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REGISTERED NUMBER: 12950931 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 October 2024

for

STARDUST COLLECTIVE LTD

STARDUST COLLECTIVE LTD (REGISTERED NUMBER: 12950931)






Contents of the Financial Statements
for the year ended 31 October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


STARDUST COLLECTIVE LTD

Company Information
for the year ended 31 October 2024







DIRECTORS: A B J Clarke
J A Massey





REGISTERED OFFICE: Flat 16
South Mill Court
Southmill Road
Bishop'S Stortford
CM23 3DA





REGISTERED NUMBER: 12950931 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

STARDUST COLLECTIVE LTD (REGISTERED NUMBER: 12950931)

Balance Sheet
31 October 2024

2024 2023
Notes £ £
FIXED ASSETS
Intangible assets 4 4,716 -
Tangible assets 5 10 325
4,726 325

CURRENT ASSETS
Debtors 6 20,744 41,111
Cash at bank 78,913 36,111
99,657 77,222
CREDITORS
Amounts falling due within one year 7 (22,409 ) (52,691 )
NET CURRENT ASSETS 77,248 24,531
TOTAL ASSETS LESS CURRENT
LIABILITIES

81,974

24,856

CAPITAL AND RESERVES
Called up share capital 8 15 15
Retained earnings 81,959 24,841
SHAREHOLDERS' FUNDS 81,974 24,856

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

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

STARDUST COLLECTIVE LTD (REGISTERED NUMBER: 12950931)

Balance Sheet - continued
31 October 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 28 July 2025 and were signed on its behalf by:




J A Massey - Director



A B J Clarke - Director


STARDUST COLLECTIVE LTD (REGISTERED NUMBER: 12950931)

Notes to the Financial Statements
for the year ended 31 October 2024

1. STATUTORY INFORMATION

Stardust Collective Ltd 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.

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


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
Revenue is recognised as contract activity progresses in game development. Revenue not billed is included in debtors and payments on account in excess of the relevant amount of revenue are included in creditors.

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.

Trade Marks are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment- 33% on cost

Financial instruments
Financial assets, liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

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.


STARDUST COLLECTIVE LTD (REGISTERED NUMBER: 12950931)

Notes to the Financial Statements - continued
for the year ended 31 October 2024

2. 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 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.

Impairment policy
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any.

Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£
COST
Additions 5,240
At 31 October 2024 5,240
AMORTISATION
Charge for year 524
At 31 October 2024 524
NET BOOK VALUE
At 31 October 2024 4,716

STARDUST COLLECTIVE LTD (REGISTERED NUMBER: 12950931)

Notes to the Financial Statements - continued
for the year ended 31 October 2024

5. TANGIBLE FIXED ASSETS
Computer
equipment
£
COST
At 1 November 2023
and 31 October 2024 955
DEPRECIATION
At 1 November 2023 630
Charge for year 315
At 31 October 2024 945
NET BOOK VALUE
At 31 October 2024 10
At 31 October 2023 325

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Other debtors 20,744 41,111

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 3,452 1,200
Taxation and social security 15,605 28,930
Other creditors 3,352 22,561
22,409 52,691

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
150 Ordinary 0.10 15 15