REGISTERED NUMBER: 06475547 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Eat5star Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

E W May

M Sanderson

REGISTERED OFFICE:

Glove Factory Studios Brook Lane

Holt

Trowbridge

Wiltshire

BA14 6RL

REGISTERED NUMBER:

06475547 (England and Wales)

ACCOUNTANTS:

EWP Limited

20 Anchor Terrace

3-13 Southwark Bridge Road

London

SE1 9HQ

FIXED ASSETS

Intangible assets

4

11,689

16,414

Tangible assets

5

5,569

5,609

17,258

22,023

CURRENT ASSETS

Stocks

200

750

Debtors

6

3,671

388

Cash at bank

19,771

65,962

23,642

67,100

CREDITORS

Amounts falling due within one year

7

44,670

58,637

NET CURRENT (LIABILITIES)/ASSETS

(21,028

)

8,463

TOTAL ASSETS LESS CURRENT LIABILITIES

(3,770

)

30,486

CREDITORS

Amounts falling due after more than one year

8

8,511

14,167

NET (LIABILITIES)/ASSETS

(12,281

)

16,319

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(12,381

)

16,219

(12,281

)

16,319

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 29 September 2025 and were signed on its behalf by:

E W May - Director

1.	STATUTORY INFORMATION

Eat5star 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 measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Computer software is being amortised evenly over its estimated useful life of nil 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

-

25% on reducing balance, Straight line over 5 years and Straight line over 3 years

Stocks

Stocks 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 2 (2023 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2024

and 31 December 2024

18,900

AMORTISATION

At 1 January 2024

2,486

Charge for year

4,725

At 31 December 2024

7,211

NET BOOK VALUE

At 31 December 2024

11,689

At 31 December 2023

16,414

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

37,245

Additions

2,083

At 31 December 2024

39,328

DEPRECIATION

At 1 January 2024

31,636

Charge for year

2,123

At 31 December 2024

33,759

NET BOOK VALUE

At 31 December 2024

5,569

At 31 December 2023

5,609

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

1,796

180

Other debtors

1,875

208

3,671

388

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

5,656

10,000

Finance leases

-

381

Trade creditors

2,028

1,875

Taxation and social security

6,108

3,818

Other creditors

30,878

42,563

44,670

58,637

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

8,511

14,167