REGISTERED NUMBER: 00816211 (England and Wales)

NORTH STAR REMOULDS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Battye

Mrs J Battye

Mrs E R Blacker

REGISTERED OFFICE:

5 Barnsley Road

Scissett

Huddersfield

West Yorkshire

HD8 9HW

REGISTERED NUMBER:

00816211 (England and Wales)

ACCOUNTANTS:

SMH Sheards

Vernon House

40 New North Road

Huddersfield

West Yorkshire

HD1 5LS

BANKERS:

Barclays Bank Plc

17 Market Place

Huddersfield

HD1 2AA

FIXED ASSETS

Tangible assets

4

105

157

Investment property

5

275,000

275,000

275,105

275,157

CURRENT ASSETS

Debtors

6

3,260

673

Cash at bank

39,757

35,350

43,017

36,023

CREDITORS

Amounts falling due within one year

7

(2,134

)

(1,250

)

NET CURRENT ASSETS

40,883

34,773

TOTAL ASSETS LESS CURRENT LIABILITIES

315,988

309,930

PROVISIONS FOR LIABILITIES

8

(53,700

)

(53,713

)

NET ASSETS

262,288

256,217

CAPITAL AND RESERVES

Called up share capital

9

8,315

8,315

Non-distributable reserve

10

201,381

201,381

Retained earnings

52,592

46,521

SHAREHOLDERS' FUNDS

262,288

256,217

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 5 May 2026 and were signed on its behalf by:

Mr S Battye - Director

1.	STATUTORY INFORMATION

North Star Remoulds 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 in the current year represents rental income from tenants, recorded on an accruals basis.

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 cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets, which include trade, other debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Financial assets are assessed for indicators of impairment at each balance sheet date, with any impairment losses being recognised in profit or loss. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed in profit or loss.

Financial liabilities are classified depending on the substance of the contractual arrangements entered into.

Basic financial liabilities, including trade, other creditors and accruals, are initially recognised at transaction price.

Financial assets and liabilities are derecognised when the company's contractual obligations are settled, cancelled or they expire.

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 1 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

and 31 October 2025

210

DEPRECIATION

At 1 November 2024

53

Charge for year

52

At 31 October 2025

105

NET BOOK VALUE

At 31 October 2025

105

At 31 October 2024

157

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

and 31 October 2025

275,000

NET BOOK VALUE

At 31 October 2025

275,000

At 31 October 2024

275,000

Fair value at 31 October 2025 is represented by:

£

Valuation in 2024

275,000

If investment property had not been revalued it would have been included at the following historical cost:

2025

2024

£

£

Cost

33,456

33,456

Investment property was valued on an open market basis on 31 October 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,000

-

Other debtors

260

673

3,260

673

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

252

Taxation and social security

1,135

-

Other creditors

999

998

2,134

1,250

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

53,700

53,713

Deferred

tax

£

Balance at 1 November 2024

53,713

Provided during year

(13

)

Balance at 31 October 2025

53,700

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

8,315

Ordinary

£1

8,315

8,315

10.

RESERVES

Non-distributable

reserve

£

At 1 November 2024

and 31 October 2025

201,381

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr S Battye.