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Company registration number: 15910390
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FOR THE PERIOD ENDED
31 DECEMBER 2025
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BLAZING STARS HOLDINGS LIMITED
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BLAZING STARS HOLDINGS LIMITED
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COMPANY INFORMATION
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Cheadle Royal Business Park
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Chartered Accountants & Statutory Auditor
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BLAZING STARS HOLDINGS LIMITED
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CONTENTS
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Statement of financial position
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Statement of changes in equity
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Notes to the financial statements
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BLAZING STARS HOLDINGS LIMITED
REGISTERED NUMBER:15910390
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STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2025
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Creditors: amounts falling due within one year
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Net current (liabilities)/assets
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Total assets less current liabilities
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Creditors: amounts falling due after more than one year
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Capital redemption reserve
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The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
The notes on pages 3 to 6 form part of these financial statements.
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BLAZING STARS HOLDINGS LIMITED
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STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 DECEMBER 2025
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Capital redemption reserve
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Comprehensive income for the period
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Total comprehensive income for the period
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Contributions by and distributions to owners
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Shares issued during the period
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Shares cancelled during the period
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Total transactions with owners
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The notes on pages 3 to 6 form part of these financial statements.
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BLAZING STARS HOLDINGS LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
Blazing Stars Holdings Limited is a private company, limited by shares, incorporated and commenced trading on 21 August 2024, registered in England & Wales, company registration number 15910390. The registered office is disclosed on the company information page. This is the company's first period and it is a long period ending 31 December 2025.
2.Accounting policies
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Basis of preparation of financial statements
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The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The following principal accounting policies have been applied:
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Exemption from preparing consolidated financial statements
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The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.
The financial statements have been prepared on a going concern basis. The Company does not maintain its own bank account and its liabilities are settled through an intercompany account with its subsidiary undertaking. The Company generates rental income which is expected to be sufficient to meet its operating overheads as they fall due. The Directors have also considered the Company’s funding requirements and note that its loan facilities are not due for repayment until 30 September 2030. Accordingly, the Directors have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and consider the going concern basis of preparation to be appropriate.
Revenue comprises of rental income receivable from the Company’s investment property leased to a subsidiary undertaking and is recognised on a straight-line basis over the lease term.
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that 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.
Investment property is initially recognised at cost and subsequently measured at fair value at each reporting date. Fair value is determined by the Directors by reference to available market evidence and, where appropriate, external valuation evidence. Changes in fair value are recognised in profit or loss. No depreciation is charged on investment property measured at fair value.
Investments in subsidiaries are measured at cost less accumulated impairment.
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BLAZING STARS HOLDINGS LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
2.Accounting policies (continued)
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
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The average monthly number of employees, including directors, during the period was 4.
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Investments in subsidiary companies
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Freehold investment property
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The investment property was valued by the Directors at £1,521,518 at 31 December 2025. The property was acquired approximately three months before the reporting date and, having considered market conditions and the circumstances affecting the property since acquisition, the Directors consider the acquisition price to remain representative of fair value at the reporting date.
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BLAZING STARS HOLDINGS LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
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Creditors: Amounts falling due within one year
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Amounts owed to group undertakings
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Accruals and deferred income
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Creditors: Amounts falling due after more than one year
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Analysis of the maturity of loans is given below:
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Amounts falling due 2-5 years
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Allotted, called up and fully paid
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86,862 Ordinary A shares of £1.00 each
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10,000 Ordinary B shares of £0.01 each
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During the period, the Company issued 91,845 Ordinary A shares and 10,000 Ordinary B shares at par. On 3 June 2025, the Company purchased and cancelled 4,983 Ordinary A shares for total consideration of £327,171.
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BLAZING STARS HOLDINGS LIMITED
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NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2025
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Related party transactions
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The Company has taken advantage of the exemption available under FRS 102 from disclosing related party transactions and balances with entities that are wholly owned members of the same group.
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Post balance sheet events
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Subsequent to the year end, the Company acquired an investment property for a purchase price of £480,000. The acquisition is considered a non-adjusting post balance sheet event and has therefore not been reflected in the financial statements for the period ended 31 December 2025.
The auditor's report on the financial statements for the period ended 31 December 2025 was unqualified.
The audit report was signed on 20 August 2026 by Sarah Hallam FCCA (Senior statutory auditor) on behalf of Menzies LLP.
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