Stardelta Audio Mastering Ltd - Filleted accounts

Registered number

08830745

Stardelta Audio Mastering Ltd

Unaudited Filleted Accounts

31 January 2025

Stardelta Audio Mastering Ltd
Registered number:		08830745
Balance Sheet
as at 31 January 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		528,757			546,609

Current assets
Stocks		647			852
Debtors	4	107,657			98,980
Cash at bank and in hand		53,006			45,878
		161,310			145,710

Creditors: amounts falling due within one year	5	(163,462)			(310,991)

Net current liabilities			(2,152)			(165,281)

Total assets less current liabilities			526,605			381,328

Creditors: amounts falling due after more than one year	6		(110,154)			(150,925)



Net assets			416,451			230,403

Capital and reserves
Called up share capital			1			1
Profit and loss account			416,450			230,402

Shareholder's funds			416,451			230,403

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




L Hopkin
Director
Approved by the board on 20 October 2025

Stardelta Audio Mastering Ltd
Notes to the Accounts
for the year ended 31 January 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leased assets
	A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					3		2


3	Tangible fixed assets
				Land and buildings		Plant and machinery etc		Total
£					£		£
	Cost
	At 1 February 2024			169,469		592,094		761,563
	Additions			-		1,058		1,058
	At 31 January 2025			169,469		593,152		762,621

	Depreciation
	At 1 February 2024			-		214,954		214,954
	Charge for the year			-		18,910		18,910
	At 31 January 2025			-		233,864		233,864

	Net book value
	At 31 January 2025			169,469		359,288		528,757
	At 31 January 2024			169,469		377,140		546,609


4	Debtors					2025		2024
£							£

	Trade debtors					33,519		24,265
	Other debtors					74,138		74,715
						107,657		98,980


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Bank loans and overdrafts					28,932		18,752
	Obligations under finance lease and hire purchase contracts					4,896		5,589
	Taxation and social security costs					84,572		60,024
	Other creditors					45,062		226,626
						163,462		310,991


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Bank loans					105,328		142,596
	Obligations under finance lease and hire purchase contracts					4,826		8,329
						110,154		150,925


7	Loans					2025		2024
£							£
	Creditors include:
	Instalments falling due for payment after more than five years					57,896		57,896


	Secured bank loans					84,736		84,736

	A NatWest mortgage is secured on the company's freehold property.


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	L Hopkin
	Loan	74,715		79,422		(80,000)		74,137

		74,715		79,422		(80,000)		74,137


9	Other information

	Stardelta Audio Mastering Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Overbrook, Dunsford, Exeter, Devon, EX6 7AF