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Registration number: 02608917

Starters and Sweets Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 28 February 2026

Starters and Sweets Limited

Contents

Company Information | 1
Director's Report | 2
Accountants' Report | 3
Profit and Loss Account | 4
Statement of Comprehensive Income | 5
Balance Sheet | 6
Statement of Changes in Equity | 7
Notes to the Unaudited Financial Statements | 8
Detailed Profit and Loss Account | 9 to 10

Starters and Sweets Limited

Company Information

Director | Mr Giulian Alonzi

Registered office | 72 Scalby Mills Road Scarborough North Yorkshire YO12 6RP

Accountants | Smith Willcox & Co 38 Queen Street Scarborough North Yorkshire YO11 1HE

Starters and Sweets Limited

Director's Report for the Year Ended 28 February 2026

The director presents his report and the financial statements for the year ended 28 February 2026.

Director of the company

The director who held office during the year was as follows:

Mr Giulian Alonzi

Small companies provision statement

This report has 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.

Approved by the director on 25 April 2026 and signed on its behalf by:

......................................... Mr Giulian Alonzi Director |  |

Financial Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Starters and Sweets Limited
for the Year Ended 28 February 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Starters and Sweets Limited for the year ended 28 February 2026 as set out on pages 4 to 8 from the company's accounting records and from information and explanations you have given us.

As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at
http://www.ifa.org.uk/.

This report is made solely to the Board of Directors of Starters and Sweets Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Starters and Sweets Limited and state those matters that we have agreed to state to the Board of Directors of Starters and Sweets Limited, as a body, in this report in accordance with guidance issued by the IFA. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Starters and Sweets Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Starters and Sweets Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Starters and Sweets Limited. You consider that Starters and Sweets Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Starters and Sweets Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Smith Willcox & Co
38 Queen Street
Scarborough
North Yorkshire
YO11 1HE

25 April 2026

Starters and Sweets Limited

Profit and Loss Account for the Year Ended 28 February 2026

| Note | 2026 £ | 2025 £
Turnover |  | - | -
Gross profit/(loss) |  | - | -
Administrative expenses |  | (274) | (223)
Operating loss |  | (274) | (223)
Loss before tax |  | (274) | (223)
Loss for the financial year |  | (274) | (223)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Starters and Sweets Limited

Statement of Comprehensive Income for the Year Ended 28 February 2026

| 2026 £ | 2025 £
Loss for the year | (274) | (223)
Total comprehensive income for the year | (274) | (223)

Starters and Sweets Limited

(Registration number: 02608917)
Balance Sheet as at 28 February 2026

| Note | 2026 £ | 2025 £
Creditors: Amounts falling due within one year | 4 | (6,182) | (5,908)
Capital and reserves |  |  |
Called up share capital |  | 2 | 2
Retained earnings |  | (6,184) | (5,910)
Shareholders' deficit |  | (6,182) | (5,908)

For the financial year ending 28 February 2026 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 year in question in accordance with section 476; and
• | The director acknowledges his 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 provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 25 April 2026

......................................... Mr Giulian Alonzi Director |  |

Starters and Sweets Limited

Statement of Changes in Equity for the Year Ended 28 February 2026

| Share capital £ | Retained earnings £ | Total £
At 1 March 2025 | 2 | (5,910) | (5,908)
Loss for the year | - | (274) | (274)
At 28 February 2026 | 2 | (6,184) | (6,182)

| Share capital £ | Retained earnings £ | Total £
At 1 March 2024 | 2 | (5,687) | (5,685)
Loss for the year | - | (223) | (223)
At 28 February 2025 | 2 | (5,910) | (5,908)

Starters and Sweets Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1 | General information

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

The address of its registered office is:
72 Scalby Mills Road
Scarborough
North Yorkshire
YO12 6RP

These financial statements were authorised for issue by the director on 25 April 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.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources recived or recievable, 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 present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

4 | Creditors

Creditors: amounts falling due within one year

| Note | 2026 £ | 2025 £
Due within one year |  |  |
Amounts due to related parties |  | 5,942 | 5,685
Accruals |  | 240 | 223
|  | 6,182 | 5,908

Starters and Sweets Limited

Detailed Profit and Loss Account for the Year Ended 28 February 2026

| 2026 £ | 2025 £
Turnover (analysed below) | - | -
Administrative expenses |  |
General administrative expenses (analysed below) | (274) | (223)
Operating loss | (274) | (223)
Loss before tax | (274) | (223)

Starters and Sweets Limited

Detailed Profit and Loss Account for the Year Ended 28 February 2026

General administrative expenses |  |
Sundry expenses | (34) | (13)
Accountancy fees | (240) | (210)
| (274) | (223)