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Company Registration No. 14219374 (England and Wales)
Starlight Oil Heating Services Ltd Unaudited accounts for the year ended 31 July 2025
Starlight Oil Heating Services Ltd Unaudited accounts Contents
Page
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Starlight Oil Heating Services Ltd Company Information for the year ended 31 July 2025
Directors
Karl Martin Louise Claire Thacker
Company Number
14219374 (England and Wales)
Registered Office
25 Cleveland Bradville Milton Keynes MK13 7AZ England
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Starlight Oil Heating Services Ltd Statement of financial position as at 31 July 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
7,000 
8,000 
Tangible assets
21,762 
27,811 
28,762 
35,811 
Current assets
Debtors
3,786 
7,219 
Cash at bank and in hand
37,760 
41,858 
41,546 
49,077 
Creditors: amounts falling due within one year
(53,836)
(46,603)
Net current (liabilities)/assets
(12,290)
2,474 
Total assets less current liabilities
16,472 
38,285 
Creditors: amounts falling due after more than one year
(8,078)
(11,510)
Provisions for liabilities
Deferred tax
(4,148)
(5,297)
Net assets
4,246 
21,478 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
4,146 
21,378 
Shareholders' funds
4,246 
21,478 
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 2 December 2025 and were signed on its behalf by
Karl Martin Director Company Registration No. 14219374
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Starlight Oil Heating Services Ltd Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
Starlight Oil Heating Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 14219374. The registered office is 25 Cleveland, Bradville, Milton Keynes, MK13 7AZ, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20%
Computer equipment
20%
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Leased assets
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Starlight Oil Heating Services Ltd Notes to the Accounts for the year ended 31 July 2025
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 August 2024
10,000 
At 31 July 2025
10,000 
Amortisation
At 1 August 2024
2,000 
Charge for the year
1,000 
At 31 July 2025
3,000 
Net book value
At 31 July 2025
7,000 
At 31 July 2024
8,000 
5
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 August 2024
29,463 
624 
30,087 
At 31 July 2025
29,463 
624 
30,087 
Depreciation
At 1 August 2024
1,964 
312 
2,276 
Charge for the year
5,893 
156 
6,049 
At 31 July 2025
7,857 
468 
8,325 
Net book value
At 31 July 2025
21,606 
156 
21,762 
At 31 July 2024
27,499 
312 
27,811 
2025 
2024 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Motor vehicles
- 
23,944 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
3,786 
7,219 
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Starlight Oil Heating Services Ltd Notes to the Accounts for the year ended 31 July 2025
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
2,486 
1,268 
Obligations under finance leases and hire purchase contracts
4,598 
4,598 
Trade creditors
25,834 
15,994 
Taxes and social security
2,821 
4,090 
Loans from directors
17,433 
19,453 
Accruals
664 
1,200 
53,836 
46,603 
8
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Obligations under finance leases and hire purchase contracts
8,078 
11,510 
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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