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Company Registration No. 12215821 (England and Wales)
Graphene Star Trading Limited Unaudited accounts for the year ended 30 June 2025
Graphene Star Trading Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Graphene Star Trading Limited Company Information for the year ended 30 June 2025
Directors
Marina Starkova A S Briggs N Rothwell S Alekseev
Company Number
12215821 (England and Wales)
Registered Office
5 NORTH COURT CLEVEDON ROAD TWICKENHAM MIDDLESEX TW1 2HS ENGLAND
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Graphene Star Trading Limited Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,185
4,862
Current assets
Debtors
5
15,290
11,284
Cash at bank and in hand
11,952
18,131
27,242
29,415
Creditors: amounts falling due within one year
6
(771,079)
(609,216)
Net current liabilities
(743,837)
(579,801)
Net liabilities
(742,652)
(574,939)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(742,752)
(575,039)
Shareholders' funds
(742,652)
(574,939)
For the year ending 30 June 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 1 December 2025 and were signed on its behalf by
Marina Starkova Director Company Registration No. 12215821
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Graphene Star Trading Limited Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
Graphene Star Trading Limited is a private company, limited by shares, registered in England and Wales, registration number 12215821. The registered office is 5 NORTH COURT, CLEVEDON ROAD, TWICKENHAM, MIDDLESEX, TW1 2HS, 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 as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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:
Computer equipment
25% Straight line
Research and development
Expenditure on research and development is written off in the year in which it is incurred. A collaborative project was undertaken with Warwick University at a cost of £11,250 and this expenditure is shown under 'Direct Costs' on the profit and loss account.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Graphene Star Trading Limited Notes to the Accounts for the year ended 30 June 2025
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 July 2024
11,988
4,555
16,543
At 30 June 2025
11,988
4,555
16,543
Depreciation
At 1 July 2024
7,806
3,875
11,681
Charge for the year
2,997
680
3,677
At 30 June 2025
10,803
4,555
15,358
Net book value
At 30 June 2025
1,185
-
1,185
At 30 June 2024
4,182
680
4,862
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
15,190
11,184
Other debtors
100
100
15,290
11,284
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
5,385
10,695
Amounts owed to group undertakings and other participating interests
754,688
596,345
Other creditors
2,626
2,176
Accruals
8,380
-
771,079
609,216
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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