Strawberry Star Capital Ltd

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

Registered number: 09215021

		2024		2023 as restated
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	4,035,223		3,272,677
Cash at bank and in hand		119		1,397

		4,035,342		3,274,074
Creditors: Amounts Falling Due Within One Year	5	(1,544,882 )		(1,625,383 )

NET CURRENT ASSETS (LIABILITIES)			2,490,460		1,648,691

TOTAL ASSETS LESS CURRENT LIABILITIES			2,490,460		1,648,691

NET ASSETS			2,490,460		1,648,691

CAPITAL AND RESERVES
Called up share capital	6		133		133
Profit and Loss Account			2,490,327		1,648,558

SHAREHOLDERS' FUNDS			2,490,460		1,648,691

For the year ending 31 December 2024 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.

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

On behalf of the board

Mr S Sathish

Director

24/12/2025

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Strawberry Star Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09215021 . The registered office is Unit 701, Vauxhall Sky Gardens, 153 Wandsworth Road, London, SW8 2GB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.3. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

2.4. Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred Tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

2.5. Pensions

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate

2.6. Debtors

Debtors Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognized initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

2.7. Creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

2.8. Restatement of comparatives

Comparative figures have been restated to correct a prior year error relating to inter-company recharges. The adjustment resulted in a £1,220,000 decrease in retained earnings at 01 January 2024.

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Strawberry Star Capital Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2023: 3)

4. Debtors

	2024	2023 as restated
	£	£
Due within one year
Trade debtors	1,598,494	883,688
Amounts owed by group undertakings	2,389,003	2,346,989
Other debtors	47,726	42,000

	4,035,223	3,272,677

5. Creditors: Amounts Falling Due Within One Year

	2024	2023 as restated
	£	£
Trade creditors	4,391	234,508
Amounts owed to group undertakings	1,464,060	1,335,600
Other creditors	36,657	41,125
Taxation and social security	39,774	14,150

	1,544,882	1,625,383

6. Share Capital

	2024	2023 as restated
	£	£
Allotted, Called up and fully paid	133	133

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