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
STARLIGHT FIREWORKS LIMITED
Company Information
for the year ended 30 September 2025
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
STARLIGHT FIREWORKS LIMITED
Statement of financial position
as at 30 September 2025
Cash at bank and in hand
2,220
1,115
Creditors: amounts falling due within one year
(58,697)
(59,922)
Net current liabilities
(50,925)
(52,291)
Net liabilities
(50,925)
(52,291)
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
STARLIGHT FIREWORKS LIMITED
Notes to the Accounts
for the year ended 30 September 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
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.
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
At 1 October 2024
5,105
15,170
1,054
21,329
At 30 September 2025
5,105
15,170
1,054
21,329
At 30 September 2025
-
-
-
-
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.
Amounts falling due within one year
Accrued income and prepayments
1,474
1,474
7
Creditors: amounts falling due within one year
2025
2024
Loans from directors
48,765
49,851
Deferred income
5,400
8,550
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).