STAR RECOVERY TEAM LTD


Directors	BEST, David William, Professor
	DORKINGS, Sharon Anne


Registered Address	24 Landport Terrace
	Portsmouth
	PO1 2RG


Registered Number	15317256 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		876		652
			876		652
Current assets
Debtors		24,187		58
Cash at bank and on hand		42,476		36,443
		66,663		36,501
Creditors amounts falling due within one year	4	(67,422)		(5,413)
Net current assets (liabilities)			(759)		31,088
Total assets less current liabilities			117		31,740
Net assets			117		31,740
Capital and reserves
Called up share capital			2		2
Profit and loss account			115		31,738
Shareholders' funds			117		31,740

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 25 August 2026, and are signed on its behalf by:

BEST, David William, Professor
Director

DORKINGS, Sharon Anne
Director

Registered Company No. 15317256

STAR RECOVERY TEAM LTD

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Reducing balance (%)
	Office Equipment	20

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	7		5

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 December 24	699	699
Additions	379	379
At 30 November 25	1,078	1,078
Depreciation and impairment
At 01 December 24	47	47
Charge for year	155	155
At 30 November 25	202	202
Net book value
At 30 November 25	876	876
At 30 November 24	652	652

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	58,702	-
Taxation and social security	7,271	3,757
Other creditors	115	-
Accrued liabilities and deferred income	1,334	1,656
Total	67,422	5,413

5.	Provisions for liabilities

6.	Prior period policy changes
	Following the adoption of FRS 102, the entity has reviewed and revised its accounting policy in respect of corporation tax and the recognition of tax losses, in accordance with Section 29, Income Tax. The company incurred a tax loss for the accounting period ended 30 November 2025. In accordance with the applicable corporation tax legislation, the loss has been carried back against taxable profits of the preceding accounting period, resulting in a corporation tax repayment from HMRC of £2,862.92. The resulting tax repayment has been recognised in the financial statements as a corporation tax receivable, with the corresponding adjustment recognised in the tax charge for the relevant period. The impact of this change in accounting policy has been recognised as a prior period adjustment and reflected in retained earnings. In accordance with Section 35, Transition to this FRS, and Section 10, Accounting Policies, Estimates and Errors, the comparative figures and opening reserves have been restated to reflect the effect of the revised accounting policy.

Prior period policy changes

Following the adoption of FRS 102, the entity has reviewed and revised its accounting policy in respect of corporation tax and the recognition of tax losses, in accordance with Section 29, Income Tax.

The company incurred a tax loss for the accounting period ended 30 November 2025. In accordance with the applicable corporation tax legislation, the loss has been carried back against taxable profits of the preceding accounting period, resulting in a corporation tax repayment from HMRC of £2,862.92. 

The resulting tax repayment has been recognised in the financial statements as a corporation tax receivable, with the corresponding adjustment recognised in the tax charge for the relevant period. The impact of this change in accounting policy has been recognised as a prior period adjustment and reflected in retained earnings.

In accordance with Section 35, Transition to this FRS, and Section 10, Accounting Policies, Estimates and Errors, the comparative figures and opening reserves have been restated to reflect the effect of the revised accounting policy.