Startart Limited

Unaudited

Directors' Report and Financial Statements 

Financial Statements

For the year ending 30 September 2025, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the Company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 Statement of Income and Retained Earnings in accordance with the 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:

Date: 23 June 2026 

The notes on pages 4 to 9 form part of these financial statements.

Startart Limited is a private company limited by shares and is incorporated in England & Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS.

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated.

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of 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.

Functional and presentation currency

The company's functional and presentational currency is GBP

The following principal accounting policies have been applied:

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable. 

Farming 

Income from the sale of crops is recognised on delivery.

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents include cash in hand, deposits with financial institutions repayable without penalty on notice of not more than 24 hours, other highly liquid investments that mature in no more than three months from the date of acquisition and bank overdrafts. Bank overdrafts, where applicable, are shown within 'Creditors: amounts due within one year'.

Short term creditors are measured at the transaction price.

Equity shares issued are recognised at the proceeds received.

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Provide information as per the guidance: 

At the reporting date, the company owed £2,571,035 (2024: 2,297,331 ) to M Taranissi, a director of the company. The loan is interest free, unsecured and repayable on demand.