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Registered number: 04536197
Star Rubber Environmental Limited
Unaudited Financial Statements
For The Year Ended 30 September 2024
Berrywood Accountants
The New Studio
Wintershill Farm
Wintershill, Durley
Hampshire
SO32 2AH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 04536197
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 824,819 722,805
824,819 722,805
CURRENT ASSETS
Stocks 5 62,079 81,743
Debtors 6 204,710 232,761
Cash at bank and in hand 33,187 179,209
299,976 493,713
Creditors: Amounts Falling Due Within One Year 7 (381,765 ) (361,942 )
NET CURRENT ASSETS (LIABILITIES) (81,789 ) 131,771
TOTAL ASSETS LESS CURRENT LIABILITIES 743,030 854,576
Creditors: Amounts Falling Due After More Than One Year 8 (231,731 ) (327,171 )
NET ASSETS 511,299 527,405
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 511,297 527,403
SHAREHOLDERS' FUNDS 511,299 527,405
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For the year ending 30 September 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
Mr N Robertson
Director
27/02/2025
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Star Rubber Environmental Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04536197 . The registered office is Belmont House, Aller, Langport, Somerset, TA10 0QN.
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 sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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 stated at cost less depreciation. 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% Reducing Balance
Plant & Machinery 10% Reducing Balance
Motor Vehicles 10% Reducing Balance
Fixtures & Fittings 10% Reducing Balance
Computer Equipment 10% Reducing Balance
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. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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:
2024 2023
Office and administration 1 1
Sales, marketing and distribution 1 1
Manufacturing 12 8
14 10
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 October 2023 91,578 595,867 370,787 1,177
Additions - 122,082 169,550 -
Disposals - - (138,733 ) -
As at 30 September 2024 91,578 717,949 401,604 1,177
Depreciation
As at 1 October 2023 - 248,198 90,740 1,177
Provided during the period - 48,314 34,294 -
Disposals - - (32,074 ) -
As at 30 September 2024 - 296,512 92,960 1,177
Net Book Value
As at 30 September 2024 91,578 421,437 308,644 -
As at 1 October 2023 91,578 347,669 280,047 -
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Computer Equipment Total
£ £
Cost
As at 1 October 2023 16,458 1,075,867
Additions - 291,632
Disposals - (138,733 )
As at 30 September 2024 16,458 1,228,766
Depreciation
As at 1 October 2023 12,947 353,062
Provided during the period 351 82,959
Disposals - (32,074 )
As at 30 September 2024 13,298 403,947
Net Book Value
As at 30 September 2024 3,160 824,819
As at 1 October 2023 3,511 722,805
5. Stocks
2024 2023
£ £
Materials 62,079 81,743
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 164,079 149,427
Prepayments and accrued income - 50,000
Other debtors 10,145 19,430
Other debtors (1) - 13,904
VAT 12,350 -
186,574 232,761
Due after more than one year
Directors loan account 18,136 -
204,710 232,761
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7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 100,821 64,133
Trade creditors 176,915 178,365
Bank loans and overdrafts 89,184 99,036
Corporation tax (38 ) -
Other taxes and social security 6,883 8,390
VAT - 4,018
Accruals and deferred income 8,000 8,000
381,765 361,942
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts 151,731 78,937
Bank loans 80,000 167,818
Directors loan account - 80,416
231,731 327,171
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 100,821 64,133
Later than one year and not later than five years 151,731 78,937
252,552 143,070
252,552 143,070
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 2 2
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