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Company Registration No. 11975335 (England and Wales)
GREAT STAR TRADING LTD Unaudited accounts for the year ended 31 May 2025
GREAT STAR TRADING LTD Unaudited accounts Contents
Page
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GREAT STAR TRADING LTD Company Information for the year ended 31 May 2025
Director
JASPREET SINGH DHILLON
Company Number
11975335 (England and Wales)
Registered Office
142 JOHNSON STREET UNIT 7A SOUTHALL UB2 5FD ENGLAND
Accountants
SAMI & CO ACCOUNTANTS 48 BILTON ROAD PERIVALE MIDDLESEX UB6 7DH
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GREAT STAR TRADING LTD Statement of financial position as at 31 May 2025
2025 
2024 
Notes
£ 
£ 
Current assets
Inventories
67,253 
81,209 
Debtors
8,899 
9,243 
Cash at bank and in hand
7,221 
4,334 
83,373 
94,786 
Creditors: amounts falling due within one year
(28,179)
(34,607)
Net current assets
55,194 
60,179 
Total assets less current liabilities
55,194 
60,179 
Creditors: amounts falling due after more than one year
(11,931)
(22,314)
Net assets
43,263 
37,865 
Capital and reserves
Share premium
100 
100 
Profit and loss account
43,163 
37,765 
Shareholders' funds
43,263 
37,865 
For the year ending 31 May 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 November 2025 and were signed on its behalf by
JASPREET SINGH DHILLON Director Company Registration No. 11975335
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GREAT STAR TRADING LTD Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
GREAT STAR TRADING LTD is a private company, limited by shares, registered in England and Wales, registration number 11975335. The registered office is 142 JOHNSON STREET, UNIT 7A, SOUTHALL, UB2 5FD, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
4
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
1,039 
- 
Trade debtors
7,860 
9,243 
8,899 
9,243 
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GREAT STAR TRADING LTD Notes to the Accounts for the year ended 31 May 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
- 
1,579 
Trade creditors
25,420 
30,264 
Taxes and social security
2,439 
2,764 
Other creditors
320 
- 
28,179 
34,607 
Supplier £25420 Companies House £62 Corporation Tax £2439 Other Creditors £257
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
11,931 
22,314 
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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