REGISTERED NUMBER: 12010263 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

ONE HUNDRED STARS DESIGN LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Miss R Stevenson

REGISTERED OFFICE:

42-44 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BL

REGISTERED NUMBER:

12010263 (England and Wales)

ACCOUNTANTS:

Beeley Hawley & Co. Ltd

Chartered Accountants

42-44 Nottingham Road

Mansfield

Nottinghamshire

NG18 1BL

CURRENT ASSETS

Debtors

4

2,044,336

1,872,059

Cash at bank

1,755,811

1,429,427

3,800,147

3,301,486

CREDITORS

Amounts falling due within one year

5

3,536,904

3,040,960

NET CURRENT ASSETS

263,243

260,526

TOTAL ASSETS LESS CURRENT LIABILITIES

263,243

260,526

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

263,242

260,525

263,243

260,526

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the director and authorised for issue on 20 August 2026 and were signed by:

Miss R Stevenson - Director

1.	STATUTORY INFORMATION

One Hundred Stars Design Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and loans from related parties.

All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

Taxation

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

2,044,336

1,872,059

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

21,904

24,000

Other creditors

3,513,000

3,013,000

Accrued expenses

2,000

3,960

3,536,904

3,040,960

6.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2025 and 30 November 2024:

2025

2024

£

£

Miss R Stevenson

Balance outstanding at start of year

469,643

331,726

Amounts advanced

114,757

227,988

Amounts repaid

(84,016

)

(90,071

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

500,384

469,643

The loan account is charged to interest at the official rate. It is repayable under no specific terms.