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Registered number: 11546931 STARRUS PROPERTIES LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 AUGUST 2025
STARRUS PROPERTIES LIMITED REGISTERED NUMBER: 11546931 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investment property | 4 |  | 2,400,000 |  | 2,400,000
|  |  | 2,400,000 |  | 2,400,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 53,715 |  | 48,761 |
Cash at bank and in hand | 6 | 37,496 |  | 31,251 |
|  | 91,211 |  | 80,012 |
Creditors: amounts falling due within one year | 7 | (1,488,701) |  | (1,536,661) |
Net current liabilities |  |  | (1,397,490) |  | (1,456,649)
Total assets less current liabilities |  |  | 1,002,510 |  | 943,351
Creditors: amounts falling due after more than one year | 8 |  | (1,031,235) |  | (1,031,308)
Net liabilities |  |  | (28,725) |  | (87,957)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Other reserves |  |  | (143,968) |  | (155,485)
Profit and loss account |  |  | 115,143 |  | 67,428
|  |  | (28,725) |  | (87,957)
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STARRUS PROPERTIES LIMITED REGISTERED NUMBER: 11546931 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
M E Keough
Director
Date: 16 April 2026
The notes on pages 3 to 8 form part of these financial statements. Page 2
STARRUS PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Starrus Properties Limited is a private company limited by shares and incorporated in England (registered number 11546931). The registered office is 16 Blomfield Court 35 Maida Vale, London, England, W9 1TS, which is also the principal place of business. The principal activity of the company is that of a property investor. The financial statements are presented in Sterling, which is the functional currency of the company. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
In assessing the ability of the company to operate as a going concern, management have evaluated current and forecasted operational results, and the solvency of the company. As a result, the director consider it appropriate to prepare the financial statements on a going concern basis. Accordingly, the director have continued to prepare the financial statements on the going concern basis.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
STARRUS PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.6 | Investment property
Investment property is carried at fair value determined annually by the director and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.7 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2024 - 1).
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STARRUS PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 September 2024 | 2,400,000
| At 31 August 2025 | 2,400,000
The 2024 valuations were made by the director, on an open market value basis.
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STARRUS PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Prepayments and accrued income | 5,726 | 12,289
| Deferred taxation | 47,989 | 36,472
|  | 53,715 | 48,761
6. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 37,496 | 31,251
|  | 37,496 | 31,251
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 773,818 | 778,818
| Corporation tax | 12,101 | 18,945
| Other creditors | 700,532 | 736,648
| Accruals and deferred income | 2,250 | 2,250
|  | 1,488,701 | 1,536,661
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STARRUS PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 1,031,235 | 1,031,308
|  | 1,031,235 | 1,031,308
| The following liabilities were secured:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans falling due 2-5 years | 1,031,234 | 1,031,308
|  | 1,031,234 | 1,031,308
| Details of security provided:
Total bank loans in the sum of £1,031,234 (2024: £1,031,308) are secured against the investment property assets of the company.
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due 2-5 years |  |
| Bank loans | 1,031,234 | 1,031,308
|  | 1,031,234 | 1,031,308
|  | 1,031,234 | 1,031,308
10. | Related party transactions
| Other creditors includes £700,532 (2024: £736,648) owed to the director.
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STARRUS PROPERTIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
11. | Controlling party
The ultimate controlling party is the parent company Starrus Ventures LLC a company incorporated in the United states of America. The registered office is Office 40, suite 700, 90 State Street, Albany NY 12207, United States of America.
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