2024-01-012024-12-312024-12-31falseSC716669STARK'S ARK LTD2025-01-1001300falseiso4217:GBPxbrli:pureSC7166692024-01-01SC7166692024-12-31SC7166692024-01-012024-12-31SC7166692023-01-01SC7166692023-12-31SC7166692023-01-012023-12-31SC716669bus:SmallEntities2024-01-012024-12-31SC716669bus:AuditExempt-NoAccountantsReport2024-01-012024-12-31SC716669bus:FullAccounts2024-01-012024-12-31SC716669bus:PrivateLimitedCompanyLtd2024-01-012024-12-31SC716669core:WithinOneYear2024-12-31SC716669core:AfterOneYear2024-12-31SC716669core:WithinOneYear2023-12-31SC716669core:AfterOneYear2023-12-31SC716669core:ShareCapital2024-12-31SC716669core:SharePremium2024-12-31SC716669core:RevaluationReserve2024-12-31SC716669core:OtherReservesSubtotal2024-12-31SC716669core:RetainedEarningsAccumulatedLosses2024-12-31SC716669core:ShareCapital2023-12-31SC716669core:SharePremium2023-12-31SC716669core:RevaluationReserve2023-12-31SC716669core:OtherReservesSubtotal2023-12-31SC716669core:RetainedEarningsAccumulatedLosses2023-12-31SC716669core:LandBuildings2024-12-31SC716669core:PlantMachinery2024-12-31SC716669core:Vehicles2024-12-31SC716669core:FurnitureFittings2024-12-31SC716669core:OfficeEquipment2024-12-31SC716669core:NetGoodwill2024-12-31SC716669core:IntangibleAssetsOtherThanGoodwill2024-12-31SC716669core:ListedExchangeTraded2024-12-31SC716669core:UnlistedNon-exchangeTraded2024-12-31SC716669core:LandBuildings2023-12-31SC716669core:PlantMachinery2023-12-31SC716669core:Vehicles2023-12-31SC716669core:FurnitureFittings2023-12-31SC716669core:OfficeEquipment2023-12-31SC716669core:NetGoodwill2023-12-31SC716669core:IntangibleAssetsOtherThanGoodwill2023-12-31SC716669core:ListedExchangeTraded2023-12-31SC716669core:UnlistedNon-exchangeTraded2023-12-31SC716669core:LandBuildings2024-01-012024-12-31SC716669core:PlantMachinery2024-01-012024-12-31SC716669core:Vehicles2024-01-012024-12-31SC716669core:FurnitureFittings2024-01-012024-12-31SC716669core:OfficeEquipment2024-01-012024-12-31SC716669core:NetGoodwill2024-01-012024-12-31SC716669core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-31SC716669core:ListedExchangeTraded2024-01-012024-12-31SC716669core:UnlistedNon-exchangeTraded2024-01-012024-12-31SC716669core:MoreThanFiveYears2024-01-012024-12-31SC716669core:Non-currentFinancialInstruments2024-12-31SC716669core:Non-currentFinancialInstruments2023-12-31SC716669dpl:CostSales2024-01-012024-12-31SC716669dpl:DistributionCosts2024-01-012024-12-31SC716669core:LandBuildings2024-01-012024-12-31SC716669core:PlantMachinery2024-01-012024-12-31SC716669core:Vehicles2024-01-012024-12-31SC716669core:FurnitureFittings2024-01-012024-12-31SC716669core:OfficeEquipment2024-01-012024-12-31SC716669dpl:AdministrativeExpenses2024-01-012024-12-31SC716669core:NetGoodwill2024-01-012024-12-31SC716669core:IntangibleAssetsOtherThanGoodwill2024-01-012024-12-31SC716669dpl:GroupUndertakings2024-01-012024-12-31SC716669dpl:ParticipatingInterests2024-01-012024-12-31SC716669dpl:GroupUndertakingscore:ListedExchangeTraded2024-01-012024-12-31SC716669core:ListedExchangeTraded2024-01-012024-12-31SC716669dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2024-01-012024-12-31SC716669core:UnlistedNon-exchangeTraded2024-01-012024-12-31SC716669dpl:CostSales2023-01-012023-12-31SC716669dpl:DistributionCosts2023-01-012023-12-31SC716669core:LandBuildings2023-01-012023-12-31SC716669core:PlantMachinery2023-01-012023-12-31SC716669core:Vehicles2023-01-012023-12-31SC716669core:FurnitureFittings2023-01-012023-12-31SC716669core:OfficeEquipment2023-01-012023-12-31SC716669dpl:AdministrativeExpenses2023-01-012023-12-31SC716669core:NetGoodwill2023-01-012023-12-31SC716669core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-31SC716669dpl:GroupUndertakings2023-01-012023-12-31SC716669dpl:ParticipatingInterests2023-01-012023-12-31SC716669dpl:GroupUndertakingscore:ListedExchangeTraded2023-01-012023-12-31SC716669core:ListedExchangeTraded2023-01-012023-12-31SC716669dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-01-012023-12-31SC716669core:UnlistedNon-exchangeTraded2023-01-012023-12-31SC716669core:NetGoodwill2024-12-31SC716669core:IntangibleAssetsOtherThanGoodwill2024-12-31SC716669core:LandBuildings2024-12-31SC716669core:PlantMachinery2024-12-31SC716669core:Vehicles2024-12-31SC716669core:FurnitureFittings2024-12-31SC716669core:OfficeEquipment2024-12-31SC716669core:AfterOneYear2024-12-31SC716669core:WithinOneYear2024-12-31SC716669core:ListedExchangeTraded2024-12-31SC716669core:UnlistedNon-exchangeTraded2024-12-31SC716669core:ShareCapital2024-12-31SC716669core:SharePremium2024-12-31SC716669core:RevaluationReserve2024-12-31SC716669core:OtherReservesSubtotal2024-12-31SC716669core:RetainedEarningsAccumulatedLosses2024-12-31SC716669core:NetGoodwill2023-12-31SC716669core:IntangibleAssetsOtherThanGoodwill2023-12-31SC716669core:LandBuildings2023-12-31SC716669core:PlantMachinery2023-12-31SC716669core:Vehicles2023-12-31SC716669core:FurnitureFittings2023-12-31SC716669core:OfficeEquipment2023-12-31SC716669core:AfterOneYear2023-12-31SC716669core:WithinOneYear2023-12-31SC716669core:ListedExchangeTraded2023-12-31SC716669core:UnlistedNon-exchangeTraded2023-12-31SC716669core:ShareCapital2023-12-31SC716669core:SharePremium2023-12-31SC716669core:RevaluationReserve2023-12-31SC716669core:OtherReservesSubtotal2023-12-31SC716669core:RetainedEarningsAccumulatedLosses2023-12-31SC716669core:NetGoodwill2023-01-01SC716669core:IntangibleAssetsOtherThanGoodwill2023-01-01SC716669core:LandBuildings2023-01-01SC716669core:PlantMachinery2023-01-01SC716669core:Vehicles2023-01-01SC716669core:FurnitureFittings2023-01-01SC716669core:OfficeEquipment2023-01-01SC716669core:AfterOneYear2023-01-01SC716669core:WithinOneYear2023-01-01SC716669core:ListedExchangeTraded2023-01-01SC716669core:UnlistedNon-exchangeTraded2023-01-01SC716669core:ShareCapital2023-01-01SC716669core:SharePremium2023-01-01SC716669core:RevaluationReserve2023-01-01SC716669core:OtherReservesSubtotal2023-01-01SC716669core:RetainedEarningsAccumulatedLosses2023-01-01SC716669core:AfterOneYear2024-01-012024-12-31SC716669core:WithinOneYear2024-01-012024-12-31SC716669core:Non-currentFinancialInstrumentscore:CostValuation2024-01-012024-12-31SC716669core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-01-012024-12-31SC716669core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-01-012024-12-31SC716669core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-01-012024-12-31SC716669core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-01-012024-12-31SC716669core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-01-012024-12-31SC716669core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-01-012024-12-31SC716669core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-31SC716669core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-01-012024-12-31SC716669core:Non-currentFinancialInstrumentscore:CostValuation2024-12-31SC716669core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-12-31SC716669core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-12-31SC716669core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-12-31SC716669core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-12-31SC716669core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-12-31SC716669core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-12-31SC716669core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-12-31SC716669core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-12-31SC716669core:Non-currentFinancialInstrumentscore:CostValuation2023-12-31SC716669core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-31SC716669core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-31SC716669core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-31SC716669core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-31SC716669core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-31SC716669core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-31SC716669core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-31SC716669core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-31SC716669bus:Director12024-01-012024-12-31

