The Star Inn 1744 Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 06891535 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 August 2025

for

The Star Inn 1744 Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

N J Richardson

A R Richardson

REGISTERED OFFICE:

Charnwood House

Harcourt Way

Meridian Business Park

Leicestershire

LE19 1WP

REGISTERED NUMBER:

06891535 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Star Inn 1744 Limited for the year ended 31 August 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of The Star Inn 1744 Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of The Star Inn 1744 Limited and state those matters that we have agreed to state to the Board of Directors of The Star Inn 1744 Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Star Inn 1744 Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that The Star Inn 1744 Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of The Star Inn 1744 Limited. You consider that The Star Inn 1744 Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of The Star Inn 1744 Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

25 March 2026

FIXED ASSETS

Tangible assets

4

882,748

883,964

CURRENT ASSETS

Stocks

15,000

Debtors

5

30,880

15,489

Cash at bank and in hand

4,625

2,610

50,505

33,099

CREDITORS

Amounts falling due within one year

6

314,142

306,939

NET CURRENT LIABILITIES

(263,637

)

(273,840

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

619,111

610,124

CREDITORS

Amounts falling due after more than
one year

7

22,971

40,177

NET ASSETS

596,140

569,947

CAPITAL AND RESERVES

Called up share capital

9

200,750

Share premium

549,450

Revaluation reserve

24,842

Retained earnings

(178,902

)

(205,095

)

SHAREHOLDERS' FUNDS

596,140

569,947

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 25 March 2026 and were signed on its behalf by:

N J Richardson - Director

1.	STATUTORY INFORMATION

The Star Inn 1744 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents net invoiced sales of services, excluding value added tax.

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

-

25% on cost

Fixtures and fittings

-

20% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2024 - 24 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

COST OR VALUATION

At 1 September 2024

869,876

59,288

86,922

22,296

1,038,382

Additions

-

5,134

230

553

5,917

Disposals

-

(4,009

)

-

(4,009

)

At 31 August 2025

869,876

64,422

83,143

22,849

1,040,290

DEPRECIATION

At 1 September 2024

-

52,851

80,343

21,224

154,418

Charge for year

-

3,520

2,842

771

7,133

Eliminated on disposal

-

(4,009

)

-

(4,009

)

At 31 August 2025

-

56,371

79,176

21,995

157,542

NET BOOK VALUE

At 31 August 2025

869,876

8,051

3,967

854

882,748

At 31 August 2024

869,876

6,437

6,579

1,072

883,964

The directors believe the freehold property to be the fair value as at 31 August 2025.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

28,447

9,827

Other debtors

-

1,501

Prepayments

2,433

4,161

30,880

15,489

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Bank loans and overdrafts

54,055

45,624

Trade creditors

46,134

58,744

Social security and other taxes

2,203

4,464

VAT

38,927

23,999

Other creditors

44,014

42,984

Directors' current accounts

120,704

122,436

Accruals and deferred income

8,105

8,688

314,142

306,939

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

Bank loans - 1-2 years

5,625

17,208

Bank loans - 2-5 years

16,875

Bank loans more 5 yr

471

6,094

22,971

40,177

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr

471

6,094

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.8.25

31.8.24

£

Bank loans

39,662

58,127

The bank loan is secured by a fixed and floating charge dated 04/06/11 in favour of Svenska Handelsbanken AB.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

502

Ordinary

£1

750

200,000

Non redeemable preference

£1

200,000

200,750

10.	GOING CONCERN

The company relies on the continuing support of its director. The director has agreed to continue to support the company for the foreseeable future as necessary.