5 Star Cases Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02757991

5 Star Cases Limited

Unaudited Financial Statements

30 April 2026

5 Star Cases Limited

Statement of Financial Position

30 April 2026

	2026	2025
Note	£	£

Fixed assets

Tangible assets	7	220,816	147,956

Current assets

Stocks		755,628	751,626
Debtors	8	1,299,933	1,079,556
Cash at bank and in hand		74,290	64,105
		------------	------------
		2,129,851	1,895,287

Creditors: amounts falling due within one year	9	1,566,119	1,387,413
		------------	------------
Net current assets		563,732	507,874
		---------	---------
Total assets less current liabilities		784,548	655,830

Creditors: amounts falling due after more than one year	10	26,086	27,040

Provisions	33,860	44,285
	---------	---------
Net assets	724,602	584,505
	---------	---------

Capital and reserves

Called up share capital	81,000	81,000
Share premium account	36,072	36,072
Capital redemption reserve	40,000	40,000
Profit and loss account	567,530	427,433
	---------	---------
Shareholders funds	724,602	584,505
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 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 financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

5 Star Cases Limited

Statement of Financial Position (continued)

30 April 2026

These financial statements were approved by the board of directors and authorised for issue on 14 September 2026 , and are signed on behalf of the board by:

Mr J Locks

Director

Company registration number: 02757991

5 Star Cases Limited

Notes to the Financial Statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Broad End Industrial Estate, Broadend Road, Wisbech, Cambs, PE14 7BQ.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Goodwill

Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably .

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

Goodwill	-	10% straight line
Website	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Long leasehold property	-	over the term of the lease
Plant and machinery	-	25% straight line
Fixtures and fittings	-	33% straight line
Motor vehicles	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

The Company only enters into basic financial instruments 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 and loans to related parties.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 73 (2025: 78 ).

5. Secured debts

At 30 April 2026 the amounts drawn down from the invoice discounting account are secured against the book debts of the company under an invoice discounting arrangement. Additionally, the bank holds a floating charge over the assets of the company. Furthermore, there is a cross guarantee in place with 5 Star Group Holdings Limited.

6. Intangible assets

	Goodwill	Website costs	Total
	£	£	£
Cost
At 1 May 2025 and 30 April 2026	24,500	22,035	46,535
	--------	--------	--------
Amortisation
At 1 May 2025 and 30 April 2026	24,500	22,035	46,535
	--------	--------	--------
Carrying amount
At 30 April 2026	–	–	–
	--------	--------	--------
At 30 April 2025	–	–	–
	--------	--------	--------

7. Tangible assets

	Long leasehold property	Plant and machinery	Fixtures and fittings	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 May 2025	113,502	823,664	357,423	405,163	1,699,752
Additions	23,760	26,420	23,070	149,315	222,565
Disposals	–	–	–	( 152,301)	( 152,301)
	---------	---------	---------	---------	------------
At 30 April 2026	137,262	850,084	380,493	402,177	1,770,016
	---------	---------	---------	---------	------------
Depreciation
At 1 May 2025	111,412	768,304	356,590	315,490	1,551,796
Charge for the year	5,274	45,694	8,522	90,215	149,705
Disposals	–	–	–	( 152,301)	( 152,301)
	---------	---------	---------	---------	------------
At 30 April 2026	116,686	813,998	365,112	253,404	1,549,200
	---------	---------	---------	---------	------------
Carrying amount
At 30 April 2026	20,576	36,086	15,381	148,773	220,816
	---------	---------	---------	---------	------------
At 30 April 2025	2,090	55,360	833	89,673	147,956
	---------	---------	---------	---------	------------

8. Debtors

	2026	2025
	£	£
Trade debtors	842,552	710,105
Amounts owed by group undertakings and undertakings in which the company has a participating interest	360,199	260,199
Other debtors	97,182	109,252
	------------	------------
	1,299,933	1,079,556
	------------	------------

9. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	440,261	518,078
Trade creditors	639,906	457,034
Social security and other taxes	175,488	182,121
Other creditors	310,464	230,180
	------------	------------
	1,566,119	1,387,413
	------------	------------

10. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	22,500
Other creditors	26,086	4,540
	--------	--------
	26,086	27,040
	--------	--------

11. Guarantees and other financial commitments

Total financial commitments, guarantees and contingencies which are not included in the Statement of Financial Position amount to £245,576 (2025:£239,620).

12. Related party transactions

The company is a wholly owned subsidiary of 5 Star Group Holdings Limited which is incorporated in the United Kingdom. The registered office of the parent is Broadend Industrial Estate, Broadend Road, Wisbech, Cambs, PE14 7BQ. No transactions were underaken with related parties such as are required to be disclosed under FRS 102 Section 1A as all transactions with related parties were under normal market conditions.