LITERARY STAR CONSULTANCY LIMITED

LITERARY STAR CONSULTANCY LIMITED
Balance Sheet
As at 31 March 2026

	2026
	£	£
Current assets	146
Net current assets		146
Total assets less current liabilities		146
Creditors: amount falling due after more than one year		1
Net assets		147


Capital and reserves		147

NOTES TO THE ACCOUNTS

General Information

LITERARY STAR CONSULTANCY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06848540, registration address 37 KINGSWELL ROAD, BOURNEMOUTH BH10 5DF, BH10 5DF.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Dividends

Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2.

For the year ended 31 March 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 year in question in accordance with section 476.

The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts.

The financial statements were approved by the director on 20 August 2026 and were signed by:

--------------------------------
Chenggang Li
Director

Registered Number: 06848540
England and Wales
LITERARY STAR CONSULTANCY LIMITED

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026