Silverfin false false 31/08/2025 01/09/2024 31/08/2025 N P Gangadia 19/07/2020 N Gupta 03/03/2021 M A B Hurst 31/08/2025 19/07/2020 F C Nicholls 19/07/2020 05 August 2026 no description of principal activity 12753830 2025-08-31 12753830 bus:Director1 2025-08-31 12753830 bus:Director2 2025-08-31 12753830 bus:Director3 2025-08-31 12753830 bus:Director4 2025-08-31 12753830 2024-08-31 12753830 core:CurrentFinancialInstruments 2025-08-31 12753830 core:CurrentFinancialInstruments 2024-08-31 12753830 core:Non-currentFinancialInstruments 2025-08-31 12753830 core:Non-currentFinancialInstruments 2024-08-31 12753830 core:ShareCapital 2025-08-31 12753830 core:ShareCapital 2024-08-31 12753830 core:RetainedEarningsAccumulatedLosses 2025-08-31 12753830 core:RetainedEarningsAccumulatedLosses 2024-08-31 12753830 core:LandBuildings 2024-08-31 12753830 core:FurnitureFittings 2024-08-31 12753830 core:LandBuildings 2025-08-31 12753830 core:FurnitureFittings 2025-08-31 12753830 core:DeferredTaxation 2024-08-31 12753830 core:DeferredTaxation 2025-08-31 12753830 core:AcceleratedTaxDepreciationDeferredTax 2025-08-31 12753830 core:AcceleratedTaxDepreciationDeferredTax 2024-08-31 12753830 2024-09-01 2025-08-31 12753830 bus:FilletedAccounts 2024-09-01 2025-08-31 12753830 bus:SmallEntities 2024-09-01 2025-08-31 12753830 bus:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 12753830 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12753830 bus:Director1 2024-09-01 2025-08-31 12753830 bus:Director2 2024-09-01 2025-08-31 12753830 bus:Director3 2024-09-01 2025-08-31 12753830 bus:Director4 2024-09-01 2025-08-31 12753830 core:FurnitureFittings 2024-09-01 2025-08-31 12753830 2023-09-01 2024-08-31 12753830 core:LandBuildings 2024-09-01 2025-08-31 12753830 core:Non-currentFinancialInstruments 2024-09-01 2025-08-31 12753830 core:DeferredTaxation 2024-09-01 2025-08-31 iso4217:GBP xbrli:pure

Company No: 12753830 (England and Wales)

# BRIGHTSTAR (STRATFORD) LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH THE REGISTRAR

BRIGHTSTAR (STRATFORD) LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

Contents

BRIGHTSTAR (STRATFORD) LIMITED

## COMPANY INFORMATION

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025
BRIGHTSTAR (STRATFORD) LIMITED

## COMPANY INFORMATION (continued)

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

DIRECTORS | N P Gangadia
| N Gupta
| M A B Hurst (Resigned 31 August 2025)
| F C Nicholls

REGISTERED OFFICE | 47-49 Sherbourne Road
| Acocks Green
| Birmingham
| B27 6DX
| United Kingdom

COMPANY NUMBER | 12753830 (England and Wales)

ACCOUNTANT | Shaw Gibbs Limited
| Wey Court West
| Union Road
| Farnham
| Surrey
| GU9 7PT

BRIGHTSTAR (STRATFORD) LIMITED

## BALANCE SHEET

AS AT 31 AUGUST 2025
BRIGHTSTAR (STRATFORD) LIMITED

## BALANCE SHEET (continued)

AS AT 31 AUGUST 2025

| Note | 31.08.2025 |  | 31.08.2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 890,342 |  | 897,731
|  | 890,342 |  | 897,731
Current assets |  |  |  |
Stocks |  | 500 |  | 1,805
Debtors | 4 | 1,839,450 |  | 1,259,324
Cash at bank and in hand |  | 196,646 |  | 628,338
|  | 2,036,596 |  | 1,889,467
Creditors: amounts falling due within one year | 5 | ( 475,790) |  | ( 648,000)
Net current assets |  | 1,560,806 |  | 1,241,467
Total assets less current liabilities |  | 2,451,148 |  | 2,139,198
Creditors: amounts falling due after more than one year | 6 | 0 |  | ( 380,233)
Provision for liabilities | 7 | ( 40,244) |  | 0
Net assets |  | 2,410,904 |  | 1,758,965
Capital and reserves |  |  |  |
Called-up share capital |  | 180 |  | 180
Profit and loss account |  | 2,410,724 |  | 1,758,785
Total shareholder's funds |  | 2,410,904 |  | 1,758,965

