REGISTERED NUMBER: 14471373 (England and Wales)

Financial Statements for the Year Ended 30th November 2025

for

STARON INTERIORS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

J S Bhogal

SECRETARY:

REGISTERED OFFICE:

16 CORWALL ROAD INDUSTRIAL ESTATE

MMETHWICK

BIRMINGHAM

West Midlands

B66 2JS

REGISTERED NUMBER:

14471373 (England and Wales)

ACCOUNTANT:

A K & Co Accountants

732 Walsall Road

Great Barr

Birmingham

West Midlands

B42 1EX

FIXED ASSETS

Property, plant and equipment

4

21,101

23,579

CURRENT ASSETS

Inventories

5

1,544

2,881

Debtors

6

4,385

5,555

Cash at bank and in hand

1,340

5,810

7,269

14,246

CREDITORS

Amounts falling due within one year

7

22,153

19,444

NET CURRENT LIABILITIES

(14,884

)

(5,198

)

TOTAL ASSETS LESS CURRENT LIABILITIES

6,217

18,381

CREDITORS

Amounts falling due after more than one year

8

20,778

20,778

NET LIABILITIES

(14,561

)

(2,397

)

CAPITAL AND RESERVES

Called up share capital

10

1

1

Retained earnings

11

(14,562

)

(2,398

)

SHAREHOLDERS' FUNDS

(14,561

)

(2,397

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 2nd October 2026 and were signed by:

J S Bhogal - Director

1.	STATUTORY INFORMATION

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

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery 15%pa on reducing balance

Fixtures and fittings 15%ps on reducing balance

Motor Vehicle 25%pa on reducing balance

Computers 15%pa on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1st December 2024

and 30th November 2025

17,500

5,499

6,500

29,499

DEPRECIATION

At 1st December 2024

3,062

964

1,894

5,920

Charge for year

1,531

-

947

2,478

At 30th November 2025

4,593

964

2,841

8,398

NET BOOK VALUE

At 30th November 2025

12,907

4,535

3,659

21,101

At 30th November 2024

14,438

4,535

4,606

23,579

5.	INVENTORIES

30.11.25

30.11.24

£

£

Stocks

1,544

2,881

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

885

2,055

Rent in advance

3,500

3,500

4,385

5,555

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

2,709

-

Directors' current accounts

18,194

18,194

Accrued expenses

1,250

1,250

22,153

19,444

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Other loans (see note 9)

20,778

20,778

9.

LOANS

An analysis of the maturity of loans is given below:

30.11.25

30.11.24

£

£

Amounts falling due between one and two years:

Other loans - 1-2 years

20,778

20,778

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.11.25

30.11.24

value:

£

£

1

ordinary share capital

£1

1

1

1 ordinary share capital share of £1 was allotted and fully paid for cash at par during the year.

11.

RESERVES

Retained

earnings

£

At 1st December 2024

(2,398

)

Deficit for the year

(12,164

)

At 30th November 2025

(14,562

)