Star Cars & Coaches Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04072203

		31 August 2025		31 August 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets			12,833		-
Tangible Assets	4		1,035,998		865,321

			1,048,831		865,321
CURRENT ASSETS
Debtors	5	1,396,636		1,000,366
Cash at bank and in hand		133,862		57,848

		1,530,498		1,058,214
Creditors: Amounts Falling Due Within One Year	6	(1,023,346 )		(984,978 )

NET CURRENT ASSETS (LIABILITIES)			507,152		73,236

TOTAL ASSETS LESS CURRENT LIABILITIES			1,555,983		938,557

Creditors: Amounts Falling Due After More Than One Year	7		(262,140 )		(321,316 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(131,856 )		(59,415 )

NET ASSETS			1,161,987		557,826

CAPITAL AND RESERVES
Called up share capital	9		2,200		2,200
Profit and Loss Account			1,159,787		555,626

SHAREHOLDERS' FUNDS			1,161,987		557,826

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Star Cars & Coaches Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs J A Markham

Director

30 April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Star Cars & Coaches Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04072203 . The registered office is 718 Chester Road Erdington, Birmingham, West Midlands, B23 5TE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover predominantly comprises revenue earned from the provision of transportation. This revenue is recognised on delivery.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	20% straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Star Cars & Coaches Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2024: 24)

4. Tangible Assets

	Land & Property
	Leasehold	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 September 2024	603,559	371,977	103,855	274,809	1,354,200
Additions	12,027	313,806	-	9,822	335,655

As at 31 August 2025	615,586	685,783	103,855	284,631	1,689,855

Depreciation
As at 1 September 2024	67,256	156,909	85,760	178,954	488,879
Provided during the period	54,232	66,842	2,714	41,190	164,978

As at 31 August 2025	121,488	223,751	88,474	220,144	653,857

Net Book Value
As at 31 August 2025	494,098	462,032	15,381	64,487	1,035,998

As at 1 September 2024	536,303	215,068	18,095	95,855	865,321

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	31 August 2025	31 August 2024
	£	£
Motor Vehicles	481,659	180,929

5. Debtors

	31 August 2025	31 August 2024
	£	£
Due within one year
Trade debtors	451,521	426,009
Prepayments and accrued income	87,813	26,724
Other debtors	19,806	493,902
Corporation tax recoverable assets	33,042	33,042
VAT	36,430	-
Directors' loan accounts	-	20,689
Amounts owed by subsidiaries	768,024	-

	1,396,636	1,000,366

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Star Cars & Coaches Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Creditors: Amounts Falling Due Within One Year

	31 August 2025	31 August 2024
	£	£
Net obligations under finance lease and hire purchase contracts	100,017	102,171
Trade creditors	26,397	77,308
Bank loans and overdrafts	142,865	534,308
Other taxes and social security	382,819	133,884
Other creditors	4,292	2,688
Accruals and deferred income	293,253	134,282
Directors' loan accounts	73,703	337

	1,023,346	984,978

7. Creditors: Amounts Falling Due After More Than One Year

	31 August 2025	31 August 2024
	£	£
Net obligations under finance lease and hire purchase contracts	148,758	66,372
Bank loans	113,382	254,944

	262,140	321,316

8. Obligations Under Finance Leases and Hire Purchase

	31 August 2025	31 August 2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	100,017	102,171
Later than one year and not later than five years	148,758	66,372

	248,775	168,543

	248,775	168,543

9. Share Capital

	2025	2024
	£	£
1,500 Ordinary A shares of £1 each	1,500	1,500
500 Ordinary B shares of £1 each	500	500
200 Ordinary C shares of £1 each	200	200
	2,200	2,200

10. Directors Advances, Credits and Guarantees

Included within other debtors are the following loans to directors:

	As at 1 September 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 August 2025
	£	£	£	£	£
Mrs Jacqueline Markham	20,689	-	20,689	-	-

The above loan was subject to interest at a rate of 2.25% and was repaid in full on the 2th March 2025

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