REGISTERED NUMBER: 04394187 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Star Distribution Uk Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr Y E Kaya

Mr E H Kaya

REGISTERED OFFICE:

2nd Floor Grove House

55 Lowlands Road

Harrow

Middlesex

HA1 3AW

REGISTERED NUMBER:

04394187 (England and Wales)

FIXED ASSETS

Tangible assets

4

60,531

33,440

CURRENT ASSETS

Stocks

5

506,782

527,214

Debtors

6

5,087,737

1,409,427

Cash at bank and in hand

660,615

2,901,504

6,255,134

4,838,145

CREDITORS

Amounts falling due within one year

7

2,960,072

2,263,387

NET CURRENT ASSETS

3,295,062

2,574,758

TOTAL ASSETS LESS CURRENT LIABILITIES

3,355,593

2,608,198

CAPITAL AND RESERVES

Called up share capital

8

3

3

Retained earnings

9

3,355,590

2,608,195

SHAREHOLDERS' FUNDS

3,355,593

2,608,198

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 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.

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 16 December 2025 and were signed on its behalf by:

Mr Y E Kaya - Director

1.	STATUTORY INFORMATION

Star Distribution 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 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.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

104,694

152,989

32,377

290,060

Additions

31,300

4,500

3,449

39,249

At 31 March 2025

135,994

157,489

35,826

329,309

DEPRECIATION

At 1 April 2024

80,726

147,699

28,195

256,620

Charge for year

8,697

1,697

1,764

12,158

At 31 March 2025

89,423

149,396

29,959

268,778

NET BOOK VALUE

At 31 March 2025

46,571

8,093

5,867

60,531

At 31 March 2024

23,968

5,290

4,182

33,440

5.

STOCKS

31.3.25

31.3.24

as restated

£

£

Stocks

506,782

527,214

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Trade debtors

855,303

274,458

Amounts owed by group undertakings

3,914,943

900,000

Other debtors

122,591

110,531

VAT

34,245

24,434

Prepayments

160,655

100,004

5,087,737

1,409,427

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

as restated

£

£

Trade creditors

2,609,626

1,914,891

Amounts owed to group undertakings

95,000

95,000

Tax

191,172

203,382

Social security and other taxes

1,500

1,802

Other creditors

-

1,757

Directors' current accounts

720

1,490

Accrued expenses

62,054

45,065

2,960,072

2,263,387

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

as restated

£

£

1

Ordinary A

£1

1

1

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

1

3

3

9.

RESERVES

Retained

earnings

£

At 1 April 2024

3,077,330

Prior year adjustment

(469,135

)

2,608,195

Profit for the year

747,395

At 31 March 2025

3,355,590

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Kayaco Holdings Ltd by virtue of its 100% shareholding.

11.	PRIOR YEAR ADJUSTMENT

In previous year's financial statement, few of the balances were classified incorrectly. A prior year adjustment has been made to correct the same as below:

Changes to the balance sheet

As previously reported

Adjustment

As restated at 31.03.2024

£

£

£

Current assets

Debtors

2,044,154

(634,727

)

1,409,427

Cash at bank and in hand

3,436,562

(535,058

)

2,901,504

Creditors

Amounts due within one year

(2,964,037

)

700,650

(2,263,387

)

Net Assets

3,043,893

(469,135

)

2,574,758

Capital and reserves

Called up share capital

3

3

Retained earnings

3,077,330

(469,135

)

2,608,195

Reconciliation of changes in equity

1 Apr 2023

31 Mar 2024

£

£

Adjustment to prior period

Prior period adjustment

(469,135

)

Equity as previously reported

2,475,855

3,077,330

2,475,855

2,608,195

There is no effect on corporation tax liability in respect of the above adjustment.