Starborough Properties Limited


Directors	AHMED, Anila
	AHMED, Elisha Anser
	AHMED, Farhan Anser
	AHMED, Junaid Anser
	AHMED, Syed Anser


Registered Address	Chestnut Field House
	Chestnut Field
	Rugby
	CV21 2PD


Registered Number	09805429 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investment property	4		1,300,000		1,300,000
			1,300,000		1,300,000
Current assets
Debtors	5	41,704		29,070
Cash at bank and on hand		165,697		106,649
		207,401		135,719
Creditors amounts falling due within one year	6	(774,779)		(747,455)
Net current assets (liabilities)			(567,378)		(611,736)
Total assets less current liabilities			732,622		688,264
Creditors amounts falling due after one year	7		(200,395)		(208,281)
Provisions for liabilities	8		(79,251)		(79,251)
Net assets			452,976		400,732
Capital and reserves
Called up share capital			200		200
Other reserves			237,752		237,752
Profit and loss account			215,024		162,780
Shareholders' funds	9		452,976		400,732

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 20 May 2026, and are signed on its behalf by:

AHMED, Syed Anser
Director
Registered Company No. 09805429

Starborough Properties Limited

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Current taxation
	Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

Current taxation

Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income.

Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Investment property
	The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Investment property
	There has been no fair value adjustment recognised in the profit or loss for this reporting period as there has been no material movement in the valuation. The valuation has been made by the directors based upon market data available of properties sold on or around the reporting date.


		£
	Fair value at 01 October 24	1,300,000
	At 30 September 25	1,300,000

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	40,515	28,534
Prepayments and accrued income	1,189	536
Total	41,704	29,070

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	678	870
Bank borrowings and overdrafts	7,417	7,014
Taxation and social security	13,734	5,780
Other creditors	692,711	686,087
Accrued liabilities and deferred income	60,239	47,704
Total	774,779	747,455

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	200,395	208,281
Total	200,395	208,281

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	79,251	79,251
Total	79,251	79,251

9.	Fair value reserve


		£
	Fair value reserve at 01 October 24	237,752
	At 30 September 25	237,752