Starck Uberoi Solicitors Ltd Accounts






Starck Uberoi Solicitors Ltd

	Company No. 08835676
		Information for Filing with The Registrar
		31 January 2025

The Directors present their report and the accounts for the year ended 31 January 2025.

Principal activities
The principal activity of the company during the year under review was solicitors practice.




Directors

The Directors who served at any time during the year were as follows:

R.M. Bannigan
J.E. Incledon
L.E. Maltby
S.E.S. Rae
J. Starck
R. Uberoi




































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

R. Uberoi
Director
04 December 2025

at	31 January 2025
Company No.		08835676	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		4	221,305	237,113
	Tangible assets		5	266,874	294,970


				488,179	532,083
Current assets

	Debtors		6	1,475,356	968,884

	Cash at bank and in hand			86,264	176,518
				1,561,620	1,145,402
Creditors: Amount falling due within one year			7	(697,437)	(497,450)
Net current assets				864,183	647,952
Total assets less current liabilities				1,352,362	1,180,035
Creditors: Amounts falling due after more than one year			8	(60,855)	(77,873)



Net assets				1,291,507	1,102,162

Capital and reserves
	Called up share capital			100	100



	Profit and loss account		9	1,291,407	1,102,062

Total equity				1,291,507	1,102,162



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 January 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 04 December 2025 and signed on its behalf by:
R. Uberoi
Director
04 December 2025

for the year ended 31 January 2025

General information

Starck Uberoi Solicitors Ltd is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 08835676

Its registered office is:

45 St. Mary's Road

London

W5 5RG

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover represents sales of services provided, net of value added tax. Turnover represents revenue earned under a wide variety of contracts including those to provide professional services and advice to third parties. Revenue is recognised as earned when, and to the extent that, the company obtains the right to consideration for its performance under those contracts.

Intangible fixed assets

Intangible fixed assets purchased separately from a business are capitalised at their cost.

Intangible fixed assets are amortised to nil by equal annual instalments over their useful economic lives of 4% straight line.

Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors including expectations of future events that are believed to be reasonable under the circumstances.

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Operating leases: as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee’s benefit from the use of the leased asset.

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company’s policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Interest payable and similar expenses

Interest payable and similar expenses are charged to profit or loss over the term of the debt using the effective interest rate method so that the amount is charged at a constant rate on the carrying amount.

Defined contribution pensions

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations.

The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	29	28

4	Intangible fixed assets
			Goodwill	Total
			£	£
		Cost
		At 1 February 2024	395,192	395,192


		At 31 January 2025	395,192	395,192
		Amortisation and impairment
		At 1 February 2024	158,079	158,079
		Charge for the year	15,808	15,808


		At 31 January 2025	173,887	173,887
		Net book values
		At 31 January 2025	221,305	221,305
		At 31 January 2024	237,113	237,113

5	Tangible fixed assets
			Land and buildings	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 February 2024	248,816	88,163	176,045	513,024
		Additions	-	-	47,228	47,228



		At 31 January 2025	248,816	88,163	223,273	560,252
		Depreciation
		At 1 February 2024	93,554	13,056	111,444	218,054
		Charge for the year	24,882	14,203	36,239	75,324



		At 31 January 2025	118,436	27,259	147,683	293,378
		Net book values
		At 31 January 2025	130,380	60,904	75,590	266,874
		At 31 January 2024	155,262	75,107	64,601	294,970

6	Debtors
			2025	2024
			£	£
		Trade debtors	526,478	248,324
		Amounts owed by group undertakings	220,467	53,293




		Other debtors	5,951	5,951
		Prepayments and accrued income	722,460	661,316
			1,475,356	968,884

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

		Bank loans and overdrafts	-	10,000
		Other loans	17,018	38,682

		Trade creditors	100	100

		Taxes and social security	521,119	405,652

		Other creditors	155,800	39,616
		Accruals and deferred income	3,400	3,400
			697,437	497,450

8	Creditors:
		amounts falling due after more than one year
			2025	2024
			£	£


		Other loans	60,855	64,540



		Other creditors	-	13,333

			60,855	77,873

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.

Related party disclosures

The company has taken advantage of the exemption available according to Section 33 of FRS 102 "Related party disclosure" not to disclose transactions entered into between two or more members of a group that are wholly owned.