2022-06-012023-05-312023-05-31false10201325LH STAR PROPERTIES LTD2024-02-2668209iso4217:GBPxbrli:pure102013252022-06-01102013252023-05-31102013252022-06-012023-05-31102013252021-06-01102013252022-05-31102013252021-06-012022-05-3110201325bus:SmallEntities2022-06-012023-05-3110201325bus:AuditExempt-NoAccountantsReport2022-06-012023-05-3110201325bus:FullAccounts2022-06-012023-05-3110201325bus:PrivateLimitedCompanyLtd2022-06-012023-05-3110201325core:WithinOneYear2023-05-3110201325core:AfterOneYear2023-05-3110201325core:WithinOneYear2022-05-3110201325core:AfterOneYear2022-05-3110201325core:ShareCapital2023-05-3110201325core:SharePremium2023-05-3110201325core:RevaluationReserve2023-05-3110201325core:OtherReservesSubtotal2023-05-3110201325core:RetainedEarningsAccumulatedLosses2023-05-3110201325core:ShareCapital2022-05-3110201325core:SharePremium2022-05-3110201325core:RevaluationReserve2022-05-3110201325core:OtherReservesSubtotal2022-05-3110201325core:RetainedEarningsAccumulatedLosses2022-05-3110201325core:LandBuildings2023-05-3110201325core:PlantMachinery2023-05-3110201325core:Vehicles2023-05-3110201325core:FurnitureFittings2023-05-3110201325core:OfficeEquipment2023-05-3110201325core:NetGoodwill2023-05-3110201325core:IntangibleAssetsOtherThanGoodwill2023-05-3110201325core:ListedExchangeTraded2023-05-3110201325core:UnlistedNon-exchangeTraded2023-05-3110201325core:LandBuildings2022-05-3110201325core:PlantMachinery2022-05-3110201325core:Vehicles2022-05-3110201325core:FurnitureFittings2022-05-3110201325core:OfficeEquipment2022-05-3110201325core:NetGoodwill2022-05-3110201325core:IntangibleAssetsOtherThanGoodwill2022-05-3110201325core:ListedExchangeTraded2022-05-3110201325core:UnlistedNon-exchangeTraded2022-05-3110201325core:LandBuildings2022-06-012023-05-3110201325core:PlantMachinery2022-06-012023-05-3110201325core:Vehicles2022-06-012023-05-3110201325core:FurnitureFittings2022-06-012023-05-3110201325core:OfficeEquipment2022-06-012023-05-3110201325core:NetGoodwill2022-06-012023-05-3110201325core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3110201325core:ListedExchangeTraded2022-06-012023-05-3110201325core:UnlistedNon-exchangeTraded2022-06-012023-05-3110201325core:MoreThanFiveYears2022-06-012023-05-3110201325core:Non-currentFinancialInstruments2023-05-3110201325core:Non-currentFinancialInstruments2022-05-3110201325dpl:CostSales2022-06-012023-05-3110201325dpl:DistributionCosts2022-06-012023-05-3110201325core:LandBuildings2022-06-012023-05-3110201325core:PlantMachinery2022-06-012023-05-3110201325core:Vehicles2022-06-012023-05-3110201325core:FurnitureFittings2022-06-012023-05-3110201325core:OfficeEquipment2022-06-012023-05-3110201325dpl:AdministrativeExpenses2022-06-012023-05-3110201325core:NetGoodwill2022-06-012023-05-3110201325core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3110201325dpl:GroupUndertakings2022-06-012023-05-3110201325dpl:ParticipatingInterests2022-06-012023-05-3110201325dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3110201325core:ListedExchangeTraded2022-06-012023-05-3110201325dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3110201325core:UnlistedNon-exchangeTraded2022-06-012023-05-3110201325dpl:CostSales2021-06-012022-05-3110201325dpl:DistributionCosts2021-06-012022-05-3110201325core:LandBuildings2021-06-012022-05-3110201325core:PlantMachinery2021-06-012022-05-3110201325core:Vehicles2021-06-012022-05-3110201325core:FurnitureFittings2021-06-012022-05-3110201325core:OfficeEquipment2021-06-012022-05-3110201325dpl:AdministrativeExpenses2021-06-012022-05-3110201325core:NetGoodwill2021-06-012022-05-3110201325core:IntangibleAssetsOtherThanGoodwill2021-06-012022-05-3110201325dpl:GroupUndertakings2021-06-012022-05-3110201325dpl:ParticipatingInterests2021-06-012022-05-3110201325dpl:GroupUndertakingscore:ListedExchangeTraded2021-06-012022-05-3110201325core:ListedExchangeTraded2021-06-012022-05-3110201325dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-06-012022-05-3110201325core:UnlistedNon-exchangeTraded2021-06-012022-05-3110201325core:NetGoodwill2023-05-3110201325core:IntangibleAssetsOtherThanGoodwill2023-05-3110201325core:LandBuildings2023-05-3110201325core:PlantMachinery2023-05-3110201325core:Vehicles2023-05-3110201325core:FurnitureFittings2023-05-3110201325core:OfficeEquipment2023-05-3110201325core:AfterOneYear2023-05-3110201325core:WithinOneYear2023-05-3110201325core:ListedExchangeTraded2023-05-3110201325core:UnlistedNon-exchangeTraded2023-05-3110201325core:ShareCapital2023-05-3110201325core:SharePremium2023-05-3110201325core:RevaluationReserve2023-05-3110201325core:OtherReservesSubtotal2023-05-3110201325core:RetainedEarningsAccumulatedLosses2023-05-3110201325core:NetGoodwill2022-05-3110201325core:IntangibleAssetsOtherThanGoodwill2022-05-3110201325core:LandBuildings2022-05-3110201325core:PlantMachinery2022-05-3110201325core:Vehicles2022-05-3110201325core:FurnitureFittings2022-05-3110201325core:OfficeEquipment2022-05-3110201325core:AfterOneYear2022-05-3110201325core:WithinOneYear2022-05-3110201325core:ListedExchangeTraded2022-05-3110201325core:UnlistedNon-exchangeTraded2022-05-3110201325core:ShareCapital2022-05-3110201325core:SharePremium2022-05-3110201325core:RevaluationReserve2022-05-3110201325core:OtherReservesSubtotal2022-05-3110201325core:RetainedEarningsAccumulatedLosses2022-05-3110201325core:NetGoodwill2021-06-0110201325core:IntangibleAssetsOtherThanGoodwill2021-06-0110201325core:LandBuildings2021-06-0110201325core:PlantMachinery2021-06-0110201325core:Vehicles2021-06-0110201325core:FurnitureFittings2021-06-0110201325core:OfficeEquipment2021-06-0110201325core:AfterOneYear2021-06-0110201325core:WithinOneYear2021-06-0110201325core:ListedExchangeTraded2021-06-0110201325core:UnlistedNon-exchangeTraded2021-06-0110201325core:ShareCapital2021-06-0110201325core:SharePremium2021-06-0110201325core:RevaluationReserve2021-06-0110201325core:OtherReservesSubtotal2021-06-0110201325core:RetainedEarningsAccumulatedLosses2021-06-0110201325core:AfterOneYear2022-06-012023-05-3110201325core:WithinOneYear2022-06-012023-05-3110201325core:Non-currentFinancialInstrumentscore:CostValuation2022-06-012023-05-3110201325core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-06-012023-05-3110201325core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-06-012023-05-3110201325core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-06-012023-05-3110201325core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-06-012023-05-3110201325core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-06-012023-05-3110201325core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3110201325core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3110201325core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-06-012023-05-3110201325core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3110201325core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3110201325core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3110201325core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3110201325core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3110201325core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3110201325core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3110201325core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3110201325core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3110201325core:Non-currentFinancialInstrumentscore:CostValuation2022-05-3110201325core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-05-3110201325core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-05-3110201325core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-05-3110201325core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-05-3110201325core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-05-3110201325core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-05-3110201325core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-05-3110201325core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-05-3110201325bus:Director12022-06-012023-05-3110201325bus:Director22022-06-012023-05-3110201325bus:Director32022-06-012023-05-31

