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Company registration number:
10927761
All Star Reserves Ltd
Unaudited Filleted Abridged Financial Statements for the period ended
31 December 2025
All Star Reserves Ltd
Report to the board of directors on the preparation of the unaudited statutory financial statements of All Star Reserves Ltd
Period ended
31 December 2025
As described on the abridged statement of financial position, the Board of Directors of
All Star Reserves Ltd
are responsible for the preparation of the
abridged financial statements
for the period ended
31 December 2025
, which comprise the income statement, abridged statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006.
In accordance with your instructions I have compiled these unaudited abridged financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
In The Black Solutions Ltd
25 Grove Heath North
Ripley
Woking
Surrey
GU23 6EN
United Kingdom
Date:
8 April 2026
All Star Reserves Ltd
Abridged Statement of Financial Position
31 December 2025

|  | 31 Dec 2025 | 31 Aug 2024
--- | --- | --- | ---
| Note | £ | £
Fixed assets |  |  |  |  |
Tangible assets | 5 | 29,684 |  | 39,884 |
Current assets |  |  |  |  |
Debtors |  | 30,458 |  | 40,296 |
Cash at bank and in hand |  | 30,800 |  | 31,856 |
|  | 61,258 |  | 72,152 |
Creditors: amounts falling due within one year |  | (33,823 | ) | (38,818 | )
Net current assets |  | 27,435 |  | 33,334 |
Total assets less current liabilities |  | 57,119 |  | 73,218 |
Creditors: amounts falling due after more than one year |  | (18,300 | ) | (28,761 | )
Net assets |  | 38,819 |  | 44,457 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 71 |  | 71 |
Other reserves |  | (12,372 | ) | (12,372 | )
Profit and loss account |  | 51,120 |  | 56,758 |
Shareholders funds |  | 38,819 |  | 44,457 |

For the period ending
31 December 2025
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements.

All of the members have consented to the preparation of the abridged statement of financial position for the period ended
31 December 2025
in accordance with Section 444(2A) of the Companies Act 2006.
These
abridged 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.
These
abridged financial statements
were approved by the board of directors and authorised for issue on
8 April 2026
, and are signed on behalf of the board by:

Mrs Clare Goddard
Director

Company registration number:
10927761
All Star Reserves Ltd
Notes to the Abridged Financial Statements
Period ended
31 December 2025

## 1 General information

## 2 Statement of compliance

These
abridged financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
abridged financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
abridged financial statements
are prepared in sterling, which is the functional currency of the company.

## Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied, 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.

## Current tax

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.

## Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.

## 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.

## Finance leases and hire purchase contracts

Assets held under finance leases are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset.
Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

## Defined contribution pension plan

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

## Operating leases

A lease is classified as an operating lease if it does not transfer substantially all the risks and rewards incidental to ownership. Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

## 4 Average number of employees

The average number of persons employed by the company during the period was
2
(2024:
2.00
).

## 5 Fixed assets

| Tangible assets
--- | ---
| £
Cost |  |
At 1 September 2024 | 42,778 |
Additions | 2,058 |
At 31 December 2025 | 44,836 |
Depreciation |  |
At 1 September 2024 | 2,894 |
Charge | 12,258 |
At 31 December 2025 | 15,152 |
Carrying amount |  |
At 31 December 2025 | 29,684 |
At 31 August 2024 | 39,884 |

## 6 Operating leases

The company as lessee |  |  |  |
| Period from 1 Sep 2024 to 31 Dec 2025 | Year to 31 Aug 2024
--- | --- | ---
| £ | £
Not later than 1 year | 10,694.00 |  | 10,694 |
Later than 1 year and not later than 5 years | 20,652 |  | 28,761 |
| 31,346 |  | 39,455 |