Caseware UK (AP4) 2023.0.135 2023.0.135 2024-06-302024-06-30falseNo description of principal activity2023-07-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false150truetrue 14840439 2023-06-30 14840439 2023-07-01 2024-06-30 14840439 2022-07-01 2023-06-30 14840439 2024-06-30 14840439 c:Director1 2023-07-01 2024-06-30 14840439 d:CurrentFinancialInstruments 2024-06-30 14840439 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 14840439 d:ShareCapital 2024-06-30 14840439 d:RetainedEarningsAccumulatedLosses 2024-06-30 14840439 c:FRS102 2023-07-01 2024-06-30 14840439 c:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 14840439 c:FullAccounts 2023-07-01 2024-06-30 14840439 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 14840439 2 2023-07-01 2024-06-30 14840439 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 14840439









STARLIGHT LONDON LTD







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
STARLIGHT LONDON LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF STARLIGHT LONDON LTD
FOR THE YEAR ENDED 30 JUNE 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of STARLIGHT LONDON LTD for the year ended 30 June 2024 which comprise  the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of STARLIGHT LONDON LTD in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of STARLIGHT LONDON LTD and state those matters that we have agreed to state to the director of STARLIGHT LONDON LTD in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than STARLIGHT LONDON LTD and its director for our work or for this report. 

It is your duty to ensure that STARLIGHT LONDON LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of STARLIGHT LONDON LTD. You consider that STARLIGHT LONDON LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of STARLIGHT LONDON LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



Nyman Libson Paul
 
124 Finchely Road
London
NW3 5JS
6 March 2025
Page 1

 
STARLIGHT LONDON LTD
REGISTERED NUMBER: 14840439

BALANCE SHEET
AS AT 30 JUNE 2024

2024
Note
£

  

Current assets
  

Debtors: amounts falling due within one year
  
6,206,692

Cash at bank and in hand
  
45,455

  
6,252,147

Creditors: amounts falling due within one year
  
(12,756,623)

Net current (liabilities)/assets
  
 
 
(6,504,476)

Total assets less current liabilities
  
(6,504,476)

  

Net (liabilities)/assets
  
(6,504,476)


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
(6,504,477)

  
(6,504,476)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 6 March 2025.




Michael Harrison
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
STARLIGHT LONDON LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Starlight London Limited is a private company limited by shares and incorporated in England. The address of the registered office is 187 Drury Lane, London WC2B 5QD. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Going concern

The company meets its day to day working capital requirements through its own resources and loans from third party angel investors who have provided funds specifically to support the company.
The director has prepared forecasts and cash flow projections based on a number of potential scenarios. These, together with the reserves and cash held, indicate that the company has adequate resources to continue in operational existence for the foreseeable future. It is, however, difficult to determine the assumptions that will prove to be the most appropriate therefore there is an element of uncertainty existing.
After reviewing the forecasts and projections, at the time of approving these financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the next twelve months. The director therefore considers it appropriate to continue to adopt the going concern basis in preparing the company's financial statements.

 
2.3

Revenue

Revenue comprises of box office sales, net of commissions and banking charges and is exclusive of VAT. Revenue is recognised in the period to which the attendance occurs.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment.

Page 3

 
STARLIGHT LONDON LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.7

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.

 
2.8

Creditors

Short-term creditors are measured at the transaction price.


3.


Employees

The average monthly number of employees, including directors, during the year was 15.


4.


Debtors

2024
£


Trade debtors
321,776

Other debtors
4,276,062

Prepayments and accrued income
1,608,854

6,206,692



5.


Cash and cash equivalents

2024
£

Cash at bank and in hand
45,455

45,455


Page 4

 
STARLIGHT LONDON LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

6.


Creditors: Amounts falling due within one year

2024
£

Trade creditors
1,982,827

Other taxation and social security
41,998

Other creditors
9,314,958

Accruals and deferred income
1,416,840

12,756,623


 
Page 5