BrightAccountsProduction v1.0.0 v1.0.0 2025-01-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts The manufacture of electrical supplies 7 August 2026 0 0 07350097 2025-12-31 07350097 2024-12-31 07350097 2023-12-31 07350097 2025-01-01 2025-12-31 07350097 2024-01-01 2024-12-31 07350097 uk-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07350097 uk-curr:PoundSterling 2025-01-01 2025-12-31 07350097 uk-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07350097 uk-bus:FullAccounts 2025-01-01 2025-12-31 07350097 uk-bus:Director1 2025-01-01 2025-12-31 07350097 uk-bus:RegisteredOffice 2025-01-01 2025-12-31 07350097 uk-bus:Agent1 2025-01-01 2025-12-31 07350097 uk-core:ShareCapital 2025-12-31 07350097 uk-core:ShareCapital 2024-12-31 07350097 uk-core:RetainedEarningsAccumulatedLosses 2025-12-31 07350097 uk-core:RetainedEarningsAccumulatedLosses 2024-12-31 07350097 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2025-12-31 07350097 uk-core:TotalEquityAttributableToOwnersParentBeforeNon-controllingInterests 2024-12-31 07350097 uk-bus:FRS102 2025-01-01 2025-12-31 07350097 uk-core:PlantMachinery 2025-01-01 2025-12-31 07350097 uk-core:FurnitureFittingsToolsEquipment 2025-01-01 2025-12-31 07350097 uk-core:MotorVehicles 2025-01-01 2025-12-31 07350097 uk-core:CurrentFinancialInstruments 2025-12-31 07350097 uk-core:CurrentFinancialInstruments 2024-12-31 07350097 uk-core:WithinOneYear 2025-12-31 07350097 uk-core:WithinOneYear 2024-12-31 07350097 2025-01-01 2025-12-31 07350097 uk-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 xbrli:pure iso4217:GBP xbrli:shares

Company Registration Number: 07350097

Starling Enterprises Ltd

Unaudited Financial Statements

for the financial year ended 31 December 2025

Starling Enterprises Ltd

DIRECTOR AND OTHER INFORMATION

Director | Mr Karl Firmstone
Company Registration Number | 07350097
Registered Office | Unit 51 Canal Bridge Enterprise Centre
| Meadow Lane
| Ellesmere Port
| Cheshire
| CH65 4EH
| United Kingdom
Accountants | G W Kelly & Company
| Chartered Certified Acountants
| 3 Stadium Court
| Plantation Road
| Bromborough
| Wirral
| CH62 3QG
| United Kingdom

Starling Enterprises Ltd

Company Registration Number: 07350097

BALANCE SHEET

as at 31 December 2025

|  |  | 2025 |  | 2024
|  | Notes | £ |  | £
Fixed Assets

Tangible assets |  | 4 | 8,834 |  | 7,435
|  |  | ───────── |  | ─────────
Current Assets

Stocks |  | 5 | 56,040 |  | 35,940
Debtors |  | 6 | 147,851 |  | 128,439
Cash at bank and in hand |  |  | 177,485 |  | 196,708
|  |  | ───────── |  | ─────────
|  |  | 381,376 |  | 361,087
|  |  | ───────── |  | ─────────
Creditors: amounts falling due within one year |  | 8 | (62,685) |  | (62,070)
|  |  | ───────── |  | ─────────
Net Current Assets |  |  | 318,691 |  | 299,017
|  |  | ───────── |  | ─────────
Total Assets less Current Liabilities |  |  | 327,525 |  | 306,452
|  |  | ═════════ |  | ═════════
Capital and Reserves

Called up share capital |  |  | 2 |  | 2
Retained earnings |  |  | 327,523 |  | 306,450
|  |  | ───────── |  | ─────────
Shareholders' Funds |  |  | 327,525 |  | 306,452
|  |  | ═════════ |  | ═════════
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 company has taken advantage of the exemption under section 444 not to file the Profit and Loss Account and Director's Report.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Approved by the Director and authorised for issue on 7 August 2026

________________________________ |  |  |  |  |
Mr Karl Firmstone |  |  |  |  |
Director |  |  |  |  |

Starling Enterprises Ltd

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 December 2025

1. | General Information
| Starling Enterprises Ltd is a company limited by shares incorporated and registered in the England and Wales. The registered number of the company is 07350097. The registered office of the company is Unit 51 Canal Bridge Enterprise Centre, Meadow Lane, Ellesmere Port, Cheshire, CH65 4EH, United Kingdom0 The financial statements have been presented in Pound (£) which is also the functional currency of the company.

