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Registration number: 02886774

Start Entertainments Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 31 December 2024

Start Entertainments Limited

Company Information

Director | Mrs Susan Ann Gibbon

Registered office | 9 Berners Place London W1T 3AD

Accountants | Mehta & Tengra Chartered Accountants9 Berners Place London W1T 3AD

Start Entertainments Limited

Director's Report for the Year Ended 31 December 2024

The director presents her report and the financial statements for the year ended 31 December 2024.

Director of the company

The director who held office during the year was as follows:

Mrs Susan Ann Gibbon

Principal activity

The principal activity of the company is Audio and video production

Review of business

The results for the year and financial position of the company are as shown in the annexed financial statements.

Taxation Status
The company is a close company within the provision of the Income and Corporation Taxes Act 2010

Fixed Assets
The changes in fixed assets are given in notes 5 to the financial statements.

Related Party Transaction
None of the directors had any other material interests at any time during the year in any contracts of significance in relation to the business of the company

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 1 October 2025

......................................... Mrs Susan Ann Gibbon Director

Start Entertainments Limited

(Registration number: 02886774)
Balance Sheet as at 31 December 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Other financial assets | 5 | 30,000 | 30,000
Current assets |  |  |
Debtors | 6 | 11,516 | 1,878
Cash at bank and in hand |  | 30,634 | 32,010
|  | 42,150 | 33,888
Creditors: Amounts falling due within one year | 7 | (39,772) | (43,479)
Net current assets/(liabilities) |  | 2,378 | (9,591)
Total assets less current liabilities |  | 32,378 | 20,409
Creditors: Amounts falling due after more than one year | 7 | (193,241) | (200,369)
Net liabilities |  | (160,863) | (179,960)
Capital and reserves |  |  |
Called up share capital | 8 | 31,311 | 31,311
Share premium reserve |  | 43,615 | 43,615
Retained earnings |  | (235,789) | (254,886)
Shareholders' deficit |  | (160,863) | (179,960)

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account and Director's Report.

Approved and authorised by the director on 1 October 2025

......................................... Mrs Susan Ann Gibbon Director

Start Entertainments Limited

Statement of Changes in Equity for the Year Ended 31 December 2024

| Share capital £ | Share premium £ | Retained earnings £ | Total £
At 1 January 2024 | 31,311 | 43,615 | (254,886) | (179,960)
Profit for the year | - | - | 19,097 | 19,097
At 31 December 2024 | 31,311 | 43,615 | (235,789) | (160,863)

| Share capital £ | Share premium £ | Retained earnings £ | Total £
At 1 January 2023 | 31,311 | 43,615 | (256,027) | (181,101)
Profit for the year | - | - | 1,141 | 1,141
At 31 December 2023 | 31,311 | 43,615 | (254,886) | (179,960)

Start Entertainments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

1 | General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
9 Berners Place
London
W1T 3AD
United Kingdom

These financial statements were authorised for issue by the director on 1 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Start Entertainments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

4 | Taxation

Tax charged/(credited) in the profit and loss account

| 2024 £ | 2023 £
Current taxation |  |
UK corporation tax adjustment to prior periods | 1 | 1

Start Entertainments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

5 | Other financial assets (current and non-current)

| Financial assets at cost less impairment £ | Total £
Non-current financial assets
Cost or valuation
At 1 January 2024 | 30,000 | 30,000
At 31 December 2024 | 30,000 | 30,000
Impairment
Carrying amount
At 31 December 2024 | 30,000 | 30,000

6 | Debtors

Current | 2024 £ | 2023 £
Trade debtors | 818 | 576
Other debtors | 10,698 | 1,302
| 11,516 | 1,878

Start Entertainments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2024

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2024 £ | 2023 £
Due within one year |  |  |
Loans and borrowings | 9 | 26,274 | 26,274
Trade creditors |  | 3,168 | 9,289
Accruals and deferred income |  | 10,330 | 7,916
|  | 39,772 | 43,479

Creditors: amounts falling due after more than one year

| Note | 2024 £ | 2023 £
Due after one year |  |  |
Loans and borrowings | 9 | 193,241 | 200,369

8 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinary of £1 each | 1,311 | 1,311 | 1,311 | 1,311
Preference of £1 each | 30,000 | 30,000 | 30,000 | 30,000
| 31,311 | 31,311 | 31,311 | 31,311

9 | Loans and borrowings

Non-current loans and borrowings

| 2024 £ | 2023 £
Bank borrowings | 5,322 | 9,641
Other borrowings | 187,919 | 190,728
| 193,241 | 200,369

Current loans and borrowings

| 2024 £ | 2023 £
Other borrowings | 26,274 | 26,274