All Star (UK) Limited SC259461 false 2024-11-01 2025-10-31 2025-10-31 The principal activity of the company is holding company Digita Accounts Production Advanced 6.30.9574.0 true false true SC259461 2024-11-01 2025-10-31 SC259461 2025-10-31 SC259461 bus:OrdinaryShareClass1 2025-10-31 SC259461 core:RetainedEarningsAccumulatedLosses 2025-10-31 SC259461 core:RevaluationReserve 2025-10-31 SC259461 core:ShareCapital 2025-10-31 SC259461 core:HirePurchaseContracts core:CurrentFinancialInstruments 2025-10-31 SC259461 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2025-10-31 SC259461 core:CurrentFinancialInstruments 2025-10-31 SC259461 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 SC259461 core:Non-currentFinancialInstruments 2025-10-31 SC259461 core:Non-currentFinancialInstruments core:AfterOneYear 2025-10-31 SC259461 core:FurnitureFittingsToolsEquipment 2025-10-31 SC259461 core:LandBuildings 2025-10-31 SC259461 core:MotorVehicles 2025-10-31 SC259461 bus:SmallEntities 2024-11-01 2025-10-31 SC259461 bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 SC259461 bus:FilletedAccounts 2024-11-01 2025-10-31 SC259461 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC259461 bus:RegisteredOffice 2024-11-01 2025-10-31 SC259461 bus:CompanySecretary1 2024-11-01 2025-10-31 SC259461 bus:Director1 2024-11-01 2025-10-31 SC259461 bus:Director2 2024-11-01 2025-10-31 SC259461 bus:Director4 2024-11-01 2025-10-31 SC259461 bus:OrdinaryShareClass1 2024-11-01 2025-10-31 SC259461 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC259461 core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 SC259461 core:RevaluationReserve 2024-11-01 2025-10-31 SC259461 core:ShareCapital 2024-11-01 2025-10-31 SC259461 core:FurnitureFittingsToolsEquipment 2024-11-01 2025-10-31 SC259461 core:LandBuildings 2024-11-01 2025-10-31 SC259461 core:MotorVehicles 2024-11-01 2025-10-31 SC259461 countries:Scotland 2024-11-01 2025-10-31 SC259461 2024-10-31 SC259461 core:RetainedEarningsAccumulatedLosses 2024-10-31 SC259461 core:RevaluationReserve 2024-10-31 SC259461 core:ShareCapital 2024-10-31 SC259461 core:CostValuation 2024-10-31 SC259461 core:FurnitureFittingsToolsEquipment 2024-10-31 SC259461 core:LandBuildings 2024-10-31 SC259461 core:MotorVehicles 2024-10-31 SC259461 2023-11-01 2024-10-31 SC259461 2024-10-31 SC259461 bus:OrdinaryShareClass1 2024-10-31 SC259461 core:HirePurchaseContracts core:CurrentFinancialInstruments 2024-10-31 SC259461 core:HirePurchaseContracts core:Non-currentFinancialInstruments 2024-10-31 SC259461 core:CurrentFinancialInstruments 2024-10-31 SC259461 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 SC259461 core:Non-currentFinancialInstruments 2024-10-31 SC259461 core:Non-currentFinancialInstruments core:AfterOneYear 2024-10-31 SC259461 core:FurnitureFittingsToolsEquipment 2024-10-31 SC259461 core:LandBuildings 2024-10-31 SC259461 core:MotorVehicles 2024-10-31 SC259461 core:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 SC259461 core:RevaluationReserve 2023-11-01 2024-10-31 SC259461 core:ShareCapital 2023-11-01 2024-10-31 SC259461 2023-10-31 SC259461 core:RetainedEarningsAccumulatedLosses 2023-10-31 SC259461 core:RevaluationReserve 2023-10-31 SC259461 core:ShareCapital 2023-10-31 iso4217:GBP xbrli:pure xbrli:shares

Registration number: SC259461

All Star (UK) Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

All Star (UK) Limited

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Statement of Changes in Equity | 4
Notes to the Unaudited Financial Statements | 5 to 11

All Star (UK) Limited

Company Information

Directors | Mr D Quigley Mr A J McLean Mr A McLean

Company secretary | Mr A G Morgan

Registered office | 12 Rose Terrace PERTH PH1 5HA

Accountants | Morris & Young Chartered Accountants 6 Atholl Crescent PERTH PH1 5JN

