REGISTERED NUMBER: 12007290 (England and Wales)

TRISTAR HOMES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms S K Bhatoa

REGISTERED OFFICE:

796 STAFFORD ROAD

Wolverhampton

WV10 6NT

REGISTERED NUMBER:

12007290 (England and Wales)

ACCOUNTANTS:

Shah & Co (Accountants) Ltd

Chartered Certified Accountants

Cash's Business Centre

1st Floor

228 Widdrington Road

Coventry

West Midlands

CV1 4PB

FIXED ASSETS

Tangible assets

4

-

390,382

Investment property

5

590,982

-

590,982

390,382

CURRENT ASSETS

Cash at bank and in hand

56,297

7,427

CREDITORS

Amounts falling due within one year

6

(158,195

)

(255,324

)

NET CURRENT LIABILITIES

(101,898

)

(247,897

)

TOTAL ASSETS LESS CURRENT LIABILITIES

489,084

142,485

CREDITORS

Amounts falling due after more than one year

7

(543,686

)

(215,000

)

NET LIABILITIES

(54,602

)

(72,515

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(54,603

)

(72,516

)

(54,602

)

(72,515

)

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

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

The director acknowledges her 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 director and authorised for issue on 27 May 2026 and were signed by:

Ms S K Bhatoa - Director

1.	STATUTORY INFORMATION

Tristar Homes Ltd 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - 1 ).

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 June 2024

390,382

Additions

10,000

Reclassification/transfer

(400,382

)

At 31 May 2025

-

NET BOOK VALUE

At 31 May 2025

-

At 31 May 2024

390,382

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

200,600

Reclassification/transfer

390,382

At 31 May 2025

590,982

NET BOOK VALUE

At 31 May 2025

590,982

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.5.25

31.5.24

£

£

Other creditors

158,195

255,324

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.5.25

31.5.24

£

£

Bank loans

543,686

215,000

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

458,686

-

Long term Bank loan

85,000

215,000

543,686

215,000

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

In other Creditor, monies owed to the directors amounted to £254,365 (2023: £165,462,462) The amount is non-interest bearing and has no fixed date of repayment.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms S K Bhatoa.