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Registered Number: 09703695
England and Wales
Abridged Accounts
for the period ended 31 May 2026
for
SUN AND STAR PROPERTIES LIMITED

Sun and Star Properties Limited Contents Page For the Period 01 January 2025 to 31 May 2026
Accountants' Report | 1
Statement of Financial Position | 2
Notes to the Financial Statements | 3

Sun and Star Properties Limited Accountants' Report For the Period 01 January 2025 to 31 May 2026
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the period ended 31 May 2026. We have prepared these finance statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements. On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a true and fair view. You have determined that the company is exempt from the statutory requirement for an audit for this accounting period. Therefore, the financial statements are unaudited. The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance. .................................................... MBS Accountants Conway House Worcester Street Gloucester GL1 3AJ 07 August 2026 1

Sun and Star Properties Limited Statement of Financial Position As at 31 May 2026
| Notes | 2026 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets |  | - |  | 44,491
Tangible fixed assets |  | - |  | 13,432
|  | - |  | 57,923
Current assets |  |  |
Debtors |  | 6,175 |  | 177,024
Cash at bank and in hand |  | 81 |  | 30,190
|  | 6,256 |  | 207,214
Creditors: amount falling due within one year |  | (642) |  | (39,209)
Net current assets |  | 5,614 |  | 168,005
Total assets less current liabilities |  | 5,614 |  | 225,928
Creditors: amount falling due after more than one year |  | - |  | (46,325)
Provisions for liabilities |  | - |  | (2,748)
Net assets |  | 5,614 |  | 176,855
Capital and reserves |  |  |
Called up share capital | 3 | 1 |  | 1
Profit and loss account |  | 5,613 |  | 176,854
Shareholders' funds |  | 5,614 |  | 176,855
For the period ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 07 August 2026 and were signed on its behalf by:
------------------------------- Gregory Houghton Dorban Director
2

Sun and Star Properties Limited Notes to the Abridged Financial Statements For the Period 01 January 2025 to 31 May 2026
General Information Sun and Star Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 09703695, registration address Bedford Heights, Brickhill Drive, Bedford, Bedfordshire, MK41 7PH. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Current and deferred tax assets and liabilities are not discounted. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Fixed asset investments Fixed asset investments are stated at cost less provision for any permanent diminution in value. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the period was 2 (2024 : 3).
3. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2024 £
--- | --- | --- | ---
1,000 Class A shares of £0.001 each | 1 |  | 1
| 1 |  | 1
4. | Related parties During the year the company entered into the following transactions with related parties:
| Transaction value - income/(expenses) |  | Balance owed by/(owed to)
--- | --- | --- | ---
| 2026 £ |  | 2024 £ |  | 2026 £ |  | 2024 £
Dorban Investment Limited | - |  | - |  | - |  | 131,084
The Right Property Accommodation Limited | 151,427 |  | 389,408 |  | - |  | -
Sun and Star Properties Limited has extended an interest-free cash loan of £150,000 to Dorban Investments Limited, which is intended to be used by the latter for operating and investing activities. The loan to Dorban Investments Limited has been repaid in full in the 2026 period. The Right Property Accommodation Limited manages the rental properties leased by Sun and Star Properties Limited wherein the latter pays the former management fees for its services.
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