Star Wood Pellets Limited 15710026 false 2024-05-09 2025-05-31 2025-05-31 The principal activity of the company is manufacturing wood pellets. Digita Accounts Production Advanced 6.30.9574.0 true true 15710026 2024-05-09 2025-05-31 15710026 2025-05-31 15710026 bus:Director1 1 2025-05-31 15710026 bus:Director2 1 2025-05-31 15710026 bus:OrdinaryShareClass1 2025-05-31 15710026 core:RetainedEarningsAccumulatedLosses 2025-05-31 15710026 core:ShareCapital 2025-05-31 15710026 core:CurrentFinancialInstruments 2025-05-31 15710026 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 15710026 bus:SmallEntities 2024-05-09 2025-05-31 15710026 bus:AuditExemptWithAccountantsReport 2024-05-09 2025-05-31 15710026 bus:FullAccounts 2024-05-09 2025-05-31 15710026 bus:SmallCompaniesRegimeForAccounts 2024-05-09 2025-05-31 15710026 bus:RegisteredOffice 2024-05-09 2025-05-31 15710026 bus:Director1 2024-05-09 2025-05-31 15710026 bus:Director1 1 2024-05-09 2025-05-31 15710026 bus:Director2 2024-05-09 2025-05-31 15710026 bus:Director2 1 2024-05-09 2025-05-31 15710026 bus:OrdinaryShareClass1 2024-05-09 2025-05-31 15710026 bus:PrivateLimitedCompanyLtd 2024-05-09 2025-05-31 15710026 countries:Wales 2024-05-09 2025-05-31 15710026 bus:Director1 1 2024-05-08 15710026 bus:Director2 1 2024-05-08 iso4217:GBP xbrli:pure xbrli:shares

Filleted

Registration number: 15710026

Star Wood Pellets Limited
Annual Report and Unaudited Financial Statements
for the Period from 9 May 2024 to 31 May 2025

Star Wood Pellets Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 5

Star Wood Pellets Limited

Company Information

Director | Mrs RD Thomas

Registered office | Bryngranod Cwrtnewydd Llanybydder Ceredigion SA40 9YS

Star Wood Pellets Limited

(Registration number: 15710026)
Balance Sheet as at 31 May 2025

| Note | 2025 £
Current assets |  |
Debtors | 4 | 642
Cash at bank and in hand |  | 30
|  | 672
Creditors: Amounts falling due within one year | 5 | (7,809)
Net liabilities |  | (7,137)
Capital and reserves |  |
Called up share capital |  | 200
Profit and loss account |  | (7,337)
Total equity |  | (7,137)

For the financial period ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

Approved and authorised by the director on 4 February 2026

......................................... Mrs RD Thomas Director |  |

Star Wood Pellets Limited

Notes to the Financial Statements for the Period from 9 May 2024 to 31 May 2025

1 | General information

The company is a private company limited by share capital, incorporated in Wales.

The address of its registered office is:
Bryngranod
Cwrtnewydd
Llanybydder
Ceredigion
SA40 9YS

These financial statements were authorised for issue by the director on 4 February 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Star Wood Pellets Limited

Notes to the Financial Statements for the Period from 9 May 2024 to 31 May 2025

Debtors

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

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the period, was 2.

4 | Debtors

| 2025 £
Other debtors | 642
| 642

Star Wood Pellets Limited

Notes to the Financial Statements for the Period from 9 May 2024 to 31 May 2025

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £
Due within one year |  |
Trade creditors |  | 1,695
Directors' loan accounts | 7 | 5,464
Other creditors |  | 650
|  | 7,809

6 | Share capital

Allotted, called up and fully paid shares

| 2025
| No. | £
Ordinary shares of £0.10 each | 2,000 | 200.00

7 | Related party transactions

Transactions with directors

2025 | At 9 May 2024 £ | Advances to director £ | Repayments by director £ | At 31 May 2025 £
Mrs RD Thomas
Interest free loan repayable on demand | - | 100 | (2,832) | (2,732)
Mr RJ Thomas
Interest free loan repayable on demand | - | 100 | (2,832) | (2,732)