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REGISTERED NUMBER: 10261483 (England and Wales)















STAR TILES & BATHROOMS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025






STAR TILES & BATHROOMS LIMITED (REGISTERED NUMBER: 10261483)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3 to 5


STAR TILES & BATHROOMS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 JULY 2025







DIRECTOR: Costakis Spyrou





REGISTERED OFFICE: 400 West Green Road
London
N15 3PX





REGISTERED NUMBER: 10261483 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
3rd Floor
Marlborough House
298 Regents Park Road
Finchley
London
N3 2SZ

STAR TILES & BATHROOMS LIMITED (REGISTERED NUMBER: 10261483)

STATEMENT OF FINANCIAL POSITION
31 JULY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 35,926 56,936

CURRENT ASSETS
Stocks 189,361 185,247
Debtors 5 131,118 105,594
Cash at bank and in hand 580 4,276
321,059 295,117
CREDITORS
Amounts falling due within one year 6 723,547 627,952
NET CURRENT LIABILITIES (402,488 ) (332,835 )
TOTAL ASSETS LESS CURRENT LIABILITIES (366,562 ) (275,899 )

CREDITORS
Amounts falling due after more than one year 7 6,229 11,979
NET LIABILITIES (372,791 ) (287,878 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings (372,891 ) (287,978 )
SHAREHOLDERS' FUNDS (372,791 ) (287,878 )

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 22 December 2025 and were signed by:





Costakis Spyrou - Director


STAR TILES & BATHROOMS LIMITED (REGISTERED NUMBER: 10261483)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025

1. STATUTORY INFORMATION

Star Tiles & Bathrooms 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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 - 20% on reducing balance
Motor vehicles - 25% on reducing balance

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell and after making due allowance for obsolete and slow moving items.

Financial instruments
Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes 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.

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.

STAR TILES & BATHROOMS LIMITED (REGISTERED NUMBER: 10261483)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025

2. ACCOUNTING POLICIES - continued

Going concern
The accounts have been prepared on a going concern basis. The company is dependent on the continued support of its creditors. The director is satisfied that at the time of approval of these financial statements the company will continue in existence for its foreseeable future.

Impairment
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 August 2024 50,854 13,750 36,279 100,883
Additions - - 5,000 5,000
Disposals - - (21,779 ) (21,779 )
At 31 July 2025 50,854 13,750 19,500 84,104
DEPRECIATION
At 1 August 2024 24,817 5,302 13,828 43,947
Charge for year 5,207 1,690 2,779 9,676
Eliminated on disposal - - (5,445 ) (5,445 )
At 31 July 2025 30,024 6,992 11,162 48,178
NET BOOK VALUE
At 31 July 2025 20,830 6,758 8,338 35,926
At 31 July 2024 26,037 8,448 22,451 56,936

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 105,594 105,594
Other debtors 25,524 -
131,118 105,594

STAR TILES & BATHROOMS LIMITED (REGISTERED NUMBER: 10261483)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 JULY 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 24,486 13,095
Trade creditors 155,477 155,193
Taxation and social security 19,069 31,201
Other creditors 524,515 428,463
723,547 627,952

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Other creditors 6,229 11,979

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2025 2024
value: £    £   
100 Ordinary shares 1 100 100

9. RELATED PARTY DISCLOSURES

Included in creditors is an amount of £471,140 (2024: £360,787) due to companies in which the director has an interest.