IRIS Accounts Production v25.1.0.734 04045975 Board of Directors Board of Directors 1.9.23 31.8.24 31.8.24 false true false false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh040459752023-08-31040459752024-08-31040459752023-09-012024-08-31040459752022-08-31040459752022-09-012023-08-31040459752023-08-3104045975ns15:EnglandWales2023-09-012024-08-3104045975ns14:PoundSterling2023-09-012024-08-3104045975ns10:Director12023-09-012024-08-3104045975ns10:Director22023-09-012024-08-3104045975ns10:PrivateLimitedCompanyLtd2023-09-012024-08-3104045975ns10:SmallEntities2023-09-012024-08-3104045975ns10:AuditExempt-NoAccountantsReport2023-09-012024-08-3104045975ns10:SmallCompaniesRegimeForDirectorsReport2023-09-012024-08-3104045975ns10:SmallCompaniesRegimeForAccounts2023-09-012024-08-3104045975ns10:FullAccounts2023-09-012024-08-310404597512023-09-012024-08-3104045975ns10:OrdinaryShareClass12023-09-012024-08-3104045975ns10:RegisteredOffice2023-09-012024-08-3104045975ns5:CurrentFinancialInstruments2024-08-3104045975ns5:CurrentFinancialInstruments2023-08-3104045975ns5:ShareCapital2024-08-3104045975ns5:ShareCapital2023-08-3104045975ns5:RetainedEarningsAccumulatedLosses2024-08-3104045975ns5:RetainedEarningsAccumulatedLosses2023-08-3104045975ns5:NetGoodwill2023-09-012024-08-3104045975ns5:IntangibleAssetsOtherThanGoodwill2023-09-012024-08-3104045975ns5:PatentsTrademarksLicencesConcessionsSimilar2023-09-012024-08-3104045975ns5:PlantMachinery2023-09-012024-08-3104045975ns5:NetGoodwill2023-08-3104045975ns5:IntangibleAssetsOtherThanGoodwill2023-08-3104045975ns5:NetGoodwill2024-08-3104045975ns5:IntangibleAssetsOtherThanGoodwill2024-08-3104045975ns5:NetGoodwill2023-08-3104045975ns5:IntangibleAssetsOtherThanGoodwill2023-08-3104045975ns5:PlantMachinery2023-08-3104045975ns5:PlantMachinery2024-08-3104045975ns5:PlantMachinery2023-08-3104045975ns5:CostValuation2023-08-3104045975ns5:WithinOneYearns5:CurrentFinancialInstruments2024-08-3104045975ns5:WithinOneYearns5:CurrentFinancialInstruments2023-08-3104045975ns10:OrdinaryShareClass12024-08-31
REGISTERED NUMBER: 04045975 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2024

FOR

STARFISH TECHNOLOGIES LIMITED

STARFISH TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04045975)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


STARFISH TECHNOLOGIES LIMITED

COMPANY INFORMATION
for the Year Ended 31 August 2024







DIRECTORS: G Neden-Watts
P Blatchford





REGISTERED OFFICE: Reading Enterprise Centre
Whiteknights Road
Reading
Berkshire
RG6 6BU





REGISTERED NUMBER: 04045975 (England and Wales)





ACCOUNTANTS: Durrants, Chartered Accountants
24 Wellington Business Park
Dukes Ride
Crowthorne
Berkshire
RG45 6LS

STARFISH TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04045975)

BALANCE SHEET
31 August 2024

31/8/24 31/8/23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 832 1,777
Tangible assets 5 32,212 33,058
Investments 6 - -
33,044 34,835

CURRENT ASSETS
Debtors 7 521,842 369,383
Cash at bank and in hand 1,157,115 1,750,414
1,678,957 2,119,797
CREDITORS
Amounts falling due within one year 8 286,891 205,315
NET CURRENT ASSETS 1,392,066 1,914,482
TOTAL ASSETS LESS CURRENT LIABILITIES 1,425,110 1,949,317

PROVISIONS FOR LIABILITIES 8,265 8,265
NET ASSETS 1,416,845 1,941,052

CAPITAL AND RESERVES
Called up share capital 9 695 695
Retained earnings 1,416,150 1,940,357
SHAREHOLDERS' FUNDS 1,416,845 1,941,052

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

STARFISH TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04045975)

BALANCE SHEET - continued
31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 May 2025 and were signed on its behalf by:




P Blatchford - Director



G Neden-Watts - Director


STARFISH TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04045975)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Starfish Technologies 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 represents amounts receivable for goods and services net of VAT and trade discounts.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of ten 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.

Patents and licences are being amortised evenly over their estimated useful life of twenty years.

Patents
Patents are valued at cost less accumulated amortisation. Amortisation is calculated to write off the cost in equal annual instalments over their estimated useful lives.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

STARFISH TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04045975)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 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 8 (2023 - 7 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
Goodwill assets Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 14,000 18,550 32,550
AMORTISATION
At 1 September 2023 14,000 16,773 30,773
Charge for year - 945 945
At 31 August 2024 14,000 17,718 31,718
NET BOOK VALUE
At 31 August 2024 - 832 832
At 31 August 2023 - 1,777 1,777

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2023 219,622
Additions 26,298
At 31 August 2024 245,920
DEPRECIATION
At 1 September 2023 186,564
Charge for year 27,144
At 31 August 2024 213,708
NET BOOK VALUE
At 31 August 2024 32,212
At 31 August 2023 33,058

STARFISH TECHNOLOGIES LIMITED (REGISTERED NUMBER: 04045975)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 August 2024

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 September 2023
and 31 August 2024 50,000
PROVISIONS
At 1 September 2023
and 31 August 2024 50,000
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/24 31/8/23
£    £   
Trade debtors 4 26,206
Amounts recoverable on contract - 67,187
Other debtors 521,838 275,990
521,842 369,383

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/8/24 31/8/23
£    £   
Trade creditors 22,644 17,732
Taxation and social security 23,678 43,148
Other creditors 240,569 144,435
286,891 205,315

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31/8/24 31/8/23
value: £    £   
1,000 Ordinary £1 695 695

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At 31 August 2024 an amount of £nil ( 2023: £1,189) was due to the company in respect to advances to directors. Interest at the rate of 2.5% per annum is payable and the advance was repayable on demand.

11. ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.