REGISTERED NUMBER: 13405589 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

STARTBLOCKS INTERNATIONAL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr M Malhotra

REGISTERED OFFICE:

Ground Floor Marlborough House

298 Regents Park Road

London

N3 2SZ

REGISTERED NUMBER:

13405589 (England and Wales)

ACCOUNTANTS:

Fusion Accountancy Limited

Marlborough House

298 Regents Park Road

London

N3 2SZ

CURRENT ASSETS

Debtors

4

157,312

155,937

Cash at bank

15,401

71,573

172,713

227,510

CREDITORS

Amounts falling due within one year

5

488,987

529,911

NET CURRENT LIABILITIES

(316,274

)

(302,401

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(316,274

)

(302,401

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(316,275

)

(302,402

)

(316,274

)

(302,401

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 5 September 2025 and were signed by:

Mr M Malhotra - Director

1.	STATUTORY INFORMATION

StartBlocks International Limited 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.

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

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

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.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

-

6,473

Amounts owed by group undertakings

156,662

134,154

Other debtors

650

14,889

Prepayments and accrued income

-

421

157,312

155,937

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

1,648

13,247

Amounts owed to group undertakings

470,265

470,265

Corporation tax

-

12,233

Value added tax

14,109

10,887

Other creditors

2,965

5,279

Accruals and deferred income

-

18,000

488,987

529,911

6.	RELATED PARTY DISCLOSURES

Amounts owed by group undertakings of £156,662 is owed to the Company by other companies which are under common control.

Amounts owed to group undertakings of £470,265 is owed by the Company to another company which is under common control.

The debts have no fixed date for repayment, are repayable on demand and are non-interest bearing.