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REGISTERED NUMBER: 06884523














Unaudited Financial Statements

FOR THE PERIOD

1 October 2023 to 31 March 2025

for

STARC LIMITED

STARC LIMITED (REGISTERED NUMBER: 06884523)






Contents of the Financial Statements
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


STARC LIMITED

Company Information
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025







DIRECTORS: P R Owen
Mrs C Owen
J Tee
Mrs L A Tee





REGISTERED OFFICE: Fairway House
Links Business Park
St Mellons
Cardiff
CF3 0LT





REGISTERED NUMBER: 06884523





ACCOUNTANTS: Hayvenhursts
Fairway House
Links Business Park
St Mellons
Cardiff
CF3 0LT

STARC LIMITED (REGISTERED NUMBER: 06884523)

Balance Sheet
31 MARCH 2025

2025 2023
Notes £    £   
FIXED ASSETS
Tangible assets 5 16,178 20,222

CURRENT ASSETS
Stocks 3,306 11,950
Debtors 6 153,700 118,877
Cash at bank 566,476 350,579
723,482 481,406
CREDITORS
Amounts falling due within one year 7 (162,490 ) (47,597 )
NET CURRENT ASSETS 560,992 433,809
TOTAL ASSETS LESS CURRENT
LIABILITIES

577,170

454,031

CAPITAL AND RESERVES
Called up share capital 1,004 1,004
Share premium 3,757 3,757
Retained earnings 572,409 449,270
577,170 454,031

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 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.

STARC LIMITED (REGISTERED NUMBER: 06884523)

Balance Sheet - continued
31 MARCH 2025


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 10 July 2025 and were signed on its behalf by:





P R Owen - Director


STARC LIMITED (REGISTERED NUMBER: 06884523)

Notes to the Financial Statements
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025

1. STATUTORY INFORMATION

Starc Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
The financial statements are prepared under the going concern basis. The directors believe it is appropriate as they believe that the company has the necessary resources at its disposal to meet its liabilities as they fall due.

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of 12 months from the date of approval of these financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 - 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the period 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.

STARC LIMITED (REGISTERED NUMBER: 06884523)

Notes to the Financial Statements - continued
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025

3. ACCOUNTING POLICIES - continued

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 period 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.

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.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - 6 ).

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 31 March 2025 183,338
DEPRECIATION
At 1 October 2023 163,116
Charge for period 4,044
At 31 March 2025 167,160
NET BOOK VALUE
At 31 March 2025 16,178
At 30 September 2023 20,222

STARC LIMITED (REGISTERED NUMBER: 06884523)

Notes to the Financial Statements - continued
FOR THE PERIOD 1 OCTOBER 2023 TO 31 MARCH 2025

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Trade debtors 153,700 118,877

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2023
£    £   
Trade creditors - (1 )
Taxation and social security 157,090 28,114
Other creditors 5,400 19,484
162,490 47,597

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling party in the year under review are Mr P R Owen and Mr J Tee.