Registered number
04607895
STARBRIGHT INVESTMENTS LIMITED
Filleted Accounts
31 December 2024

STARBRIGHT INVESTMENTS LIMITED
Registered number: | 04607895
Balance Sheet
as at 31 December 2024
Notes |  |  | 2024 |  |  | 2023
£ | £
Fixed assets
Investments | 3 |  |  | 185,475 |  |  | 185,475
Current assets
Debtors | 4 |  | 5,211 |  |  | 5,211
Cash at bank and in hand |  |  | 220,451 |  |  | 197,571
|  |  | 225,662 |  |  | 202,782
Creditors: amounts falling due within one year | 5 |  | (53,929) |  |  | (47,862)
Net current assets |  |  |  | 171,733 |  |  | 154,920
Total assets less current liabilities |  |  |  | 357,208 |  |  | 340,395
Creditors: amounts falling due after more than one year | 6 |  |  | (210,000) |  |  | (210,000)
Provisions for liabilities |  |  |  | (10,299) |  |  | (10,299)
Net assets |  |  |  | 136,908 |  |  | 120,095
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 136,808 |  |  | 119,995
Shareholders' funds |  |  |  | 136,908 |  |  | 120,095
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P N Saujani
Director
Approved by the board on 29 December 2025

STARBRIGHT INVESTMENTS LIMITED
Notes to the Accounts
for the year ended 31 December 2024
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Leased assets
| A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
2 | Employees | 2024 |  | 2023
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Investments
Other
investments
£
| Cost
| At 1 January 2024 | 185,475
| At 31 December 2024 | 185,475
4 | Debtors | 2024 |  | 2023
£ | £
| Trade debtors | 5,211 |  | 5,211
5 | Creditors: amounts falling due within one year | 2024 |  | 2023
£ | £
| Trade creditors | 4,051 |  | (1,757)
| Taxation and social security costs | 19,980 |  | 16,823
| Other creditors | 29,898 |  | 32,796
|  |  |  |  |  | 53,929 |  | 47,862
6 | Creditors: amounts falling due after one year | 2024 |  | 2023
£ | £
| Other creditors | 210,000 |  | 210,000
7 | Related party transactions
| Included within other creditors is £14,416 (2023: £16,816) owed to the directors of the company. This loan is interest free with no specific terms of repayment.
8 | Other information
| STARBRIGHT INVESTMENTS LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
| 62 Harrow Way
| Watford
| England
| WD19 5ET

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