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REGISTERED NUMBER: 05134667 (England and Wales)















J A Horne Starlight Limited

Unaudited Financial Statements

For The Year Ended 30 June 2024






J A Horne Starlight Limited (Registered number: 05134667)






Contents of the Financial Statements
For The Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Report of the Accountants 7

J A Horne Starlight Limited

Company Information
For The Year Ended 30 June 2024







DIRECTORS: M Marsden
S V Rhodes





SECRETARIES: Mrs D Marsden
Mrs M Rhodes





REGISTERED OFFICE: Unit 3 Harleston Street
Sheffield
S4 7QB





REGISTERED NUMBER: 05134667 (England and Wales)





ACCOUNTANTS: Roddis Taylor Robinson
Chartered Accountants
Unit 6, Acorn Business Park
Woodseats Close
Sheffield
South Yorkshire
S8 0TB

J A Horne Starlight Limited (Registered number: 05134667)

Balance Sheet
30 June 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 502,183 494,134
502,183 494,134

CURRENT ASSETS
Stocks 46,349 41,092
Debtors 6 26,210 34,938
Cash at bank and in hand 867,841 691,278
940,400 767,308
CREDITORS
Amounts falling due within one year 7 315,673 220,122
NET CURRENT ASSETS 624,727 547,186
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,126,910

1,041,320

CREDITORS
Amounts falling due after more than one
year

8

(3,718

)

(4,957

)

PROVISIONS FOR LIABILITIES (38,147 ) (36,004 )
NET ASSETS 1,085,045 1,000,359

CAPITAL AND RESERVES
Called up share capital 5,000 5,000
Retained earnings 1,080,045 995,359
1,085,045 1,000,359

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

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

The directors acknowledge their 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.

J A Horne Starlight Limited (Registered number: 05134667)

Balance Sheet - continued
30 June 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 Board of Directors and authorised for issue on 27 March 2025 and were signed on its behalf by:




M Marsden - Director



S V Rhodes - Director


J A Horne Starlight Limited (Registered number: 05134667)

Notes to the Financial Statements
For The Year Ended 30 June 2024

1. STATUTORY INFORMATION

J A Horne Starlight 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.

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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of five years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% straight line
Improvements to property - 10% straight line
Plant and machinery - 20% on reducing balance and 10% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 20% straight line

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

J A Horne Starlight Limited (Registered number: 05134667)

Notes to the Financial Statements - continued
For The Year Ended 30 June 2024

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 16 (2023 - 17 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 July 2023
and 30 June 2024 100,000
AMORTISATION
At 1 July 2023
and 30 June 2024 100,000
NET BOOK VALUE
At 30 June 2024 -
At 30 June 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 July 2023 382,998 418,859 801,857
Additions - 26,561 26,561
At 30 June 2024 382,998 445,420 828,418
DEPRECIATION
At 1 July 2023 32,880 274,843 307,723
Charge for year 5,480 13,032 18,512
At 30 June 2024 38,360 287,875 326,235
NET BOOK VALUE
At 30 June 2024 344,638 157,545 502,183
At 30 June 2023 350,118 144,016 494,134

J A Horne Starlight Limited (Registered number: 05134667)

Notes to the Financial Statements - continued
For The Year Ended 30 June 2024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 22,659 30,324
Other debtors 3,551 4,614
26,210 34,938

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 77,168 35,732
Taxation and social security 174,529 114,554
Other creditors 63,976 69,836
315,673 220,122

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Other creditors 3,718 4,957

J A Horne Starlight Limited

Report of the Accountants to the Directors of
J A Horne Starlight Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 30 June 2024 set out on pages three to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Our report may not be relied upon by any person for any other purpose whatsoever.

Roddis Taylor Robinson neither owes nor accepts any duty to any other party and shall not be liable for any loss, damage or expenses of whatsoever nature which is caused by their reliance on these financial statements.






Roddis Taylor Robinson
Chartered Accountants
Unit 6, Acorn Business Park
Woodseats Close
Sheffield
South Yorkshire
S8 0TB


27 March 2025