IRIS Accounts Production v25.2.0.378 08308627 Board of Directors 31.5.24 30.5.25 30.5.25 false true false false false true false Ordinary 0.01000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08308627 2024-05-30 08308627 2025-05-30 08308627 2024-05-31 2025-05-30 08308627 2023-05-30 08308627 2023-05-31 2024-05-30 08308627 2024-05-30 08308627 ns15:EnglandWales 2024-05-31 2025-05-30 08308627 ns14:PoundSterling 2024-05-31 2025-05-30 08308627 ns10:Director1 2024-05-31 2025-05-30 08308627 ns10:PrivateLimitedCompanyLtd 2024-05-31 2025-05-30 08308627 ns10:SmallEntities 2024-05-31 2025-05-30 08308627 ns10:AuditExempt-NoAccountantsReport 2024-05-31 2025-05-30 08308627 ns10:SmallCompaniesRegimeForDirectorsReport 2024-05-31 2025-05-30 08308627 ns10:SmallCompaniesRegimeForAccounts 2024-05-31 2025-05-30 08308627 ns10:FullAccounts 2024-05-31 2025-05-30 08308627 1 2024-05-31 2025-05-30 08308627 ns10:OrdinaryShareClass1 2024-05-31 2025-05-30 08308627 ns10:Director2 2024-05-31 2025-05-30 08308627 ns10:RegisteredOffice 2024-05-31 2025-05-30 08308627 ns5:CurrentFinancialInstruments 2025-05-30 08308627 ns5:CurrentFinancialInstruments 2024-05-30 08308627 ns5:Non-currentFinancialInstruments 2025-05-30 08308627 ns5:Non-currentFinancialInstruments 2024-05-30 08308627 ns5:ShareCapital 2025-05-30 08308627 ns5:ShareCapital 2024-05-30 08308627 ns5:SharePremium 2025-05-30 08308627 ns5:SharePremium 2024-05-30 08308627 ns5:RetainedEarningsAccumulatedLosses 2025-05-30 08308627 ns5:RetainedEarningsAccumulatedLosses 2024-05-30 08308627 ns5:IntangibleAssetsOtherThanGoodwill 2024-05-31 2025-05-30 08308627 ns5:PatentsTrademarksLicencesConcessionsSimilar 2024-05-31 2025-05-30 08308627 ns5:PlantMachinery 2024-05-31 2025-05-30 08308627 ns5:IntangibleAssetsOtherThanGoodwill 2024-05-30 08308627 ns5:IntangibleAssetsOtherThanGoodwill 2025-05-30 08308627 ns5:IntangibleAssetsOtherThanGoodwill 2024-05-30 08308627 ns5:PlantMachinery 2024-05-30 08308627 ns5:PlantMachinery 2025-05-30 08308627 ns5:PlantMachinery 2024-05-30 08308627 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-05-30 08308627 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-05-30 08308627 ns5:WithinOneYear 2025-05-30 08308627 ns5:WithinOneYear 2024-05-30 08308627 ns5:DeferredTaxation 2024-05-30 08308627 ns5:DeferredTaxation 2024-05-31 2025-05-30 08308627 ns5:DeferredTaxation 2025-05-30 08308627 ns10:OrdinaryShareClass1 2025-05-30

REGISTERED NUMBER: 08308627 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 MAY 2025 |

| FOR |

| CAPSTAR SERVICES (UK) LIMITED |

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

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MAY 2025

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 2025

| 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 2025

| 30.5.25 | 30.5.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 1,147 |  | 2,295 |  |

Tangible assets | 5 | 3,014 |  | 4,475 |  |

4,161 |  | 6,770 |  |

CURRENT ASSETS

Debtors | 6 | 73,573 |  | 170,894 |  |

Cash at bank | 274,585 |  | 285,956 |  |

348,158 |  | 456,850 |  |

CREDITORS

Amounts falling due within one year | 7 | 450,770 |  | 587,600 |  |

NET CURRENT LIABILITIES | (102,612 | ) | (130,750 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (98,451 | ) | (123,980 | ) |

CREDITORS

Amounts falling due after more than one year | 8 | (23,149 | ) | (28,705 | ) |

PROVISIONS FOR LIABILITIES | 10 | (604 | ) | (7,106 | ) |

NET LIABILITIES | (122,204 | ) | (159,791 | ) |

CAPITAL AND RESERVES

Called up share capital | 11 | 441 |  | 441 |  |

Share premium | 408,691 |  | 408,691 |  |

Retained earnings | (531,336 | ) | (568,923 | ) |

SHAREHOLDERS' FUNDS | (122,204 | ) | (159,791 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 May 2025 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 2025

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 2 October 2025 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 2025

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 ten 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 2025

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 5 (2024 - 6 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 31 May 2024

| and 30 May 2025 | 11,478 |  |

| AMORTISATION

| At 31 May 2024 | 9,183 |  |

| Charge for year | 1,148 |  |

| At 30 May 2025 | 10,331 |  |

| NET BOOK VALUE

| At 30 May 2025 | 1,147 |  |

| At 30 May 2024 | 2,295 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 31 May 2024

| and 30 May 2025 | 36,631 |  |

| DEPRECIATION

| At 31 May 2024 | 32,156 |  |

| Charge for year | 1,461 |  |

| At 30 May 2025 | 33,617 |  |

| NET BOOK VALUE

| At 30 May 2025 | 3,014 |  |

| At 30 May 2024 | 4,475 |  |

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

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 MAY 2025

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.5.25 |  | 30.5.24

£ | £ |

| Trade debtors | 60,934 |  | 148,947 |  |

| Other debtors | 12,639 |  | 21,947 |  |

73,573 |  | 170,894 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.5.25 |  | 30.5.24

£ | £ |

| Bank loans and overdrafts | 5,556 |  | 5,556 |  |

| Trade creditors | 10,376 |  | 21,771 |  |

| Amounts owed to group undertakings | 332,221 |  | 334,175 |  |

| Taxation and social security | 77,865 |  | 154,363 |  |

| Other creditors | 24,752 |  | 71,735 |  |

450,770 |  | 587,600 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.5.25 |  | 30.5.24

£ | £ |

| Bank loans | 23,149 |  | 28,705 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more than 5 years | 926 |  | 6,482 |  |

9. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 30.5.25 |  | 30.5.24

£ | £ |

| Within one year | 1,220 |  | 6,215 |  |

10. | PROVISIONS FOR LIABILITIES

| 30.5.25 |  | 30.5.24

£ | £ |

| Deferred tax | 604 |  | 7,106 |  |

| Deferred |

| tax |

£ |

| Balance at 31 May 2024 | 7,106 |  |

| Provided during year | (6,502 | ) |

| Balance at 30 May 2025 | 604 |  |

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

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 MAY 2025

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.5.25 |  | 30.5.24

| 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 2025 and 30 May 2024:

| 30.5.25 |  | 30.5.24

£ | £ |

| Director

| Balance outstanding at start of year | - |  | (7,844 | ) |

| Amounts advanced | - |  | 7,844 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| Director

| Balance outstanding at start of year | (35,340 | ) | (51,340 | ) |

| Amounts advanced | 30,000 |  | 16,000 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (5,340 | ) | (35,340 | ) |

| The above loans are interest free.

13. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company owed £332,221 (2024 - £334,175) to its parent company. This loan is interest free.

14. | 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.