Starlington UK Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 04591377

Starlington UK Limited

Filleted Unaudited Financial Statements

Year ended

30 April 2025

Starlington UK Limited

Financial Statements

Year ended 30 April 2025

Contents	Pages

Chartered accountant's report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2 to 3

Accounting policies	4 to 5

Notes to the financial statements	6 to 7

Starlington UK Limited

Chartered Accountant's Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Starlington UK Limited

Year ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Starlington UK Limited for the year ended 30 April 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/membership/regulations-standards-and-guidance. Our work has been undertaken in accordance with ICAEW Technical Release 07/16 AAF as detailed at www.icaew.com/compilation.

PORTER GARLAND Chartered accountants

Communication House Victoria Avenue Camberley Surrey GU15 3HX

5 November 2025

Starlington UK Limited

Statement of Financial Position

30 April 2025

	2025		2024
Note	£	£	£	£

Fixed assets

Investments	4		1,400,100		1,400,100

Current assets

Debtors	5	192,901	140,401
Cash at bank and in hand		13,164	15,248
		---------	---------
		206,065	155,649

Creditors: amounts falling due within one year	6	162,573		183,140
		---------		---------
Net current assets/(liabilities)			43,492		( 27,491)
			------------		------------
Total assets less current liabilities			1,443,592		1,372,609

Creditors: amounts falling due after more than one year	7	2,500	7,654
		------------	------------
Net assets		1,441,092	1,364,955
		------------	------------

Capital and reserves

Called up share capital	100	100
Fair value reserve	65,000	65,000
Capital redemption reserve	100	100
Profit and loss account	1,375,892	1,299,755
	------------	------------
Shareholders funds	1,441,092	1,364,955
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Starlington UK Limited

Statement of Financial Position (continued)

30 April 2025

These financial statements were approved by the board of directors and authorised for issue on 5 November 2025 , and are signed on behalf of the board by:

Mr S W Heywood

Director

Company registration number: 04591377

Starlington UK Limited

Accounting Policies

Year ended 30 April 2025

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in the profit and loss account. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in the profit and loss account.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102 Section 1A.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Revenue recognition

Turnover is measured at the fair value of the consideration received, excluding VAT and other sales taxes or duty. Rental income arising from freehold property is recognised for on a straight line basis over the term of the lease.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	20% straight line

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Starlington UK Limited

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Communication House, Victoria Avenue, Camberley, Surrey, GU15 3HX.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Tangible assets

	Fixtures and fittings
	£
Cost
At 1 May 2024 and 30 April 2025	80,000
	--------
Depreciation
At 1 May 2024 and 30 April 2025	80,000
	--------
Carrying amount
At 30 April 2025	–
	--------
At 30 April 2024	–
	--------

4. Investments

	Shares in group undertakings	Freehold property	Total
	£	£	£
Cost
At 1 May 2024 and 30 April 2025	100	1,400,000	1,400,100
	----	------------	------------
Impairment
At 1 May 2024 and 30 April 2025	–	–	–
	----	------------	------------

Carrying amount
At 30 April 2025	100	1,400,000	1,400,100
	----	------------	------------
At 30 April 2024	100	1,400,000	1,400,100
	----	------------	------------

The freehold property has been valued by the directors at its open market value.

5. Debtors

	2025	2024
	£	£
Trade debtors	45,315	45,315
Amounts owed by group undertakings and undertakings in which the company has a participating interest	135,000	95,000
Other debtors	12,586	86
	---------	---------
	192,901	140,401
	---------	---------

6. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	5,000	5,000
Trade creditors	19,999	50,000
Social security and other taxes	15,750	23,816
Other creditors	121,824	104,324
	---------	---------
	162,573	183,140
	---------	---------

The company has granted both fixed and floating charges on it's assets to secure the bank loans.

7. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	2,500	7,654
	-------	-------

The company has granted both fixed and floating charges on it's assets to secure the bank loans.

8. Directors' advances, credits and guarantees

The directors loan account is not disclosed as permitted under Section 1A of FRS 102.