Called up share capital
2,010
2,010
Profit and loss reserves
4,516
7,617
Total equity
6,526
9,627

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 5 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 27 November 2024 and are signed on its behalf by:
Mr P B Buck
Director
Company registration number 04629645 (England and Wales)
STARLIGHT CORPORATE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
- 2 -
1
Accounting policies
Company information

Starlight Corporate Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is 17 Albemarle Road, Bournemouth, Dorset, BH3 7LZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of fixed asset investments. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

 

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Website
25% straight line
1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

STARLIGHT CORPORATE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
1
Accounting policies
(Continued)
- 3 -
1.5
Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

Current tax is recognised on taxable profit for the current and, where not previously recognised, past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
2
2
3
Intangible fixed assets
Website
£
Cost
At 6 April 2023 and 5 April 2024
7,887
Amortisation and impairment
At 6 April 2023 and 5 April 2024
7,887
Carrying amount
At 5 April 2024
-
0
At 5 April 2023
-
0
STARLIGHT CORPORATE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
- 4 -
4
Tangible fixed assets
Computers
£
Cost
At 6 April 2023
2,746
Disposals
(1,489)
At 5 April 2024
1,257
Depreciation and impairment
At 6 April 2023
2,387
Depreciation charged in the year
90
Eliminated in respect of disposals
(1,397)
At 5 April 2024
1,080
Carrying amount
At 5 April 2024
177
At 5 April 2023
359
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
1,519
5,624
Other debtors
9
9
1,528
5,633
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
492
2,744
Taxation and social security
2,935
500
Other creditors
1,857
1,782
5,284
5,026
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