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Registered number: 12710857 STARSATLAW LIMITED UNAUDITED DIRECTORS' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 July 2025
STARSATLAW LIMITED Company Information
Directors | Gelu Maravela
| Alina Popescu
Registered number | 12710857
Registered office | 3rd Floor
| 12 Gough Square
| London
| EC4A 3DW
Accountants | Sayers Butterworth LLP
| 3rd Floor
| 12 Gough Square
| London
| EC4A 3DW
STARSATLAW LIMITED Registered number: 12710857 Balance sheet As at 31 July 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 100 |  | 100 |
Cash at bank and in hand | 5 | 107 |  | 19 |
|  | 207 |  | 119 |
Creditors: amounts falling due within one year | 6 | (10,588) |  | (7,338) |
Net current liabilities |  |  | (10,381) |  | (7,219)
Total assets less current liabilities |  |  | (10,381) |  | (7,219)
Net liabilities |  |  | (10,381) |  | (7,219)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 100 |  | 100
Profit and loss account |  |  | (10,481) |  | (7,319)
|  |  | (10,381) |  | (7,219)
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STARSATLAW LIMITED Registered number: 12710857 Balance sheet (continued) As at 31 July 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 April 2026.
Alina Popescu
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
STARSATLAW LIMITED Notes to the financial statements For the year ended 31 July 2025
1. | General information
StarsAtLaw Limited is a private company, limited by share capital and incorporated in England and Wales. The company's registered office is 3rd Floor, 12 Gough Square, London, EC4A 3DW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.3 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.4 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 2 (2024 - 2).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 100 | 100
|  | 100 | 100
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STARSATLAW LIMITED Notes to the financial statements For the year ended 31 July 2025
5. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 107 | 19
|  | 107 | 19
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 9,188 | 5,938
| Accruals and deferred income | 1,400 | 1,400
|  | 10,588 | 7,338
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and unpaid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
8. | Related party transactions
| At the year end, the Company owed a Director £9,188 (2024: £5,938). The loan is interest free and repayable on demand.
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