1 March 2025 false No description of principal activity Taxfiler 2024.6 SC244218business:PrivateLimitedCompanyLtd2025-03-012026-02-28 SC2442182025-02-28 SC2442182025-03-012026-02-28 SC244218business:AuditExemptWithAccountantsReport2025-03-012026-02-28 SC244218business:FilletedAccounts2025-03-012026-02-28 SC2442182026-02-28 SC244218business:Director12025-03-012026-02-28 SC244218business:Director22025-03-012026-02-28 SC244218business:RegisteredOffice2025-03-012026-02-28 SC2442182025-02-28 SC244218core:WithinOneYear2026-02-28 SC244218core:WithinOneYear2025-02-28 SC244218core:ShareCapitalcore:PreviouslyStatedAmount2026-02-28 SC244218core:ShareCapitalcore:PreviouslyStatedAmount2025-02-28 SC244218core:RevaluationReservecore:PreviouslyStatedAmount2026-02-28 SC244218core:RevaluationReservecore:PreviouslyStatedAmount2025-02-28 SC244218core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-02-28 SC244218core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-02-28 SC244218core:PreviouslyStatedAmount2026-02-28 SC244218core:PreviouslyStatedAmount2025-02-28 SC244218business:SmallEntities2025-03-012026-02-28 SC244218countries:Scotland2025-03-012026-02-28 SC244218core:PlantMachinery2025-03-012026-02-28 SC244218core:LandBuildings2025-02-28 SC244218core:PlantMachinery2025-02-28 SC244218core:LandBuildings2025-03-012026-02-28 SC244218core:LandBuildings2026-02-28 SC244218core:PlantMachinery2026-02-28 SC2442182024-03-012025-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC244218 (Scotland)
Star Bar Limited Unaudited accounts for the year ended 28 February 2026
Star Bar Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Star Bar Limited Company Information for the year ended 28 February 2026
Directors
David Low Kenneth Low
Company Number
SC244218 (Scotland)
Registered Office
56 Ashton Lane Glasgow G12 8SJ United Kingdom
- 3 -
Star Bar Limited Statement of financial position as at 28 February 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
141,804 
127,704 
Current assets
Inventories
4,500 
9,452 
Cash at bank and in hand
10,843 
22,473 
15,343 
31,925 
Creditors: amounts falling due within one year
5
(54,992)
(28,211)
Net current (liabilities)/assets
(39,649)
3,714 
Net assets
102,155 
131,418 
Capital and reserves
Called up share capital
2 
2 
Revaluation reserve
125,000 
125,000 
Profit and loss account
(22,847)
6,416 
Shareholders' funds
102,155 
131,418 
For the year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 April 2026 and were signed on its behalf by
David Low Director Company Registration No. SC244218
- 4 -
Star Bar Limited Notes to the Accounts for the year ended 28 February 2026
1
Statutory information
Star Bar Limited is a private company, limited by shares, registered in Scotland, registration number SC244218. The registered office is 56 Ashton Lane, Glasgow, G12 8SJ, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on a straight line basis
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 March 2025
125,000 
18,002 
143,002 
Additions
- 
18,403 
18,403 
Disposals
- 
(14,889)
(14,889)
At 28 February 2026
125,000 
21,516 
146,516 
Depreciation
At 1 March 2025
- 
15,298 
15,298 
Charge for the year
- 
4,303 
4,303 
On disposals
- 
(14,889)
(14,889)
At 28 February 2026
- 
4,712 
4,712 
Net book value
At 28 February 2026
125,000 
16,804 
141,804 
At 28 February 2025
125,000 
2,704 
127,704 
- 5 -
Star Bar Limited Notes to the Accounts for the year ended 28 February 2026
5
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
10,331 
7,238 
Trade creditors
18,473 
16,869 
Taxes and social security
3,035 
4,104 
Other creditors
5,153 
- 
Loans from directors
10,000 
- 
Accruals
8,000 
- 
54,992 
28,211 
6
Average number of employees
During the year the average number of employees was 10 (2025: 10).
- 6 -