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year 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 financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Brightstar (Stratford) Limited (registered number: 12753830) were approved and authorised for issue by the Board of Directors on 05 August 2026. They were signed on its behalf by:

N Gupta Director |

BRIGHTSTAR (STRATFORD) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025
BRIGHTSTAR (STRATFORD) LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 AUGUST 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Brightstar (Stratford) Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 47-49 Sherbourne Road, Acocks Green, Birmingham, B27 6DX, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Statement of Income and Retained Earnings in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

##### Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

##### Taxation

Current tax
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Land and buildings | not depreciated
Fixtures and fittings | 15 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

##### 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.

#### 2. Employees

| 31.08.2025 |  | 31.08.2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 14 |  | 14

#### 3. Tangible assets

| Land and buildings |  | Fixtures and fittings |  | Total
| £ |  | £ |  | £
Cost |  |  |  |  |
At 01 September 2024 | 536,753 |  | 562,967 |  | 1,099,720
Additions | 0 |  | 55,009 |  | 55,009
At 31 August 2025 | 536,753 |  | 617,976 |  | 1,154,729
Accumulated depreciation |  |  |  |  |
At 01 September 2024 | 0 |  | 201,989 |  | 201,989
Charge for the financial year | 0 |  | 62,398 |  | 62,398
At 31 August 2025 | 0 |  | 264,387 |  | 264,387
Net book value |  |  |  |  |
At 31 August 2025 | 536,753 |  | 353,589 |  | 890,342
At 31 August 2024 | 536,753 |  | 360,978 |  | 897,731

#### 4. Debtors

| 31.08.2025 |  | 31.08.2024
| £ |  | £
Trade debtors | 119,871 |  | 16,658
Amounts owed by Group undertakings | 1,572,367 |  | 967,000
Prepayments | 57,212 |  | 182,712
Other debtors | 90,000 |  | 92,954
| 1,839,450 |  | 1,259,324

#### 5. Creditors: amounts falling due within one year

| 31.08.2025 |  | 31.08.2024
| £ |  | £
Trade creditors | 67,241 |  | 74,868
Amounts owed to Group undertakings | 114,741 |  | 100,683
Accruals | 34,079 |  | 43,213
Corporation tax | 220,270 |  | 366,383
Other taxation and social security | 38,297 |  | 61,415
Other creditors | 1,162 |  | 1,438
| 475,790 |  | 648,000

#### 6. Creditors: amounts falling due after more than one year

| 31.08.2025 |  | 31.08.2024
| £ |  | £
Bank loans (secured) | 0 |  | 380,233

The bank loan is secured by a fixed and floating charge on the leasehold property and assets of the Company with a carrying value of £Nil (2024: £380,233). The loan was repaid in full in September 2024.

#### 7. Provision for liabilities

| 31.08.2025 |  | 31.08.2024
| £ |  | £
Deferred tax | 40,244 |  | 0

| Deferred taxation |  | Total
| £ |  | £
At 01 September 2024 | 0 |  | 0
Charged to the Statement of Income and Retained Earnings | 40,244 |  | 40,244
At 31 August 2025 | 40,244 |  | 40,244

Deferred tax

| 31.08.2025 |  | 31.08.2024
| £ |  | £
Accelerated capital allowances | 40,244 |  | 0
Provision for deferred tax | 40,244 |  | 0

#### 8. Financial commitments

Commitments

Other financial commitments

| 31.08.2025 |  | 31.08.2024
| £ |  | £
Commitments in respect of parents and subsidiaries | 270,000 |  | 270,000
Commitments in respect to participating interests | 11,250 |  | 281,250
| 281,250 |  | 551,250

#### 9. Related party transactions

Other related party transactions

The company has taken advantage of the exemption conferred by section 33 in Financial Reporting Standard 102 "Related party disclosures" not to disclose transactions with wholly owned members of the group headed by Brightstar Group Limited.

#### 10. Ultimate controlling party

Parent Company:

Brightstar Group Limited
47-49 Sherbourne Road, Acocks Green, Birmingham, B27 6DX