All Star (UK) Limited

(Registration number: SC259461)
Statement of Financial Position as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 857,858 | 870,477
Investments | 5 | 2,979,091 | 2,979,091
|  | 3,836,949 | 3,849,568
Current assets |  |  |
Debtors | 6 | 1,565,689 | 1,622,689
Cash at bank and in hand |  | 38,868 | -
|  | 1,604,557 | 1,622,689
Creditors: Amounts falling due within one year | 7 | (210,877) | (241,409)
Net current assets |  | 1,393,680 | 1,381,280
Total assets less current liabilities |  | 5,230,629 | 5,230,848
Creditors: Amounts falling due after more than one year | 7 | (1,676,547) | (1,694,285)
Provisions for liabilities |  | (100,587) | (102,927)
Net assets |  | 3,453,495 | 3,433,636
Capital and reserves |  |  |
Called up share capital | 8 | 3 | 3
Revaluation reserve |  | 313,543 | 313,543
Retained earnings |  | 3,139,949 | 3,120,090
Shareholders' funds |  | 3,453,495 | 3,433,636

All Star (UK) Limited

(Registration number: SC259461)
Statement of Financial Position as at 31 October 2025

For the financial 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.

These accounts have been prepared 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.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 4 June 2026 and signed on its behalf by:

......................................... Mr A J McLean Director
......................................... Mr A G Morgan Company secretary

All Star (UK) Limited

Statement of Changes in Equity for the Year Ended 31 October 2025

| Share capital £ | Revaluation reserve £ | Retained earnings £ | Total £
At 1 November 2024 | 3 | 313,543 | 3,120,090 | 3,433,636
Profit for the year | - | - | 19,859 | 19,859
At 31 October 2025 | 3 | 313,543 | 3,139,949 | 3,453,495

| Share capital £ | Revaluation reserve £ | Retained earnings £ | Total £
At 1 November 2023 | 3 | 313,543 | 3,106,506 | 3,420,052
Profit for the year | - | - | 13,584 | 13,584
At 31 October 2024 | 3 | 313,543 | 3,120,090 | 3,433,636

All Star (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
12 Rose Terrace
PERTH
PH1 5HA

These financial statements were authorised for issue by the Board on 4 June 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling (£) and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

All Star (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Land and buildings | not depreciated
Fixtures, fittings & equipment | 25% reducing balance
Motor vehicles | 25% reducing balance

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

All Star (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated over the useful life of the asset. The corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

All Star (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 November 2024 | 820,000 | 4,159 | 293,240 | 1,117,399
At 31 October 2025 | 820,000 | 4,159 | 293,240 | 1,117,399
Depreciation
At 1 November 2024 | - | 4,122 | 242,800 | 246,922
Charge for the year | - | 9 | 12,610 | 12,619
At 31 October 2025 | - | 4,131 | 255,410 | 259,541
Carrying amount
At 31 October 2025 | 820,000 | 28 | 37,830 | 857,858
At 31 October 2024 | 820,000 | 37 | 50,440 | 870,477

Included within the net book value of land and buildings above is £820,000 (2024 - £820,000) in respect of freehold land and buildings.

All Star (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

5 | Investments

| 2025 £ | 2024 £
Investments in subsidiaries | 2,979,091 | 2,979,091

Subsidiaries | £
Cost or valuation
At 1 November 2024 | 2,979,091
Provision
Carrying amount
At 31 October 2025 | 2,979,091
At 31 October 2024 | 2,979,091

6 | Debtors

| Note | 2025 £ | 2024 £
Amounts owed by related parties | 10 | 1,565,686 | 1,622,686
Other debtors |  | 3 | 3
|  | 1,565,689 | 1,622,689

All Star (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 18,097 | 169,692
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 10 | 178,250 | 67,250
Taxation and social security |  | 10,063 | -
Accruals and deferred income |  | 4,467 | 4,467
|  | 210,877 | 241,409

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 1,676,547 | 1,694,285

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary Shares of £1 each | 3 | 3 | 3 | 3

All Star (UK) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 1,668,000 | 1,668,000
Hire purchase contracts | 8,547 | 17,871
Other borrowings | - | 8,414
| 1,676,547 | 1,694,285

Current loans and borrowings

| 2025 £ | 2024 £
Bank overdrafts | - | 149,720
Hire purchase contracts | 9,324 | 9,324
Other borrowings | 8,773 | 10,648
| 18,097 | 169,692

10 | Related party transactions

Summary of transactions with other related parties

The company has taken advantage of the exemption in FRS 102 "Related Party Discosures" from disclosing transactions with the other members of the Group.