K-STAR MMA LTD

	Page
Company Information	1
Statement of Financial Position	2—3
Notes to the Financial Statements	4—5

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K-STAR MMA LTD

Statement of Financial Position

As At 30 June 2026

Statement of Financial Position

Registered number: 12058976

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		5,586		6,572

			5,586		6,572
CURRENT ASSETS
Debtors	5	5,140		4,844
Cash at bank and in hand		13,794		16,249

		18,934		21,093
Creditors: Amounts Falling Due Within One Year	6	(6,730 )		(7,133 )

NET CURRENT ASSETS (LIABILITIES)			12,204		13,960

TOTAL ASSETS LESS CURRENT LIABILITIES			17,790		20,532

PROVISIONS FOR LIABILITIES
Deferred Taxation			(1,061 )		(1,249 )

NET ASSETS			16,729		19,283

CAPITAL AND RESERVES
Called up share capital			2		2
Income Statement			16,727		19,281

SHAREHOLDERS' FUNDS			16,729		19,283

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K-STAR MMA LTD

Statement of Financial Position (continued)

As At 30 June 2026

For the year ending 30 June 2026 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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

Mr Steven Logan

Director

23/07/2026

The notes on pages 4 to 5 form part of these financial statements.

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K-STAR MMA LTD

Notes to the Financial Statements

For The Year Ended 30 June 2026

Notes to the Financial Statements

1. General Information

K-STAR MMA LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12058976 . The registered office is 3 Rookery Lane, Aldridge, Walsall, WS9 8NN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax or other similar sales taxes.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings

15% Reducing Balance

2.4. Taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

3. Average Number of Employees

2Average number of employees, including directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 July 2025	12,589

As at 30 June 2026	12,589

Depreciation
As at 1 July 2025	6,017
Provided during the period	986

As at 30 June 2026	7,003

Net Book Value
As at 30 June 2026	5,586

As at 1 July 2025	6,572

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K-STAR MMA LTD

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	3,203	2,907
Other debtors	1,937	1,937

	5,140	4,844

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	2,535	3,478
Other taxes and social security	290	290
VAT	1,905	1,510
Net wages	280	195
Accruals and deferred income	1,500	1,440
Directors' loan accounts	220	220

	6,730	7,133

7. Related Party Transactions

The ultimate controlling parties during the year were Steven Logan amd Thomas Abbotts, directors, whom control the company by virtue of each owning 50% of the share capital.

During the year consultancy fees of £18,000 ( 2025 - £ 13,500 ) were paid to Logan Management Consultancy Ltd a company owned and controlled by Steven Logan.

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Directors	Mr Steven Logan
	Mr Thomas Abbotts

Company Number	12058976

Registered Office	3 Rookery Lane
	Aldridge
	Walsall
	WS9 8NN

Accountants	KLM Associates
	FMAAT
	Jaguar House
	Cecil Street
	Birmingham
	B19 3ST