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REGISTERED NUMBER: OC308910 (England and Wales)















STARFISH COMMUNICATIONS LLP

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2024






STARFISH COMMUNICATIONS LLP (REGISTERED NUMBER: OC308910)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024




Page

General Information 1

Balance Sheet 2

Notes to the Financial Statements 4


STARFISH COMMUNICATIONS LLP

GENERAL INFORMATION
FOR THE YEAR ENDED 31 AUGUST 2024







DESIGNATED MEMBERS: Ms S C Fearfield
Mr J P Speed





REGISTERED OFFICE: Cherry Gardens
Nouds Lane
Lynsted
Sittingbourne
Kent
ME9 0ES





REGISTERED NUMBER: OC308910 (England and Wales)





ACCOUNTANTS: Spurling Cannon
King Arthur's Court
Maidstone Road
Charing
Kent
TN27 0JS

STARFISH COMMUNICATIONS LLP (REGISTERED NUMBER: OC308910)

BALANCE SHEET
31 AUGUST 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Debtors 5 6,496 8,829
Cash at bank 7,370 3,673
13,866 12,502
CREDITORS
Amounts falling due within one year 6 (3,866 ) (2,502 )
NET CURRENT ASSETS 10,000 10,000
TOTAL ASSETS LESS CURRENT LIABILITIES
and
NET ASSETS ATTRIBUTABLE TO
MEMBERS

10,000

10,000

LOANS AND OTHER DEBTS DUE TO
MEMBERS

-

-

MEMBERS' OTHER INTERESTS
Capital accounts 10,000 10,000
10,000 10,000

TOTAL MEMBERS' INTERESTS
Members' other interests 10,000 10,000
Amounts due from members 5 (2,416 ) (4,867 )
7,584 5,133

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 August 2024.

The members acknowledge their responsibilities for:
(a)ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

STARFISH COMMUNICATIONS LLP (REGISTERED NUMBER: OC308910)

BALANCE SHEET - continued
31 AUGUST 2024


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

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 29 May 2025 and were signed by:





Mr J P Speed - Designated member

STARFISH COMMUNICATIONS LLP (REGISTERED NUMBER: OC308910)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2024

1. STATUTORY INFORMATION

Starfish Communications LLP is registered in England and Wales. The LLP's registered number and registered office address can be found on the General 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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Revenue recognition
Revenue is recognised to the extent that the limited liability partnership obtains the right to consideration in exchange for its performance. Revenue is measured at the fair value and consideration received, excluding discounts, rebates, VAT and other sales tax or duty.

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 - 20% on reducing balance
Fixtures and fittings - 20% on reducing balance

Members remuneration and division of profits
The SORP recognises that the basis for calculating profits for allocation may differ from the profits reflected through the financial statements prepared in compliance with recommended practice, given the established need to seek to focus profit allocation on ensuring equity between different generations, and populations of members.

Consolidation of the results of certain subsidiary undertakings, the provisions for annuities to current and former members, pension scheme charges, the spreading of acquisition integration costs and the treatment of long leasehold interests are all items which may generate difference between profits calculated for the purpose of allocation and those reported within the financial statements. Where such differences arise, they have been included within other amounts in the balance sheet.

Members fixed share profits (excluding discretionary fixed share bonuses) and interest earned on members' balances are automatically allocated and, are treated as members remuneration charged as an expense to the profit and loss account in arriving at profit available for discretionary division among members.
The remainder of the profit shares, which have not been allocated until after the balance sheet date, are treated in these financial statements as unallocated at the balance sheet date and include within other reserves.

3. EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2023 - NIL).

STARFISH COMMUNICATIONS LLP (REGISTERED NUMBER: OC308910)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 AUGUST 2024

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 September 2023
and 31 August 2024 45,895 317 46,212
DEPRECIATION
At 1 September 2023
and 31 August 2024 45,895 317 46,212
NET BOOK VALUE
At 31 August 2024 - - -
At 31 August 2023 - - -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 3,600 3,600
Amounts due from members 2,416 4,867
Sundry debtors 480 362
6,496 8,829

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 1,524 244
VAT 1,642 1,598
Accrued expenses 700 660
3,866 2,502