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Company Registration No. 14605260 (England and Wales)
ESTAR GROUP LIMITED
Financial Statements
for the Period from 01 February 2025 to 31 January 2026

ESTAR GROUP LIMITED

Financial Statements for the period ending 31 January 2026

CONTENTS PAGE
Company Information 2
Statement of Financial Position 3
Notes to the Accounts 4
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ESTAR GROUP LIMITED

Financial Statements for the period ending 31 January 2026

Company Information

Company Details
Company Number 14605260
Registered Office 4 WESTWAY WESTWAY
BLAYDON-ON-TYNE
NE21 4EE
Directors
Directors who held office during the period were:
Keiran Thomas CASEY   
Emma MOLE   
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ESTAR GROUP LIMITED

Financial Statements for the period ending 31 January 2026

Statement of Financial Position

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Notes 2026 2025
£ £
Fixed Assets
Tangible assets 6 22,243 7,598
Current Assets
Stocks 4,302 1,722
Debtors due 7 48,641 1,194
Cash at bank and in hand 43,468 1,068
96,411 3,984
Creditors
Amount falling due within one year 8 (22,665) (1,282)
Net Current Assets 73,746 2,702
Total Assets less current liabilities 95,989 10,300
Creditors due after more than one year 9 (44,549) -
Net Assets 51,440 10,300
Capital and Reserves
Called up Share Capital 1,000 1
Retained earnings at end of year 50,440 10,299
Shareholder funds 51,440 10,300
For the year ending 31/01/2026 the company was entitled to exemption 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).
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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities.
Approved by the Board on 30 June 2026
Keiran Thomas Casey
Company Registration No. 14605260
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ESTAR GROUP LIMITED

Financial Statements for the period ending 31 January 2026

Notes to the Accounts

1. Statutory Information
ESTAR GROUP LIMITED is a private company, limited by shares, registered in England and Wales, registration number 14605260.
2. Accounting Policies
Basis of preparing the Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 Section 1A, "The Financial Reporting Standard applicable in the UK and Republic of Ireland", and the requirements of the Companies Act 2006.The financial statements have been prepared on a going concern basis, as the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.The financial statements are presented in pounds sterling (£), which is the functional currency of the company, and have been rounded to the nearest pound.
Presentation Currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the fair value of consideration receivable by the company for apprenticeship training, vocational education, adult learning programmes, consultancy services and associated educational support activities provided during the year, net of value added tax and trade discounts.Revenue is recognised when the company has satisfied its performance obligations and the related services have been delivered, to the extent that economic benefits are expected to flow to the company and the amount of revenue can be measured reliably.Apprenticeship and training income is recognised in the accounting period in which the related training and support services are delivered.
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ESTAR GROUP LIMITED

Financial Statements for the period ending 31 January 2026

Notes to the Accounts

Current Tax
Current taxation represents the amount of corporation tax payable in respect of the taxable profit for the financial year, calculated using tax rates and legislation enacted or substantively enacted at the balance sheet date.A provision is recognised for corporation tax where a liability exists at the reporting date.The company recognises current tax liabilities based on estimated taxable profits and adjusts these amounts when final tax computations are agreed.At 31 January 2026, the company recognised a corporation tax provision of £9,060.
Tangible Fixed Asset Policy
Tangible fixed assets are stated at cost less accumulated depreciation and any accumulated impairment losses.Cost includes the purchase price together with any directly attributable costs incurred in bringing the asset into working condition for its intended use.Depreciation is provided to write off the cost of tangible fixed assets, less their estimated residual values, over their expected useful economic lives on a straight-line basis.The principal annual rates used for depreciation are:Computer Equipment – 25% straight lineEquipment and Machinery – 20% straight lineFixtures and Fittings – 20% straight lineMotor Vehicles – 25% straight lineAssets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.
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ESTAR GROUP LIMITED

