Starbrew LLP

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: OC345633

		2024		2023
	Notes	€	€	€	€
FIXED ASSETS
Investments	5		2,124,056		2,939,867

			2,124,056		2,939,867
CURRENT ASSETS
Debtors	6	6,090,007		7,728,020
Cash at bank and in hand		197,025		120,022

		6,287,032		7,848,042
Creditors: Amounts Falling Due Within One Year	7	(5,281,337 )		(5,624,947 )

NET CURRENT ASSETS (LIABILITIES)			1,005,695		2,223,095

TOTAL ASSETS LESS CURRENT LIABILITIES			3,129,751		5,162,962

NET ASSETS ATTRIBUTABLE TO MEMBERS			3,129,751		5,162,962

REPRESENTED BY:
Loans and other debts due to members within one year
Other amounts		4,399,840		5,162,843

			4,399,840		5,162,843

Equity
Members' other interests
Members' capital		119		119
Other reserves		(1,270,208)		-

			(1,270,089)		119

			3,129,751		5,162,962

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			4,399,840		5,162,843
Members' other interests			(1,270,089)		119

			3,129,751		5,162,962

Page 1

Page 2

Starbrew LLP

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Tristano Testa

Designated Member

27/10/2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Starbrew LLP is a limited liability partnership, incorporated in England & Wales, registered number OC345633 . The Registered Office is 85, Great Portland Street, First Floor, London, W1W 7LT.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in December 2021 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Investments

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2023: 2)

4. Members' Remuneration

	2024		2023
Average number of members during the year	2		2

5. Investments

	Subsidiaries
	€
Cost or Valuation
As at 1 January 2024	2,939,867
Disposals	(815,811 )

As at 31 December 2024	2,124,056

Provision
As at 1 January 2024	-

As at 31 December 2024	-

Net Book Value
As at 31 December 2024	2,124,056

As at 1 January 2024	2,939,867

Subsidiaries

Details of the LLP's subsidiaries as at 31 December 2024 are as follows:

Name of undertaking	Registered Office	Class of shares held	Direct holding	Indirect holding
Green Power Technologies S.r.o	Czech Republic	Ordinary	100.00%	-
Cechova S.r.o	Czech Republic	Ordinary	100.00%	-
Fashion lights S.r.o	Czech Republic	Ordinary	85.00%	-
Gallura S.r.o	Czech Republic	Ordinary	50.00%	-

...CONTINUED

Page 3

Page 4

Starbrew LLP

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

Gitco S.r.o	Czech Republic	Ordinary	100.00%	-
Green Power Soultions S.r.o	Czech Republic	Ordinary	100.00%	-
Leveniante S.r.o	Czech Republic	Ordinary	100.00%	-

The aggregate capital and reserves and the result for the year of the subsidiaries listed above was as follows:

	Capital and Reserves	Profit/(loss)
	€	€
Green Power Technologies S.r.o	2,665,767	(16,893 )
Cechova S.r.o	564,427	5,793
Fashion lights S.r.o	932	5,226
Gallura S.r.o	213,974	(2,876 )
Gitco S.r.o	1,522,775	(69,880 )
Green Power Soultions S.r.o	14,989	(5,266 )
Leveniante S.r.o	2,593,092	(21,713 )

6. Debtors

	2024	2023
	€	€
Due within one year
Amounts owed by group undertakings	4,891,702	5,097,242
Other debtors	1,198,305	2,630,778

	6,090,007	7,728,020

7. Creditors: Amounts Falling Due Within One Year

	2024	2023
	€	€
Other creditors	5,281,337	5,624,947

Page 4