Registration number: 13778028

Starkid Holding Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Starkid Holding Limited

Company Information

Director

K Karavellas

Registered office

Innovations House 19 Staple Gardens Winchester Hampshire SO23 8SR

Accountants

Tax Innovations Limited Innovations House 19 Staple Gardens Winchester Hampshire SO23 8SR

Starkid Holding Limited

(Registration number: 13778028)
Balance Sheet as at 30 June 2026

	Note	2026 £	2024 £
Fixed assets
Tangible assets	4	-	460
Current assets
Debtors	5	80	261
Cash at bank and in hand		14,026	16,843
		14,106	17,104
Creditors: Amounts falling due within one year	6	(2,200)	(1,100)
Net current assets		11,906	16,004
Net assets		11,906	16,464
Capital and reserves
Called up share capital	7	100	100
Share premium reserve		42,591	42,591
Retained earnings		(30,785)	(26,227)
Shareholders' funds		11,906	16,464

For the financial period ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 July 2026
 

......................................... K Karavellas Director

Starkid Holding Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Innovations House
19 Staple Gardens
Winchester
Hampshire
SO23 8SR
England

These financial statements were authorised for issue by the director on 22 July 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Starkid Holding Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 June 2026

Asset class	Depreciation method and rate
Office equipment	Straight line at 25%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2024 - 1).

Starkid Holding Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 June 2026

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 January 2025	597	597
Additions	609	609
Disposals	(1,206)	(1,206)
At 30 June 2026	-	-
Depreciation
At 1 January 2025	137	137
Charge for the period	262	262
Eliminated on disposal	(399)	(399)
At 30 June 2026	-	-
Carrying amount
At 30 June 2026	-	-
At 31 December 2024	460	460

5

Debtors

Current	2026 £	2024 £
Prepayments	-	154
Other debtors	80	107
	80	261

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2024 £
Due within one year
Trade creditors	-	100
Accruals and deferred income	2,200	1,000
	2,200	1,100

Starkid Holding Limited

Notes to the Unaudited Financial Statements for the Period from 1 January 2025 to 30 June 2026

7	Share capital

Allotted, called up and fully paid shares

	2026		2024
	No.	£	No.	£
Ordinary 1 GBP of £1 each	100	100	100	100