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Registration number: 08502068

Maestrostar Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 March 2026

Maestrostar Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 6

Maestrostar Limited

Company Information

Director | Ms Jacqueline Sophia Lyons

Registered office | 102 Fulham Palace Road London W6 9PL

Accountants | Michaelides Warner & Co Limited 102 Fulham Palace Road London W6 9PL

Maestrostar Limited

(Registration number: 08502068)
Balance Sheet as at 30 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Other financial assets | 4 | 180,280 | 152,169
Current assets |  |  |
Debtors | 5 | 9,630,658 | 9,611,947
Cash at bank and in hand |  | 136,303 | 157,003
|  | 9,766,961 | 9,768,950
Creditors: Amounts falling due within one year | 6 | (186,072) | (185,500)
Net current assets |  | 9,580,889 | 9,583,450
Net assets |  | 9,761,169 | 9,735,619
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 9,761,069 | 9,735,519
Shareholders' funds |  | 9,761,169 | 9,735,619

For the financial year ending 30 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 July 2026

......................................... Ms Jacqueline Sophia Lyons Director

Maestrostar Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
102 Fulham Palace Road
London
W6 9PL

These financial statements were authorised for issue by the director on 24 July 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 smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Going concern

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

Judgements

The director considers that there are no key judgements that management have made in the process of applying the company's accounting policies and that may have had a significant effect on the amounts recognised in the financial statements.

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.

Maestrostar Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

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.

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. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

Financial instruments

Classification
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like investments, trade and other receivables, cash and bank balances, trade and other creditors.
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or cash consolidation expected to be paid or received.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

Maestrostar Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

4 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Non-current financial assets
Cost or valuation
At 31 March 2025 | 152,169 | 152,169
Fair value adjustments | 29,896 | 29,896
Disposals | (1,785) | (1,785)
At 30 March 2026 | 180,280 | 180,280
Impairment
Carrying amount
At 30 March 2026 | 180,280 | 180,280

5 | Debtors

Current | 2026 £ | 2025 £
Other debtors | 9,630,658 | 9,611,947
| 9,630,658 | 9,611,947

6 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Trade creditors | 78 | -
Accruals and deferred income | 2,994 | 2,500
Other creditors | 183,000 | 183,000
| 186,072 | 185,500

Maestrostar Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 March 2026

7 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100