2. | Summary of Significant Accounting Policies
| The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.
| Statement of compliance
| The financial statements of the company for the financial year ended 31 December 2025 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.
| Basis of preparation
| The financial statements have been prepared on the going concern basis and in accordance with the historical cost convention except for certain properties and financial instruments that are measured at revalued amounts or fair values, as explained in the accounting policies below. Historical cost is generally based on the fair value of the consideration given in exchange for assets.
| Turnover
| Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.
| Tangible assets and depreciation
| Tangible assets are stated at cost or at valuation, less accumulated depreciation. Cost comprises purchase price and other directly attributable costs. The charge to depreciation is calculated to write off the original cost or valuation of tangible assets, less their estimated residual value, over their expected useful lives as follows:
|  | Plant and machinery | - | 20% reducing balance
|  | Fixtures, fittings and equipment | - | 10%-33.3% reducing balance
|  | Motor vehicles | - | 33.3% reducing balance
| The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.
| Investments
| Current asset investments are stated at the lower of cost and net realisable value.
| Stocks
| Stocks are valued at the lower of cost and net realisable value. Stocks are determined on a first-in first-out basis. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition. Full provision is made for obsolete and slow moving items. Net realisable value comprises actual or estimated selling price (net of trade discounts) less all further costs to completion or to be incurred in marketing and selling.
| Trade and other debtors
| Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.
| Trade and other creditors
| Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.
| Employee benefits
| The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
| Taxation
| Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Balance Sheet date.
| Ordinary share capital
| The ordinary share capital of the company is presented as equity.

3. | Employees
| The average monthly number of employees, including director, during the financial year was 5, (2024 - 5).

4. | Tangible assets
|  | Plant and | Fixtures, | Motor | Total
|  | machinery | fittings and | vehicles |
|  |  | equipment |  |
|  | £ | £ | £ | £
| Cost
| At 1 January 2025 | 4,040 | 23,491 | 21,989 | 49,520
| Additions | - | 2,446 | - | 2,446
|  | ───────── | ───────── | ───────── | ─────────
| At 31 December 2025 | 4,040 | 25,937 | 21,989 | 51,966
|  | ───────── | ───────── | ───────── | ─────────
| Depreciation
| At 1 January 2025 | 2,834 | 17,267 | 21,984 | 42,085
| Charge for the financial year | 241 | 804 | 2 | 1,047
|  | ───────── | ───────── | ───────── | ─────────
| At 31 December 2025 | 3,075 | 18,071 | 21,986 | 43,132
|  | ───────── | ───────── | ───────── | ─────────
| Net book value
| At 31 December 2025 | 965 | 7,866 | 3 | 8,834
|  | ═════════ | ═════════ | ═════════ | ═════════
| At 31 December 2024 | 1,206 | 6,224 | 5 | 7,435
|  | ═════════ | ═════════ | ═════════ | ═════════

5. | Stocks | 2025 | 2024
|  | £ | £
| Raw materials | 56,040 | 35,940
|  | ═════════ | ═════════
| The replacement cost of stock did not differ significantly from the figures shown.

6. | Debtors | 2025 | 2024
|  | £ | £
| Trade debtors | 139,650 | 124,138
| Other debtors | 8,201 | 4,301
|  | ───────── | ─────────
|  | 147,851 | 128,439
|  | ═════════ | ═════════

7. | Investments | 2025 | 2024
|  | £ | £
| Other unlisted investments | 12,087 | 12,087
|  | ═════════ | ═════════

8. | Creditors | 2025 | 2024
| Amounts falling due within one year | £ | £
| Trade creditors | 29,086 | 27,381
| Taxation (Note 9) | 28,780 | 30,762
| Other creditors | 2,005 | 1,113
| Accruals | 2,814 | 2,814
|  | ───────── | ─────────
|  | 62,685 | 62,070
|  | ═════════ | ═════════

9. | Taxation | 2025 | 2024
|  | £ | £
| Creditors:
| VAT | 5,665 | 5,944
| Corporation tax | 19,163 | 21,080
| PAYE / NI | 3,952 | 3,738
|  | ───────── | ─────────
|  | 28,780 | 30,762
|  | ═════════ | ═════════

10. | Capital commitments
| The company had no material capital commitments at the financial year-ended 31 December 2025.

11. | Post-Balance Sheet Events
| There have been no significant events affecting the company since the financial year-end.