REGISTERED NUMBER: 04702531 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PINEWOOD STAR LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

M Saunders

REGISTERED OFFICE:

Fraser Ross House

24 Broad Street

Stamford

Lincolnshire

PE9 1PJ

REGISTERED NUMBER:

04702531 (England and Wales)

ACCOUNTANTS:

Brayshaw Morey

Certified Public Accountants

Fraser Ross House

24 Broad Street

Stamford

Lincolnshire

PE9 1PJ

FIXED ASSETS

Tangible assets

5

2,363

2,405

Investment property

6

2,645,000

2,645,000

2,647,363

2,647,405

CURRENT ASSETS

Debtors

7

2,738

2,538

Cash at bank

109,008

9,005

111,746

11,543

CREDITORS

Amounts falling due within one year

8

515,164

458,428

NET CURRENT LIABILITIES

(403,418

)

(446,885

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,243,945

2,200,520

CREDITORS

Amounts falling due after more than one year

9

(936,160

)

(914,782

)

PROVISIONS FOR LIABILITIES

(111,830

)

(111,691

)

NET ASSETS

1,195,955

1,174,047

CAPITAL AND RESERVES

Called up share capital

10

100

100

Fair value reserve

11

1,030,287

1,030,287

Retained earnings

11

165,568

143,660

SHAREHOLDERS' FUNDS

1,195,955

1,174,047

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 6 October 2025 and were signed by:

M Saunders - Director

1.	STATUTORY INFORMATION

Pinewood Star 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover 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

-

25% on reducing balance

Fixtures, fittings & equipment

-

25% on cost and 15% on reducing balance

Computer equipment

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures,

Plant and

fittings

Computer

machinery

& equipment

equipment

Totals

£

£

£

£

COST

At 1 April 2024

788

9,563

4,175

14,526

Additions

-

-

749

749

At 31 March 2025

788

9,563

4,924

15,275

DEPRECIATION

At 1 April 2024

534

8,292

3,295

12,121

Charge for year

63

190

538

791

At 31 March 2025

597

8,482

3,833

12,912

NET BOOK VALUE

At 31 March 2025

191

1,081

1,091

2,363

At 31 March 2024

254

1,271

880

2,405

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

2,645,000

NET BOOK VALUE

At 31 March 2025

2,645,000

At 31 March 2024

2,645,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2017

823,779

Valuation in 2018

257,671

Valuation in 2019

(234,938

)

Valuation in 2021

100,000

Valuation in 2022

85,000

Valuation in 2023

110,000

Cost

1,503,488

2,645,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

2,350

2,150

Other debtors

388

388

2,738

2,538

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Taxation and social security

5,349

4,074

Other creditors

509,815

454,354

515,164

458,428

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

175,500

175,500

Other creditors

760,660

739,282

936,160

914,782

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

11.

RESERVES

Fair

Retained

value

earnings

reserve

Totals

£

£

£

At 1 April 2024

143,660

1,030,287

1,173,947

Profit for the year

22,408

22,408

Dividends

(500

)

(500

)

At 31 March 2025

165,568

1,030,287

1,195,855

12.	RELATED PARTY DISCLOSURES

The Directors make financing loans to the Company. At the balance sheet date the Company owed the directors £500,173 (2024 - £444,712). These are long term interest free loans and the Directors do not intend to withdraw their support.