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Registered number: 08750902
Starscream Communications Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
LK & Associates Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08750902
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 49,685 56,889
49,685 56,889
CURRENT ASSETS
Debtors 5 90,588 106,010
Cash at bank and in hand 92,307 46,466
182,895 152,476
Creditors: Amounts Falling Due Within One Year 6 (90,170 ) (49,301 )
NET CURRENT ASSETS (LIABILITIES) 92,725 103,175
TOTAL ASSETS LESS CURRENT LIABILITIES 142,410 160,064
Creditors: Amounts Falling Due After More Than One Year 7 (18,785 ) (27,797 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,440 ) (12,976 )
NET ASSETS 114,185 119,291
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 114,085 119,191
SHAREHOLDERS' FUNDS 114,185 119,291
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For the year ending 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
R S Melville
Director
07/05/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Starscream Communications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08750902 . The registered office is 2a High Street, Thames Ditton, KT7 0RY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 10% straight line
Plant & Machinery 33.33% straight line
Motor Vehicles 15% straight line
Fixtures & Fittings 33.33% straight line
Computer Equipment 33.33% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Foreign Currencies
Monetary 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 ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
4. Tangible Assets
Land & Buildings Plant & Machinery etc. Total
£ £ £
Cost
As at 1 November 2023 12,779 83,578 96,357
Additions - 4,893 4,893
As at 31 October 2024 12,779 88,471 101,250
Depreciation
As at 1 November 2023 2,341 37,127 39,468
Provided during the period 1,278 9,858 11,136
Disposals - 961 961
As at 31 October 2024 3,619 47,946 51,565
Net Book Value
As at 31 October 2024 9,160 40,525 49,685
As at 1 November 2023 10,438 46,451 56,889
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 38,044 44,161
Amounts owed by group undertakings 49,347 51,252
Other debtors 1,530 7,939
88,921 103,352
Due after more than one year
Other debtors 1,667 2,658
90,588 106,010
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 9,012 8,505
Trade creditors 20,959 17,384
Other creditors 27,443 15,656
Taxation and social security 32,756 7,756
90,170 49,301
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 18,785 27,797
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 9,012 8,505
Later than one year and not later than five years 18,785 27,797
27,797 36,302
27,797 36,302
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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