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Company Registration No. 13152319 (England and Wales)
A Star Commercial Assets Limited Unaudited accounts for the year ended 31 October 2025
A Star Commercial Assets Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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A Star Commercial Assets Limited Company Information for the year ended 31 October 2025
Director
Aiden Richard Poulton
Company Number
13152319 (England and Wales)
Registered Office
Picadilly Business Centre Aldow Enterprise Park Manchester M12 6AE
Accountants
Bernard Lister & Co Accountants Ltd 64 Hall Gate Doncaster DN1 3PB
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A Star Commercial Assets Limited Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
4
900,000 
330,000 
Current assets
Cash at bank and in hand
4,252 
55 
Creditors: amounts falling due within one year
5
(526,581)
(215,475)
Net current liabilities
(522,329)
(215,420)
Total assets less current liabilities
377,671 
114,580 
Provisions for liabilities
Deferred tax
(86,499)
(26,495)
Net assets
291,172 
88,085 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
290,172 
87,085 
Shareholders' funds
291,172 
88,085 
For the year ending 31 October 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 director acknowledges his 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 and authorised for issue on 15 May 2026 and were signed on its behalf by
Aiden Richard Poulton Director Company Registration No. 13152319
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A Star Commercial Assets Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
A Star Commercial Assets Limited is a private company, limited by shares, registered in England and Wales, registration number 13152319. The registered office is Picadilly Business Centre, Aldow Enterprise Park, Manchester, M12 6AE.
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.
4
Investment property
2025 
£ 
Fair value at 1 November 2024
330,000 
Additions
329,985 
Net gain from fair value adjustments
240,015 
At 31 October 2025
900,000 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
960 
1,980 
Taxes and social security
653 
- 
Other creditors
389,877 
136,764 
Loans from directors
135,091 
76,731 
526,581 
215,475 
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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