Registered number
08067115
Starhomes Builders Trading Limited
Unaudited Filleted Accounts
30 September 2025

Starhomes Builders Trading Limited
Registered number: | 08067115
Balance Sheet
as at 30 September 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Current assets
Stocks |  |  | 600,241 |  |  | 600,241
Debtors | 3 |  | 10,445 |  |  | 11,270
Cash at bank and in hand |  |  | 1,068,190 |  |  | 1,052,373
|  |  | 1,678,876 |  |  | 1,663,884
Creditors: amounts falling due within one year | 4 |  | (12,761) |  |  | (12,217)
Net current assets |  |  |  | 1,666,115 |  |  | 1,651,667
Net assets |  |  |  | 1,666,115 |  |  | 1,651,667
Capital and reserves
Called up share capital |  |  |  | 2,554 |  |  | 2,554
Share premium |  |  |  | 1,343,856 |  |  | 1,343,856
Profit and loss account |  |  |  | 319,705 |  |  | 305,257
Shareholders' funds |  |  |  | 1,666,115 |  |  | 1,651,667
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.
K P Clark
Director
Approved by the board on 17 March 2026

Starhomes Builders Trading Limited
Notes to the Accounts
for the year ended 30 September 2025
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 from the rendering of services. 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.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| 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.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 3 |  | 3
3 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 10,445 |  | 11,270
4 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Taxation and social security costs | 3,389 |  | 2,989
| Other creditors | 9,372 |  | 9,228
|  |  |  |  |  | 12,761 |  | 12,217
5 | Other information
| Starhomes Builders Trading Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 3 The Barns
| Mill Road
| Buckden
| St. Neots
| Cambs
| PE19 5XX

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