1 April 2024 v2025.19.1 limited_company_frs_102_section_1a_v1_1_2 companies_houseSoftwarefalsetruetruetrueNo description of principal activity0falsetruexbrli:purexbrli:sharesiso4217:GBP140020152024-04-012025-03-31140020152025-03-31140020152024-03-3114002015core:WithinOneYear2025-03-3114002015core:WithinOneYear2024-03-3114002015core:ShareCapital2025-03-3114002015core:ShareCapital2024-03-3114002015core:RetainedEarningsAccumulatedLosses2025-03-3114002015bus:Director12024-04-012025-03-3114002015bus:RegisteredOffice2024-04-012025-03-3114002015core:OfficeEquipment2024-04-012025-03-3114002015core:FurnitureFittingsToolsEquipment2024-04-012025-03-3114002015core:PlantMachinery2025-03-3114002015core:PlantMachinery2024-04-0114002015core:PlantMachinery2024-04-012025-03-3114002015core:PlantMachinery2024-03-311400201512024-04-012025-03-31140020152023-04-012024-03-3114002015countries:EnglandWales2024-04-012025-03-3114002015bus:AuditExemptWithAccountantsReport2024-04-012025-03-3114002015bus:PrivateLimitedCompanyLtd2024-04-012025-03-3114002015bus:SmallEntities2024-04-012025-03-3114002015bus:FullAccounts2024-04-012025-03-31
Company registration number:
14002015
Star Accountancy Limited
Unaudited Filleted Financial Statements for the year ended
31 March 2025
Star Accountancy Limited
1 Hylton Street, Chester Road, Sunderland, Tyne and Wear, SR4 7DU, United Kingdom
Star Accountancy Limited
Report of the Accountant to the director of Star Accountancy Limited
Year ended
31 March 2025
These financial statements have been prepared in accordance with my terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended
31 March 2025
.
I have prepared these financial statements based on the accounting records, information and explanations provided by you. I do not express any opinion on the financial statements.
On the statement of financial position you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a "true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Star Accountancy Limited
1 Hylton Street
Chester Road
Sunderland
Tyne and Wear
SR4 7DU
United Kingdom
Date:
26 April 2025
Star Accountancy Limited
Statement of Financial Position
31 March 2025
20252024
Note££
Fixed assets    
Tangible assets 5
913
 
1,613
 
Current assets    
Cash at bank and in hand
2,910
 
341
 
Creditors: amounts falling due within one year 6
(1,411
)
(1,942
)
Net current assets/(liabilities)
1,499
 
(1,601
)
Total assets less current liabilities 2,412   12  
Capital and reserves    
Called up share capital
12
 
12
 
Profit and loss account
2,400
  -  
Shareholders funds
2,412
 
12
 
For the year ending
31 March 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • 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;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
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 income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
26 April 2025
, and are signed on behalf of the board by:
Mr H Ranjbar
Director
Company registration number:
14002015
Star Accountancy Limited
Notes to the Financial Statements
Year ended
31 March 2025

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
1 Hylton Street
,
Sunderland
,
SR4 7DU
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer, usually on despatch of the goods; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Current tax

Current tax is recognised on taxable profit for the current and 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.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
25% straight line
Fixtures, fittings and equipment
33% straight line

4 Average number of employees

The average number of persons employed by the company during the year was
1
(2024: nil).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 April 2024
and
31 March 2025
2,523
 
Depreciation  
At
1 April 2024
910
 
Charge
700
 
At
31 March 2025
1,610
 
Carrying amount  
At
31 March 2025
913
 
At 31 March 2024
1,613
 

6 Creditors: amounts falling due within one year

20252024
££
Trade creditors
134
 
13
 
Taxation and social security
1,277
 
60
 
Other creditors -  
1,869
 
1,411
 
1,942