Financial Statements for the period ending 31 January 2026

Notes to the Accounts

Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have resulted in an obligation to pay more tax in the future or a right to pay less tax in the future.No deferred tax asset or liability has been recognised in these financial statements as the directors consider that there are no material timing differences requiring recognition at the balance sheet date.
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ESTAR GROUP LIMITED

Financial Statements for the period ending 31 January 2026

Notes to the Accounts

3. Exceptional Items
No items of income or expenditure of such size, nature or incidence as to require separate disclosure as exceptional items were recognised during the year ended 31 January 2026.
4. Employees
Average number of employees, including directors, during the year was as follows:
2026 3
2025 2
5. Principal Activity
The principal activity of the company is the delivery of apprenticeship training, vocational education, adult learning programmes, employability support, consultancy services and associated educational support activities.The company operates as an independent training provider, delivering funded and commercial training programmes to individuals, employers and other organisations throughout the United Kingdom.
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ESTAR GROUP LIMITED

Financial Statements for the period ending 31 January 2026

Notes to the Accounts

6. Fixed Assets
Fixtures and Fittings Computer Equipment Total
Cost or valuation £ £ £
At 01/02/2025 725 8,174 8,899
Additions 14,496 2,341 16,837
At 31/01/2026 15,221 10,515 25,736
Depreciation
At 01/02/2025 296 1,005 1,301
Charge for the year 652 1,540 2,192
At 31/01/2026 948 2,545 3,493
Net Book Value
At 31/01/2026 14,273 7,970 22,243
At 31/01/2025 429 7,169 7,598
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ESTAR GROUP LIMITED

Financial Statements for the period ending 31 January 2026

Notes to the Accounts

7. Debtors
2026 2025
£ £
Trade debtors 37,119 -
Other debtors 2,123 -
Prepayment and accrued income 9,399 1,194
48,641 1,194
8. Creditors: amount falling due within one year
2026 2025
£ £
Trade Creditors 1,323 -
Corporation Tax 9,031 1,259
Other tax and social security 358 -
Other Creditors 5,200 23
Accruals and deferred income 6,753 -
22,665 1,282
Creditors Due within one year
Creditors falling due within one year are obligations payable within twelve months of the balance sheet date.Creditors are recognised initially at the transaction price and subsequently measured at the amount expected to be paid.Creditors include trade creditors, taxation and social security liabilities, accruals, deferred income, finance obligations and other amounts owed by the company at the reporting date.
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ESTAR GROUP LIMITED

Financial Statements for the period ending 31 January 2026

Notes to the Accounts

9. Creditors: amount falling due after one year
2026 2025
£ £
Bank Loans and overdrafts 44,549 -
44,549 -
Creditors Due after one year
Creditors falling due after more than one year comprise obligations that are not due for settlement within twelve months of the balance sheet date.Such liabilities are recognised initially at the transaction price and subsequently measured at the amount payable under the terms of the relevant agreements.At the balance sheet date, these balances primarily relate to finance facilities obtained to support investment in business infrastructure, systems and operational growth.
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ESTAR GROUP LIMITED

Financial Statements for the period ending 31 January 2026

Notes to the Accounts

10. Directors advances, Credits and Guarantees
The company did not make any advances or grant any credit to the directors during the financial year.The company did not enter into any guarantees on behalf of the directors during the year or at the balance sheet date.
11. Guarantees and Financial Commitments
At the balance sheet date, the company had entered into operating lease commitments in respect of business premises used in the ordinary course of trade.Other than these normal trading commitments, the company had no material financial commitments, guarantees or contingent liabilities requiring separate disclosure.
12. Transition to FRS102
Not applicable.The company prepared its previous financial statements under FRS 102 Section 1A Small Entities and therefore no transition adjustments were required during the year.
13. Post Balance Sheet Events
Subsequent to the year end, the company continued to expand its apprenticeship and training provision and secured additional employer partnerships in support of future growth.
14. Additional Notes
During the financial year, the Company successfully obtained approval through the Department for Education's Apprenticeship Provider and Assessment Register (APAR) on 31 July 2025, enabling the Company to commence the delivery of funded apprenticeship programmes.
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