Starling Film Limited 30/11/2025 iXBRL

Company registration number: 13721049

STARLING FILM LIMITED

UNAUDITED FILLETED FINANCIAL STATEMENTS

30 November 2025

STARLING FILM LIMITED

Contents

Directors and other information

Accountants report

Statement of financial position

Statement of changes in equity

Notes to the financial statements

STARLING FILM LIMITED

DIRECTORS AND OTHER INFORMATION


	Director	Mr C M Stanfield


	Company number	13721049


	Registered office	71-75 Shelton Street
		London
		WC2H 9JQ


	Accountants	Heywoods
		Countrywide House
		Knights Way
		Shrewsbury
		Shropshire
		SY1 3AB

STARLING FILM LIMITED

CHARTERED ACCOUNTANTS REPORT TO THE DIRECTOR ON THE PREPARATION OF THE

UNAUDITED STATUTORY FINANCIAL STATEMENTS OF STARLING FILM LIMITED

YEAR ENDED 30TH NOVEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Starling Film Limited for the year ended 30 November 2025 which comprise the statement of financial position, statement of changes in equity and related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com /en/members/regulations-standards-and-guidance/.

This report is made solely to the director of Starling Film Limited, as a body, in accordance with the terms of our engagement letter dated 9 March 2022. Our work has been undertaken solely to prepare for your approval the financial statements of Starling Film Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Starling Film Limited and its director as a body for our work or for this report.

It is your duty to ensure that Starling Film Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Starling Film Limited. You consider that Starling Film 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 financial statements of Starling Film 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 financial statements.

Heywoods

Chartered Accountants

Countrywide House

Knights Way

Shrewsbury

Shropshire

SY1 3AB

5 May 2026

STARLING FILM LIMITED

STATEMENT OF FINANCIAL POSITION

30TH NOVEMBER 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	36,886		46,909
		_______		_______
			36,886		46,909

Current assets
Debtors	6	1,277,840		128,195
Cash at bank and in hand		76,673		133,206
		_______		_______
		1,354,513		261,401
Creditors: amounts falling due
within one year	7	( 1,123,007)		( 89,215)
		_______		_______
Net current assets			231,506		172,186
			_______		_______
Total assets less current liabilities			268,392		219,095

Creditors: amounts falling due
after more than one year	8		( 17,473)		( 21,101)

Provisions for liabilities			( 8,604)		( 8,342)

			_______		_______
Net assets			242,315		189,652
			_______		_______

Capital and reserves
Called up share capital			100		100
Profit and loss account			242,215		189,552
			_______		_______
Shareholder funds			242,315		189,652
			_______		_______

For the year ending 30 November 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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 28 April 2026 , and are signed on behalf of the board by:

Mr C M Stanfield

Director

Company registration number: 13721049

STARLING FILM LIMITED

STATEMENT OF CHANGES IN EQUITY

YEAR ENDED 30TH NOVEMBER 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 December 2022	100	184,944	185,044

Profit for the year		99,608	99,608
	_______	_______	_______
Total comprehensive income for the year	-	99,608	99,608

Dividends paid and payable		( 95,000)	( 95,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 95,000)	( 95,000)

	_______	_______	_______
At 30 November 2024 and 1 December 2024	100	189,552	189,652

Profit for the year		165,663	165,663
	_______	_______	_______
Total comprehensive income for the year	-	165,663	165,663

Dividends paid and payable		( 113,000)	( 113,000)
	_______	_______	_______
Total investments by and distributions to owners	-	( 113,000)	( 113,000)

	_______	_______	_______
At 30 November 2025	100	242,215	242,315
	_______	_______	_______

STARLING FILM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30TH NOVEMBER 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 71-75 Shelton Street, London, WC2H 9JQ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the value of the consideration received or receivable for services supplied, net of discounts and Value Added Tax.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

Hire purchase and finance leases

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 2 ).

5. Tangible assets

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1 December 2024	14,091	51,925	66,016
Additions	1,919	-	1,919
Disposals	( 1,880)	-	( 1,880)
	_______	_______	_______
At 30 November 2025	14,130	51,925	66,055
	_______	_______	_______
Depreciation
At 1 December 2024	3,692	15,415	19,107
Charge for the year	1,413	9,127	10,540
Disposals	( 478)	-	( 478)
	_______	_______	_______
At 30 November 2025	4,627	24,542	29,169
	_______	_______	_______
Carrying amount
At 30 November 2025	9,503	27,383	36,886
	_______	_______	_______
At 30 November 2024	10,399	36,510	46,909
	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	1,117,388	48,840
Other debtors	160,452	79,355
	_______	_______
	1,277,840	128,195
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	39,312	3,532
Trade creditors	534,869	19,571
Corporation tax	77,992	35,241
Social security and other taxes	191,339	20,661
Other creditors	279,495	10,210
	_______	_______
	1,123,007	89,215
	_______	_______

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	17,473	21,101
	_______	_______

9. Directors advances, credits and guarantees

	During the year the director entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr C M Stanfield	248	( 278)	-	( 30)
		_______	_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the director	Amounts repaid	Balance o/standing
		£	£	£	£
	Mr C M Stanfield	( 388)	-	636	248
		_______	_______	_______	_______