Unaudited Financial Statements for the Year Ended 31 December 2025

for

European Star Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mrs T Skidmore

SECRETARY:

Mrs M A Lloyd

REGISTERED OFFICE:

2 Bridge Avenue

Maidenhead

Berkshire

SL6 2RD

REGISTERED NUMBER:

03158916 (England and Wales)

ACCOUNTANTS:

Peter Upton

Bridge House

2 Bridge Avenue

Maidenhead

Berkshire

SL6 1RR

FIXED ASSETS

Tangible assets

4

275,522

275,636

Investments

5

-

5,100

275,522

280,736

CURRENT ASSETS

Cash at bank

32,501

34,272

CREDITORS

Amounts falling due within one year

6

126,648

131,396

NET CURRENT LIABILITIES

(94,147

)

(97,124

)

TOTAL ASSETS LESS CURRENT LIABILITIES

181,375

183,612

CAPITAL AND RESERVES

Called up share capital

8

10,000

10,000

Retained earnings

171,375

173,612

SHAREHOLDERS' FUNDS

181,375

183,612

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 28 April 2026 and were signed by:

Mrs T Skidmore - Director

1.	STATUTORY INFORMATION

European Star 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.

Plant and machinery- 18% Reducing Balance

Financial instruments

The company only has financial assets and liabilities of a kind hat qualify as basic financial instruments, which are initially recognised at transaction value and subsequently measured at their settlement value.

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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

275,000

7,609

282,609

DEPRECIATION

At 1 January 2025

-

6,973

6,973

Charge for year

-

114

114

At 31 December 2025

-

7,087

7,087

NET BOOK VALUE

At 31 December 2025

275,000

522

275,522

At 31 December 2024

275,000

636

275,636

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 January 2025

5,100

Disposals

(5,100

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

5,100

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

39

-

Tax

698

671

Deposits held

250

250

Directors' loan accounts

124,941

129,755

Accrued expenses

720

720

126,648

131,396

7.	FINANCIAL INSTRUMENTS

The company only has financial assets and liabilities of a kind that qualify as basic financial instruments, which are initially recognised at transaction value and subsequently measured at their settlement value.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

£

10,000

Ordinary shares

£1

10,000

10,000