Acorah Software Products - Accounts Production 19.3.550 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 09897118 Mr Amritpal Dhaliwal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09897118 2024-12-31 09897118 2025-12-31 09897118 2025-01-01 2025-12-31 09897118 frs-core:CurrentFinancialInstruments 2025-12-31 09897118 frs-core:Non-currentFinancialInstruments 2025-12-31 09897118 frs-core:ComputerEquipment 2025-12-31 09897118 frs-core:ComputerEquipment 2025-01-01 2025-12-31 09897118 frs-core:ComputerEquipment 2024-12-31 09897118 frs-core:FurnitureFittings 2025-12-31 09897118 frs-core:FurnitureFittings 2025-01-01 2025-12-31 09897118 frs-core:FurnitureFittings 2024-12-31 09897118 frs-core:ShareCapital 2025-12-31 09897118 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 09897118 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 09897118 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 09897118 frs-bus:SmallEntities 2025-01-01 2025-12-31 09897118 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 09897118 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 09897118 frs-bus:Director1 2025-01-01 2025-12-31 09897118 frs-core:CurrentFinancialInstruments 3 2025-12-31 09897118 frs-core:Non-currentFinancialInstruments 9 2025-12-31 09897118 frs-countries:EnglandWales 2025-01-01 2025-12-31 09897118 2023-12-31 09897118 2024-12-31 09897118 2024-01-01 2024-12-31 09897118 frs-core:CurrentFinancialInstruments 2024-12-31 09897118 frs-core:Non-currentFinancialInstruments 2024-12-31 09897118 frs-core:ShareCapital 2024-12-31 09897118 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 09897118 frs-core:CurrentFinancialInstruments 3 2024-12-31 09897118 frs-core:Non-currentFinancialInstruments 9 2024-12-31
Registered number: 09897118
Star Projections Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Thrive Finch Accounting Limited
Unit 17 White Barn
Manor Farm, Manor Road
Wantage
Oxfordshire
OX12 8NE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09897118
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,617 4,773
2,617 4,773
CURRENT ASSETS
Debtors 5 501,700 801,696
Cash at bank and in hand 39,292 22,251
540,992 823,947
Creditors: Amounts Falling Due Within One Year 6 (266,443 ) (184,765 )
NET CURRENT ASSETS (LIABILITIES) 274,549 639,182
TOTAL ASSETS LESS CURRENT LIABILITIES 277,166 643,955
Creditors: Amounts Falling Due After More Than One Year 7 (242,268 ) (230,155 )
NET ASSETS 34,898 413,800
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 34,798 413,700
SHAREHOLDERS' FUNDS 34,898 413,800
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Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Amritpal Dhaliwal
Director
20/07/2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Star Projections Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09897118 . The registered office is Unit 17 White Barn, Manor Farm, Manor Road, Wantage, Oxfordshire, OX12 8NE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 35 (2024: 38)
35 38
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 January 2025 5,232 8,708 13,940
Additions - 211 211
Disposals (2,139 ) (5,917 ) (8,056 )
As at 31 December 2025 3,093 3,002 6,095
Depreciation
As at 1 January 2025 2,980 6,187 9,167
Provided during the period 824 827 1,651
Disposals (1,654 ) (5,686 ) (7,340 )
As at 31 December 2025 2,150 1,328 3,478
Net Book Value
As at 31 December 2025 943 1,674 2,617
As at 1 January 2025 2,252 2,521 4,773
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 51,448 40,690
Prepayments and accrued income 4,374 -
Net wages 5,500 475
Amounts owed by group undertakings 439,910 -
Amounts owed by associates - 760,063
501,232 801,228
Due after more than one year
Rent deposit 468 468
501,700 801,696
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6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 21,102 6,760
Bank loans and overdrafts 189,313 103,369
Corporation tax 13,931 27,478
Other taxes and social security 38,190 44,200
Pensions payable 3,187 2,124
Accruals and deferred income 720 -
Amounts owed to related parties - 834
266,443 184,765
7. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 221,324 219,959
Deposits held 20,944 10,196
242,268 230,155
8. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
Page 5