A Star Maintenance Contractors Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 09950335 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

A Star Maintenance Contractors Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

D Warren

REGISTERED OFFICE:

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

REGISTERED NUMBER:

09950335 (England and Wales)

ACCOUNTANTS:

Ardor Business Solutions Limited

Chartered Certified Accountants

Unit 1

Shrine Barn

Sandling Road

Hythe

Kent

CT21 4HE

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

45,449

34,722

45,449

34,722

CURRENT ASSETS

Debtors

6

247,637

337,040

Cash at bank

252,973

261,003

500,610

598,043

CREDITORS

Amounts falling due within one year

7

129,808

150,745

NET CURRENT ASSETS

370,802

447,298

TOTAL ASSETS LESS CURRENT
LIABILITIES

416,251

482,020

CREDITORS

Amounts falling due after more than one
year

8

(20,314

)

(27,569

)

PROVISIONS FOR LIABILITIES

(11,362

)

(8,681

)

NET ASSETS

384,575

445,770

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

384,574

445,769

384,575

445,770

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

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

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 April 2026 and were signed by:

D Warren - Director

1.	STATUTORY INFORMATION

A Star Maintenance Contractors 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

8,000

AMORTISATION

At 1 August 2024

and 31 July 2025

8,000

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 August 2024

4,356

77,981

1,085

83,422

Additions

-

25,878

-

25,878

At 31 July 2025

4,356

103,859

1,085

109,300

DEPRECIATION

At 1 August 2024

2,704

45,181

815

48,700

Charge for year

413

14,670

68

15,151

At 31 July 2025

3,117

59,851

883

63,851

NET BOOK VALUE

At 31 July 2025

1,239

44,008

202

45,449

At 31 July 2024

1,652

32,800

270

34,722

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

Trade debtors

146,697

138,380

Other debtors

100,940

198,660

247,637

337,040

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/7/25

31/7/24

£

Trade creditors

21,793

26,644

Taxation

81,747

103,601

Social security and other taxes

2,446

-

VAT

21,905

18,625

Directors' current accounts

52

10

Accruals and deferred income

1,865

129,808

150,745

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31/7/25

31/7/24

£

Bank loans - 2-5 years

20,314

27,569

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is D Warren.