ACCOUNTS - Final Accounts preparation

Registered number: 15459629

STARR BIDS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

STARR BIDS LIMITED

REGISTERED NUMBER: 15459629

BALANCE SHEET

AS AT 31 JULY 2025

		2025
Note		£


Current assets
Debtors: amounts falling due within one year	5	1,087
Cash at bank and in hand	6	53,553
		54,640
Creditors: amounts falling due within one year	7	(37,843)
Net current assets			16,797
Total assets less current liabilities			16,797

Net assets			16,797

Capital and reserves
Called up share capital			1
Profit and loss account			16,796
			16,797

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STARR BIDS LIMITED

REGISTERED NUMBER: 15459629

BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 October 2025.

................................................

Catherine Starr

Director

The notes on pages 3 to 6 form part of these financial statements.

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STARR BIDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

1.	General information

Starr Bids Limited is a private company limited by shares, incorporated in England and Wales. The Company was incorporated on 1st February 2024 and commenced trading on 1st March 2024. The principal activity of the Company was that of management consultancy activities other than financial management. The Company ceased trading on 31st July 2025.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

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STARR BIDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

2.Accounting policies (continued)

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings

20%

reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

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STARR BIDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

3.	Employees
		2025
		£

	Wages and salaries	12,528
		12,528

The average monthly number of employees, including the director, during the period was as follows:

			2025
			No.

		Employees	1

4.	Tangible fixed assets

		Fixtures and fittings
		£

	Additions	2,484
	Disposals	(2,484)
	At 31 July 2025	-

	Charge for the period on owned assets	497
	Disposals	(497)
	At 31 July 2025	-
	Net book value
	At 31 July 2025	-

Debtors

					2025
					£


	Other debtors	1,087
		1,087

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STARR BIDS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JULY 2025

5.Debtors (continued)

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	53,553
		53,553

7.	Creditors: Amounts falling due within one year
		2025
		£

	Corporation tax	14,393
	Other taxation and social security	6,770
	Other creditors	15,330
	Accruals and deferred income	1,350
		37,843

Included in other creditors is a directors' loan account balance of £15,330 in relation to Catherine Starr.

8.	Controlling party

The Company is controlled by the director, Catherine Starr, by virtue of her shareholding as detailed in the Directors' report.

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