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Registered number: 15873782 STARMAZE LIMITED UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
STARMAZE LIMITED COMPANY INFORMATION
DIRECTORS | Mark Pears (appointed 22 August 2024)
| Sir Trevor Pears CMG (appointed 22 August 2024)
| David Pears (appointed 22 August 2024)
| Mark Levy (appointed 3 August 2024, resigned 22 August 2024)
COMPANY SECRETARY | William Bennett (appointed 22 August 2024)
REGISTERED NUMBER | 15873782
REGISTERED OFFICE | 12th Floor
| Aldgate Tower
| 2 Leman Street
| London
| United Kingdom
| E1W 9US
STARMAZE LIMITED CONTENTS
| Page
Directors' report | 1
Statement of comprehensive income | 2
Statement of financial position | 2
Statement of changes in equity | 3
Notes to the financial statements | 4 - 6
STARMAZE LIMITED DIRECTORS' REPORT FOR THE PERIOD ENDED 30 APRIL 2025 The directors present their report and the financial statements for the period ended 30 April 2025.
PRINCIPAL ACTIVITY
The principal activity of the Company is to act as a holding company.
INCORPORATION
The company was incorporated on 3 August 2024 and started its holding activities on the same day.
DIRECTORS
The directors who served during the period were:
Mark Pears (appointed 22 August 2024)
Sir Trevor Pears CMG (appointed 22 August 2024)
David Pears (appointed 22 August 2024)
Mark Levy (appointed 3 August 2024, resigned 22 August 2024)
SMALL COMPANIES NOTE
In preparing this report, the directors have taken advantage of the small companies exemptions provided by section 415A of the Companies Act 2006. This report was approved by the board on 10 December 2025 and signed on its behalf.
William Bennett Secretary
Page 1
STARMAZE LIMITED STATEMENT OF COMPREHENSIVE INCOME FOR THE PERIOD FROM DATE OF INCORPORATION OF 3 AUGUST 2024 TO 30 APRIL 2025
During this period, the Company has received no income and incurred no expenditure and therefore made neither profit or loss.
STATEMENT OF FINANCIAL POSITION AS AT 30 APRIL 2025
|  | 2025
Note |  |
FIXED ASSETS |  |  |
Investments | 4 |  | 500
|  |  | 500
CURRENT ASSETS |  |  |
Cash at bank and in hand |  | 499 |
NET CURRENT ASSETS |  |  | 499
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 999
NET ASSETS |  |  | 999
CAPITAL AND RESERVES |  |  |
Called up share capital |  |  | 999
TOTAL EQUITY |  |  | 999
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question 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 financial statements. The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 December 2025.
David Pears
Director
The notes on pages 4 to 6 form part of these financial statements. Page 2
STARMAZE LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE PERIOD ENDED 30 APRIL 2025
| Called up share capital | Total equity
Shares issued during the period | 999 | 999
AT 30 APRIL 2025 | 999 | 999
| The notes on pages 4 to 6 form part of these financial statements.
Page 3
STARMAZE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
1. | GENERAL INFORMATION
Starmaze Limited is a private company limited by shares incorporated in England and Wales. The registered office is 12th Floor, Aldgate Tower, 2 Leman Street, London, E1W 9US. The principal place of business is Haskell House, 152 West End, London, NW6 1SD. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. This is the first period for the company and is a 9 months period. The company's functional and presentational currency is GBP and rounded to the nearest £1. The following principal accounting policies have been applied:
| 2.2 | VALUATION OF INVESTMENTS
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Income Statement for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.3 | ASSOCIATES AND JOINT VENTURES
Associates and Joint Ventures are held at cost less impairment.
| 2.4 | 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.
| 2.5 | FINANCIAL INSTRUMENTS
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Page 4
STARMAZE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | FINANCIAL INSTRUMENTS (CONTINUED)
Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Impairment of financial assets At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial instruments Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled. Page 5
STARMAZE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 APRIL 2025
3. | EMPLOYEES
| The average monthly number of employees, including the directors, during the period was as follows:
|  |  | 2025
|  |  | No.
|  | Directors | 3
4. | INVESTMENT IN ASSOCIATED UNDERTAKINGS
|  | Investments in associates
| COST OR VALUATION |
| Additions | 500
| At 30 April 2025 | 500
| ASSOCIATE
| The following was an associate of the Company:
| Name | Registered office | Principal activity | Class of shares | Holding
| Melcotton Limited | 12th Floor, Aldgate Tower, 2 Leman Street, London, E1W 9US | Property Dealing | Ordinary 'A' Shares | 50%
Page 6