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REGISTERED NUMBER: 08308627 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MAY 2024

FOR

CAPSTAR SERVICES (UK) LIMITED

CAPSTAR SERVICES (UK) LIMITED (REGISTERED NUMBER: 08308627)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MAY 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CAPSTAR SERVICES (UK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 MAY 2024







DIRECTORS: R J Bassett Cross
Charles R G Innes-Ker, Duke of Roxburghe





REGISTERED OFFICE: Gainsborough House
59-60 Thames Street
Windsor
Berkshire
SL4 1TX





REGISTERED NUMBER: 08308627 (England and Wales)





ACCOUNTANTS: RJP LLP
Ground Floor
Egerton House
68 Baker Street
Weybridge
Surrey
KT13 8AL

CAPSTAR SERVICES (UK) LIMITED (REGISTERED NUMBER: 08308627)

BALANCE SHEET
30 MAY 2024

30.5.24 30.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,295 3,443
Tangible assets 5 4,475 6,424
6,770 9,867

CURRENT ASSETS
Debtors 6 170,894 175,425
Cash at bank 285,956 200,658
456,850 376,083
CREDITORS
Amounts falling due within one year 7 587,600 547,085
NET CURRENT LIABILITIES (130,750 ) (171,002 )
TOTAL ASSETS LESS CURRENT LIABILITIES (123,980 ) (161,135 )

CREDITORS
Amounts falling due after more than one year 8 (28,705 ) (34,939 )

PROVISIONS FOR LIABILITIES 10 (7,106 ) -
NET LIABILITIES (159,791 ) (196,074 )

CAPITAL AND RESERVES
Called up share capital 11 441 441
Share premium 408,691 408,691
Retained earnings (568,923 ) (605,206 )
SHAREHOLDERS' FUNDS (159,791 ) (196,074 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 May 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

CAPSTAR SERVICES (UK) LIMITED (REGISTERED NUMBER: 08308627)

BALANCE SHEET - continued
30 MAY 2024


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 Board of Directors and authorised for issue on 25 November 2024 and were signed on its behalf by:





R J Bassett Cross - Director


CAPSTAR SERVICES (UK) LIMITED (REGISTERED NUMBER: 08308627)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 MAY 2024


1. STATUTORY INFORMATION

Capstar Services (UK) Limited 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
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of five years.

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 etc - 20% on cost

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 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.

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

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

CAPSTAR SERVICES (UK) LIMITED (REGISTERED NUMBER: 08308627)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MAY 2024


2. ACCOUNTING POLICIES - continued

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2023 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 31 May 2023
and 30 May 2024 11,478
AMORTISATION
At 31 May 2023 8,035
Charge for year 1,148
At 30 May 2024 9,183
NET BOOK VALUE
At 30 May 2024 2,295
At 30 May 2023 3,443

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 31 May 2023 35,923
Additions 708
At 30 May 2024 36,631
DEPRECIATION
At 31 May 2023 29,499
Charge for year 2,657
At 30 May 2024 32,156
NET BOOK VALUE
At 30 May 2024 4,475
At 30 May 2023 6,424

CAPSTAR SERVICES (UK) LIMITED (REGISTERED NUMBER: 08308627)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MAY 2024


6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.5.24 30.5.23
£    £   
Trade debtors 148,947 160,084
Other debtors 21,947 15,341
170,894 175,425

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.5.24 30.5.23
£    £   
Bank loans and overdrafts 5,556 4,875
Trade creditors 21,772 51,285
Amounts owed to group undertakings 334,175 336,019
Taxation and social security 154,363 83,708
Other creditors 71,734 71,198
587,600 547,085

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.5.24 30.5.23
£    £   
Bank loans 28,705 34,939

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 6,482 15,438

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
30.5.24 30.5.23
£    £   
Within one year 6,215 5,732

10. PROVISIONS FOR LIABILITIES
30.5.24 30.5.23
£    £   
Deferred tax 7,106 -

Deferred
tax
£   
Provided during year 7,106
Balance at 30 May 2024 7,106

CAPSTAR SERVICES (UK) LIMITED (REGISTERED NUMBER: 08308627)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 MAY 2024


11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.5.24 30.5.23
value: £    £   
44,086 Ordinary £0.01 441 441

12. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 May 2024 and 30 May 2023:

30.5.24 30.5.23
£    £   
Director
Balance outstanding at start of year (7,844 ) (7,844 )
Amounts advanced 7,844 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (7,844 )

Director
Balance outstanding at start of year (51,340 ) (51,340 )
Amounts advanced 16,000 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (35,340 ) (51,340 )

The above loans are interest free.

13. ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent company is Capstar Group Limited, a company registered in England and Wales.

These accounts present information about the company as an individual undertaking. Group accounts are not prepared because the group qualifies as a small group.