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Registered Number: 12427842
BANYAN STAR LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 April 2024 End date: 31 March 2025

Banyan Star Limited Contents Page For the year ended 31 March 2025
Company information | 1
Accountants' report | 2
Statement of financial position | 3
Notes to the financial statements | 4

Banyan Star Limited Company Information For the year ended 31 March 2025
Director | Mr Po Keung KO
Registered Number | 12427842
Registered Office | 18 Ensign Street London E1 8PA
Accountants | P and Co (Partners) LLP 18 Ensign Street London E1 8PA
1

Banyan Star Limited Accountants' Report For the year ended 31 March 2025
Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Banyan Star Limited for the year ended 31 March 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Banyan Star Limited for the year ended 31 March 2025 which comprise the Income Statement, the Statement of Financial Position and related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at http://icaew.com/en/members/regulations-standards-and-guidance/. This report is made solely to the Board of Directors of Banyan Star Limited, as a body, in accordance with the terms of our engagement letter dated 30 January 2020. Our work has been undertaken solely to prepare for your approval the financial statements of Banyan Star Limited and state those matters that we have agreed to state to the Board of Directors of Banyan Star Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Banyan Star Limited and its Board of Directors as a body, for our work or for this report. It is your duty to ensure that Banyan Star Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and Profit of Banyan Star Limited. You consider that Banyan Star Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Banyan Star Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. .................................................... P and Co (Partners) LLP 18 Ensign Street London E1 8PA 01 October 2025 2

Banyan Star Limited Statement of Financial Position As at 31 March 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Stocks | 3 | - |  | 38,208
Debtors | 4 | - |  | 60,000
Cash at bank and in hand |  | 249,038 |  | 551,898
|  | 249,038 |  | 650,106
Creditors: amount falling due within one year | 5 | (73,510) |  | (573,128)
Net current assets |  | 175,528 |  | 76,978
Total assets less current liabilities |  | 175,528 |  | 76,978
Net assets |  | 175,528 |  | 76,978
Capital and reserves |  |  |
Called up share capital | 6 | 4,000 |  | 4,000
Profit and loss account |  | 171,528 |  | 72,978
Shareholders' funds |  | 175,528 |  | 76,978
For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the director on 30 September 2025 and were signed by:
------------------------------- Mr Po Keung KO Director
3

Banyan Star Limited Notes to the Financial Statements For the year ended 31 March 2025
General Information Banyan Star Limited is a private company, limited by shares, registered in , registration number 12427842, registration address 18 Ensign Street, London, E1 8PA. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted
2. | Average number of employees Average number of employees during the year was 21 (2024 : 37).
3. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Finished Goods | - |  | 38,208
| - |  | 38,208
4. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | - |  | 60,000
| - |  | 60,000
5. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | - |  | 25,816
Corporation Tax | 30,574 |  | 90,163
PAYE & Social Security | 1,669 |  | 20,030
Accrued Expenses | 5,113 |  | 26,526
Other Creditors | 17,547 |  | 167,547
Directors' Current Accounts | 18,607 |  | 128,607
VAT | - |  | 114,439
| 73,510 |  | 573,128
6. | Share Capital Authorised 4,000 Class A shares of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
4,000 Class A shares of £1.00 each | 4,000 |  | 4,000
| 4,000 |  | 4,000
4