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Registered number: SC257371 STARK EQUESTRIAN LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2026
STARK EQUESTRIAN LIMITED COMPANY INFORMATION
Directors | Mr I Stark
| Mrs J D Stark
Registered number | SC257371
Registered office | Greenhill Farm
| Selkirk
| Selkirkshire
| TD7 4NP
Accountants | MHA
| 6 St Colme Street
| Edinburgh
| EH3 6AD
STARK EQUESTRIAN LIMITED CONTENTS
| Page
Balance sheet | 1
Notes to the financial statements | 2 - 3
STARK EQUESTRIAN LIMITED REGISTERED NUMBER: SC257371 BALANCE SHEET AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors | 4 | 114 |  | 114 |
Cash at bank and in hand |  | 22 |  | 22 |
|  | 136 |  | 136 |
Creditors: amounts falling due within one year | 5 | (2,185) |  | (2,185) |
|  |  | (2,049) |  | (2,049)
Net current liabilities |  |  | (2,049) |  | (2,049)
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 2 |  | 2
Profit and loss reserves |  |  | (2,051) |  | (2,051)
|  |  | (2,049) |  | (2,049)
For the year ended 31 March 2026 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 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 profit and loss account in accordance with 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 on 15 June 2026.
Mr I Stark | Mrs J D Stark
Director | Director
Page 1
STARK EQUESTRIAN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Stark Equestrian Limited is a private company limited by shares incorporated in Scotland. The registered office is Greenhill Farm, Selkirk, Selkirkshire, TD7 4NP. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and 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. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
| 2.2 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
3. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2025 - 0).
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other debtors | 114 | 114
|  | 114 | 114
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Other creditors | 2,185 | 2,185
|  | 2,185 | 2,185
Page 2
STARK EQUESTRIAN LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Called up share capital
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
|  | Ordinary share capital Issued and fully paid |  |
|  | Enter number 2 Ordinary shares of £ 1.00 | 2 | 2
Page 3