STARK'S ARK LTD

Registered Number
SC716669
(Scotland)

Unaudited Financial Statements for the Year ended
31 December 2024

STARK'S ARK LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

STARK, Frank

Registered Address

Tigh An Uilt
Leurbost
Isle Of Lewis
HS2 9NS

Registered Number

SC716669 (Scotland)
STARK'S ARK LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,7664,645
3,7664,645
Current assets
Cash at bank and on hand20,14138,109
20,14138,109
Creditors amounts falling due within one year4(19,124)(19,405)
Net current assets (liabilities)1,01718,704
Total assets less current liabilities4,78323,349
Net assets4,78323,349
Capital and reserves
Profit and loss account4,78323,349
Shareholders' funds4,78323,349
The financial statements were approved and authorised for issue by the Director on 10 January 2025, and are signed on its behalf by:
STARK, Frank
Director
Registered Company No. SC716669
STARK'S ARK LTD
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 January 245,8285496,377
At 31 December 245,8285496,377
Depreciation and impairment
At 01 January 241,3553771,732
Charge for year707172879
At 31 December 242,0625492,611
Net book value
At 31 December 243,766-3,766
At 31 December 234,4731724,645
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,6955,695
Bank borrowings and overdrafts15,76413,710
Taxation and social security(2,335)-
Total19,12419,405
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.