LH STAR PROPERTIES LTD

Registered Number
10201325
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

LH STAR PROPERTIES LTD
Company Information
for the year from 1 June 2022 to 31 May 2023

Directors

ADNAN-MIRZA, Alia Noreen
HUSSAIN, Liaquat
MIRZA, Khuram Shahzad

Registered Address

Unit 2 124 Ampthill Road
Bedford
MK42 9PP

Registered Number

10201325 (England and Wales)
LH STAR PROPERTIES LTD
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets53,292,1663,292,166
Investments6171,09010,000
3,463,2563,302,166
Current assets
Cash at bank and on hand168,88861,153
168,88861,153
Creditors amounts falling due within one year8(61,205)(35,836)
Net current assets (liabilities)107,68325,317
Total assets less current liabilities3,570,9393,327,483
Creditors amounts falling due after one year9(3,260,314)(3,135,863)
Net assets310,625191,620
Capital and reserves
Called up share capital100100
Profit and loss account310,525191,520
Shareholders' funds310,625191,620
The financial statements were approved and authorised for issue by the Board of Directors on 26 February 2024, and are signed on its behalf by:
ADNAN-MIRZA, Alia Noreen
Director
HUSSAIN, Liaquat
Director
MIRZA, Khuram Shahzad
Director

Registered Company No. 10201325
LH STAR PROPERTIES LTD
Notes to the Financial Statements
for the year ended 31 May 2023

1.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.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
4.Employee information

20232022
Average number of employees during the year22
5.Property, plant and equipment

Land & buildings

Total

££
Cost or valuation
At 01 June 223,292,1663,292,166
At 31 May 233,292,1663,292,166
Net book value
At 31 May 233,292,1663,292,166
At 31 May 223,292,1663,292,166
6.Fixed asset investments

Loans to groups1

Total

££
Cost or valuation
At 01 June 2210,00010,000
Additions161,090161,090
At 31 May 23171,090171,090
Net book value
At 31 May 23171,090171,090
At 31 May 2210,00010,000

Notes

1Loans to group undertakings and participating interests
7.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.
8.Creditors within one year

2023

2022

££
Taxation and social security58,50534,336
Accrued liabilities and deferred income2,7001,500
Total61,20535,836
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.
9.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts2,350,1832,250,625
Other creditors910,131885,238
Total3,260,3143,135,863