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Registered number: 13573235 ALL STARS FINANCE LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 31 MARCH 2025
ALL STARS FINANCE LIMITED REGISTERED NUMBER: 13573235 BALANCE SHEET AS AT 31 MARCH 2025
| 2025 | 2025 | 2024 | 2024
Note | £ | £ | £ | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 140,700 |  | 140,700
Investment property | 5 |  | 449,832 |  | -
|  |  | 590,532 |  | 140,700
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 953,683 |  | 920,921 |
Cash at bank and in hand | 7 | 4,471 |  | 233,611 |
|  | 958,154 |  | 1,154,532 |
Creditors: amounts falling due within one year | 8 | (395,271) |  | (139,979) |
Net current assets |  |  | 562,883 |  | 1,014,553
Total assets less current liabilities |  |  | 1,153,415 |  | 1,155,253
Creditors: amounts falling due after more than one year | 9 |  | (50,892) |  | (76,318)
Net assets |  |  | 1,102,523 |  | 1,078,935
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 792,343 |  | 792,343
Profit and loss account |  |  | 310,180 |  | 286,592
|  |  | 1,102,523 |  | 1,078,935
The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 14 November 2025. Page 1
ALL STARS FINANCE LIMITED REGISTERED NUMBER: 13573235 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025
S C Crosby
Director
The notes on pages 3 to 7 form part of these financial statements. Page 2
ALL STARS FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
1. | General information
All Stars Finance Limited is a private company, limited by shares and incorporated in England and Wales with a registration number of 13573235. The registered office address is Haslers Hawke House, Old Station Road, Loughton, Essex, IG10 4PL. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Page 3
ALL STARS FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Investment Property
Investment property is carried at fair value determined annually by the directors and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.6 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the period was 1 (2024 - 1).
Page 4
ALL STARS FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
4. | Fixed asset investments
|  | Investments in subsidiary companies
|  | £
| Cost or valuation |
| At 1 April 2024 | 140,700
| At 31 March 2025 | 140,700
5. | Investment property
|  | Property under construc-tion
|  | £
| Valuation |
| Additions at cost | 449,832
| At 31 March 2025 | 449,832
The 2025 valuations were made by the directors, on an open market value for existing use basis.
| At 31 March 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 14,430 | 9,591
| Other debtors | 910,978 | 911,330
| Prepayments and accrued income | 28,275 | -
|  | 953,683 | 920,921
Page 5
ALL STARS FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 4,471 | 233,611
|  | 4,471 | 233,611
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 26,724 | -
| Corporation tax | 6,326 | 13,053
| Other creditors | 359,946 | 125,456
| Accruals and deferred income | 2,275 | 1,470
|  | 395,271 | 139,979
9. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 50,892 | 76,318
|  | 50,892 | 76,318
10. | Share capital
At 31 March 2025, the issued share capital of the company comprised 1,000 (2024 – 1,000) ordinary shares of £0.01 each and 792,333 (2024 – 792,333) preference shares of £1.00 each, which were fully allotted, called up and paid. The total share capital amounted to £792,343 (2024 – £792,343), consisting of £10 of ordinary share capital and £792,333 of preference share capital. Page 6
ALL STARS FINANCE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2025
11. | Related party transactions
| During the period the director lent monies to the company. At the period end, the amount due to the director was as follows:
|  | 2025 | 2024
|  | £ | £
| Key management personnel | 334,500 | 99,990
Page 7