Caseware UK (AP4) 2025.0.111 2025.0.111 2025-08-31 2025-08-31 2024-09-01 false The principal activity of the company continued to be that of management, administration andutilisation of the films, music, records, song and books by the late Gary Moore.3 3 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 01579371 2024-09-01 2025-08-31 01579371 2023-09-01 2024-08-31 01579371 2025-08-31 01579371 2024-08-31 01579371 c:Director1 2024-09-01 2025-08-31 01579371 d:FurnitureFittings 2024-09-01 2025-08-31 01579371 d:FurnitureFittings 2025-08-31 01579371 d:FurnitureFittings 2024-08-31 01579371 d:OfficeEquipment 2025-08-31 01579371 d:OfficeEquipment 2024-08-31 01579371 d:OtherPropertyPlantEquipment 2024-09-01 2025-08-31 01579371 d:CurrentFinancialInstruments 2025-08-31 01579371 d:CurrentFinancialInstruments 2024-08-31 01579371 d:CurrentFinancialInstruments d:WithinOneYear 2025-08-31 01579371 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 01579371 d:ShareCapital 2025-08-31 01579371 d:ShareCapital 2024-08-31 01579371 d:RetainedEarningsAccumulatedLosses 2025-08-31 01579371 d:RetainedEarningsAccumulatedLosses 2024-08-31 01579371 c:OrdinaryShareClass1 2024-09-01 2025-08-31 01579371 c:OrdinaryShareClass1 2025-08-31 01579371 c:OrdinaryShareClass1 2024-08-31 01579371 c:FRS102 2024-09-01 2025-08-31 01579371 c:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 01579371 c:FullAccounts 2024-09-01 2025-08-31 01579371 c:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 01579371 2 2024-09-01 2025-08-31 01579371 e:PoundSterling 2024-09-01 2025-08-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 01579371 ORIONSTAR LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
ORIONSTAR LIMITED REGISTERED NUMBER: 01579371 BALANCE SHEET AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Tangible assets | 5 |  | - |  | -
|  |  | - |  | -
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 53,927 |  | 256,388 |
Cash at bank and in hand | 7 | 826,133 |  | 795,609 |
Creditors: amounts falling due within one year | 8 | (223,707) |  | (347,347) |
Net current assets |  |  | 656,353 |  | 704,650
Total assets less current liabilities |  |  | 656,353 |  | 704,650
Net assets |  |  | 656,353 |  | 704,650
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 100 |  | 100
Profit and loss account |  |  | 656,253 |  | 704,550
|  |  | 656,353 |  | 704,650
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ORIONSTAR LIMITED REGISTERED NUMBER: 01579371 BALANCE SHEET (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements 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. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 July 2026.
J Rendle
Director
The notes on pages 3 to 7 form part of these financial statements. 2
ORIONSTAR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Orionstar Limited is a private company, limited by shares, registered in England and Wales, registration number 01579371. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE. The principal activity of the company continued to be that of management, administration and utilisation of the films, music, records, songs and books by the late Gary Moore. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
| 2.2 | Foreign currency translation
Functional and presentation currency The company's functional and presentational currency is pound sterling. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each year end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses that relate to borrowings and cash are presented in the profit and loss account within 'administrative expenses'. All other foreign exchange gains and losses are presented in the profit and loss account.
| 2.3 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the management, administration and utilisation of the films, music, records, songs and books by the late Gary Moore is recognised when it is probable the company will receive the rights to the consideration due under the contract. Royalties receivable are recognised in the accounting year by the company per the royalty statement date. Advances to the company are recognised in the profit and loss account once the obligation to provide the services has been fulfilled. 3
ORIONSTAR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 20% | reducing balance
|  |  |  | Music equipment | - | 20% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment.
| 2.6 | Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.
| 2.7 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.8 | Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors, trade and other creditors, and loans with related parties.
| 2.9 | Interest income
Interest income is recognised in profit or loss using the effective interest method. 4
ORIONSTAR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 2.Accounting policies (continued)
| 2.10 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current corporation tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.
| 2.11 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
4. | Dividends
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Dividend paid | 300,000 | 237,500
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ORIONSTAR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
5. | Tangible fixed assets
|  | Fixtures and fittings | Music equipment | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 September 2024 | 19,604 | 127,880 | 147,484
| At 31 August 2025 | 19,604 | 127,880 | 147,484
| Depreciation |  |  |
| At 1 September 2024 | 19,604 | 127,880 | 147,484
| At 31 August 2025 | 19,604 | 127,880 | 147,484
| Net book value |  |  |
| At 31 August 2025 | - | - | -
| At 31 August 2024 | - | - | -
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 5,861 | 142,656
| Other debtors | - | 42,000
| Prepayments and accrued income | 48,066 | 71,732
|  | 53,927 | 256,388
7. | Cash
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank | 826,133 | 795,609
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ORIONSTAR LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
8. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 367
| Corporation tax | 71,594 | 140,003
| Other taxation and social security | 3,161 | 55,010
| Other creditors | 6,267 | 12,901
| Accruals and deferred income | 142,685 | 139,066
|  | 223,707 | 347,347
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 100 (2024 - 100) Ordinary shares of £1.00 each | 100 | 100
10. | Transactions with directors
During the year, dividends of £60,000 (2024 - £47,500) was paid to the director.
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