S.T.A.R.S. DOMICILIARY CARE LIMITED


Directors	Rhiannon Quick
	Lisa Giulia Sage
	Robert Lee Sage


Registered Address	Unit 10 Garth Drive
	Brackla Industrial Estate
	Bridgend
	CF31 2AQ


Registered Number	08282012 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		1,973,837		1,977,477
			1,973,837		1,977,477
Current assets
Debtors	4	526,596		467,732
Cash at bank and on hand		121,813		78,802
		648,409		546,534
Creditors amounts falling due within one year	5	(326,307)		(434,198)
Net current assets (liabilities)			322,102		112,336
Total assets less current liabilities			2,295,939		2,089,813
Creditors amounts falling due after one year	6		(273,912)		(326,108)
Provisions for liabilities	7		(773)		(1,249)
Net assets			2,021,254		1,762,456
Capital and reserves
Called up share capital			100		100
Revaluation reserve			317,064		366,112
Profit and loss account			1,704,090		1,396,244
Shareholders' funds			2,021,254		1,762,456

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 December 2025, and are signed on its behalf by:

Robert Lee Sage
Director
Registered Company No. 08282012

S.T.A.R.S. DOMICILIARY CARE LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	5
	Vehicles	6
	Office Equipment	3

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	39		40

3.	Tangible fixed assets

	Land & buildings	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	1,972,482	32,929	3,770	2,009,181
At 31 March 25	1,972,482	32,929	3,770	2,009,181
Depreciation and impairment
At 01 April 24	-	28,069	3,635	31,704
Charge for year	-	3,515	125	3,640
At 31 March 25	-	31,584	3,760	35,344
Net book value
At 31 March 25	1,972,482	1,345	10	1,973,837
At 31 March 24	1,972,482	4,860	135	1,977,477

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	58,236	62,088
Amounts owed by associates and joint ventures / participating interests	344,905	360,373
Other debtors	123,455	45,271
Total	526,596	467,732

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	403	574
Bank borrowings and overdrafts	85,465	112,084
Taxation and social security	119,528	169,817
Other creditors	113,084	143,895
Accrued liabilities and deferred income	7,827	7,828
Total	326,307	434,198


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	273,912	326,108
Total	273,912	326,108

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	773	1,249
Total	773	1,249

8.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Robert Lee Sage	0	21,000	0	21,000
Lisa Giulia Sage	0	21,000	0	21,000
Rhiannon Quick	0	40,000	0	40,000
	0	82,000	0	82,000


	These balances were settled in full on 25th November 2025.

9.	Related party transactions
	Included in other debtors due less than a year are the below amounts : S.T.A.R.S Community Housing C.I.C. £8,273 (2024: £37,741) Ace Life Centres Limited £15,000 (2024: £Nil) Sustainable ECO Developments Limited £321,632 (2024: £317,632) Community Creations £Nil (2024: £5,000) These amounts are due/payable by related parties, related by virtue of common control and ownership, all transactions are at market rates.

Related party transactions

Included in other debtors due less than a year are the below amounts :

S.T.A.R.S Community Housing C.I.C.       £8,273      (2024: £37,741)
Ace Life Centres Limited                           £15,000     (2024: £Nil)
Sustainable ECO Developments Limited  £321,632  (2024: £317,632)
Community Creations                                £Nil          (2024: £5,000)

These amounts are due/payable by related parties, related by virtue of common control and ownership, all transactions are at market rates.

10.	Controlling party
	The Ultimate controlling parties are Mrs. L G Sage, Mr. RL Sage, Ms. R Quick.