Company No: 02586372 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	A Brownsell
	J Hucks
	A Hucks
	A Pilgrim

SECRETARY

J Hucks

REGISTERED OFFICE	Dovetail House
	Wycombe Road
	Stokenchurch
	Buckinghamshire
	England
	HP14 3RQ
	United Kingdom

COMPANY NUMBER

02586372 (England and Wales)

ACCOUNTANT	S&W Partners (Thames Valley) Limited
	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	94,002		88,002
Tangible assets	4	33,091		42,938
		127,093		130,940
Current assets
Debtors	5	1,897,151		1,192,453
Cash at bank and in hand		1,267,337		559,228
		3,164,488		1,751,681
Creditors: amounts falling due within one year	6	( 732,730)		( 374,570)
Net current assets		2,431,758		1,377,111
Total assets less current liabilities		2,558,851		1,508,051
Creditors: amounts falling due after more than one year		( 19,416)		( 31,199)
Net assets		2,539,435		1,476,852
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		2,539,335		1,476,752
Total shareholders' funds		2,539,435		1,476,852

For the financial year ending 28 February 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Starpeak Insurance Solutions Limited (registered number: 02586372) were approved and authorised for issue by the Board of Directors on 02 June 2026. They were signed on its behalf by:

J Hucks Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Starpeak Insurance Solutions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Dovetail House, Wycombe Road, Stokenchurch, Buckinghamshire, England, HP14 3RQ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Starpeak Insurance Solutions Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Turnover

Turnover is measured at the fair value of the invoiced amounts received or receivable for the intermediation of insurance services in the normal course of business, and is shown net of discounts and IPT. Revenue is recognised at the time of invoice.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Intangible assets

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost
less accumulated amortisation and accumulated impairment losses.

Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial
feasibility can be demonstrated. Development costs represent costs incurred designing and producing software for
commercial use.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful
lives on the following bases:

Other intangible assets

5 years straight line

Research and development

Research expenditure is written off as incurred. Development expenditure is also written off, except where the
directors are satisfied as to the technical, commercial and financial viability of individual projects. In such cases, the
identifiable expenditure is capitalised as an intangible asset and amortised over the period during which the Company
is expected to benefit.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings	5 years straight line
Plant and machinery etc.	2 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently
measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each
reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or
loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies
of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term
interest and where the company has significant influence. The company considers that it has significant influence
where it has the power to participate in the financial and operating decisions of the associate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	31		31

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 March 2025	608,605		608,605
Additions	50,000		50,000
At 28 February 2026	658,605		658,605
Accumulated amortisation
At 01 March 2025	520,603		520,603
Charge for the financial year	44,000		44,000
At 28 February 2026	564,603		564,603
Net book value
At 28 February 2026	94,002		94,002
At 28 February 2025	88,002		88,002

4. Tangible assets

	Land and buildings		Plant and machinery etc.		Total
	£		£		£
Cost
At 01 March 2025	116,688		55,831		172,519
Additions	0		17,551		17,551
At 28 February 2026	116,688		73,382		190,070
Accumulated depreciation
At 01 March 2025	91,323		38,258		129,581
Charge for the financial year	10,680		16,718		27,398
At 28 February 2026	102,003		54,976		156,979
Net book value
At 28 February 2026	14,685		18,406		33,091
At 28 February 2025	25,365		17,573		42,938

5. Debtors

	2026		2025
	£		£
Other debtors	1,897,151		1,192,453

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank overdrafts	20,136		48,481
Trade creditors	143,894		136,460
Taxation and social security	557,680		171,359
Other creditors	11,020		18,270
	732,730		374,570

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100		100

8. Financial commitments

Commitments

Total future minimum lease payments under non-cancellable operating leases are as follows:

	2026		2025
	£		£
Within one year	71,997		63,300
Between one and five years	256,113		253,200
After five years	0		15,825
Total future minimum lease payments under non-cancellable operating leases	328,110		332,325