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Company Registration No. 02510725 (England and Wales)
STARLIGHT FIREWORKS LIMITED Unaudited accounts for the year ended 30 September 2025
STARLIGHT FIREWORKS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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STARLIGHT FIREWORKS LIMITED Company Information for the year ended 30 September 2025
Director
Mr P J R Garrett
Company Number
02510725 (England and Wales)
Registered Office
5 PAVILION WAY LITTLE CHALFONT AMERSHAM BUCKS HP6 6PZ
Accountants
Nicola Dunning 32 Lodge Lane Chalfont St. Giles Buckinghamshire HP8 4AF
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STARLIGHT FIREWORKS LIMITED Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Current assets
Inventories
5
3,932
842
Debtors
6
1,620
5,674
Cash at bank and in hand
2,220
1,115
7,772
7,631
Creditors: amounts falling due within one year
7
(58,697)
(59,922)
Net current liabilities
(50,925)
(52,291)
Net liabilities
(50,925)
(52,291)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(51,025)
(52,391)
Shareholders' funds
(50,925)
(52,291)
For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 May 2026 and were signed on its behalf by
Mr P J R Garrett Director Company Registration No. 02510725
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STARLIGHT FIREWORKS LIMITED Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
STARLIGHT FIREWORKS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 02510725. The registered office is 5 PAVILION WAY, LITTLE CHALFONT, AMERSHAM, BUCKS, HP6 6PZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
33% reducing balance
Going concern
The company's balance sheet suggests an insolvent position at the balance sheet date. However, the director has arranged adequate funding to finance the company's continuing activities and enable it to pay its debts as and when they fall due for payment. The director considers that the company is a going concern and the accounts have been prepared on this basis.
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STARLIGHT FIREWORKS LIMITED Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 October 2024
5,105
15,170
1,054
21,329
At 30 September 2025
5,105
15,170
1,054
21,329
Depreciation
At 1 October 2024
5,105
15,170
1,054
21,329
At 30 September 2025
5,105
15,170
1,054
21,329
Net book value
At 30 September 2025
-
-
-
-
5
Inventories
2025
2024
£
£
Raw materials
3,932
842
3,932
842
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
6
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
146
-
Trade debtors
-
4,200
Accrued income and prepayments
1,474
1,474
1,620
5,674
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
-
921
Loans from directors
48,765
49,851
Accruals
4,532
600
Deferred income
5,400
8,550
58,697
59,922
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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