Registered number
11398967
Starfish (Upton) Limited
Unaudited Filleted Accounts
31 March 2026

Starfish (Upton) Limited
Registered number: | 11398967
Balance Sheet
as at 31 March 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Current assets
Cash at bank and in hand |  |  | 300 |  |  | 634
Creditors: amounts falling due within one year | 3 |  | (13,130) |  |  | 367
Net current (liabilities)/assets |  |  |  | (12,830) |  |  | 1,001
Total assets less current liabilities |  |  |  | (12,830) |  |  | 1,001
Creditors: amounts falling due after more than one year | 4 |  |  | - |  |  | (12,237)
Net liabilities |  |  |  | (12,830) |  |  | (11,236)
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | (12,930) |  |  | (11,336)
Shareholder's funds |  |  |  | (12,830) |  |  | (11,236)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.
Mr K Zarandi
Director
Approved by the board on 8 April 2026

Starfish (Upton) Limited
Notes to the Accounts
for the year ended 31 March 2026
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 vat.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Building improvements | over the lease term
| Plant and machinery | over 10 years
| Fixtures, fittings, tools and equipment | over 10 years
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price).
| 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 | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 0 |  | 0
3 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Other creditors | 13,130 |  | (367)
4 | Creditors: amounts falling due after one year | 2026 |  | 2025
£ | £
| Bank loans | - |  | 12,237
5 | Cessation of trading
| The business ceased trading on 20 December 2023.
6 | Other information
| Starfish (Upton) Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 19 Woodbourne
| Augustus Road
| Birmingham
| West Midlands
| B15 3PH

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