Star Rubber Environmental Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 04536197

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		812,773		824,819

			812,773		824,819
CURRENT ASSETS
Stocks	5	120,304		62,079
Debtors	6	205,477		204,710
Cash at bank and in hand		48,260		33,187

		374,041		299,976
Creditors: Amounts Falling Due Within One Year	7	(353,343 )		(381,765 )

NET CURRENT ASSETS (LIABILITIES)			20,698		(81,789 )

TOTAL ASSETS LESS CURRENT LIABILITIES			833,471		743,030

Creditors: Amounts Falling Due After More Than One Year	8		(282,970 )		(231,731 )

NET ASSETS			550,501		511,299

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			550,499		511,297

SHAREHOLDERS' FUNDS			550,501		511,299

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Star Rubber Environmental Limited

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Zena Robertson

Director

15/07/2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Star Rubber Environmental Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04536197 . The registered office is Belmont House, Aller, Langport, Somerset, TA10 0QN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% Reducing Balance
Plant & Machinery	10% Reducing Balance
Motor Vehicles	10% Reducing Balance
Fixtures & Fittings	10% Reducing Balance
Computer Equipment	10% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Star Rubber Environmental Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	1	1
Sales, marketing and distribution	1	1
Manufacturing	9	12

	11	14

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 October 2024	91,578	717,949	401,604	1,177
Additions	1,379	41,178	60,009	-
Disposals	-	-	(37,235 )	-

As at 30 September 2025	92,957	759,127	424,378	1,177

Depreciation
As at 1 October 2024	-	296,512	92,960	1,177
Provided during the period	-	50,287	33,849	-
Disposals	-	-	(7,075 )	-

As at 30 September 2025	-	346,799	119,734	1,177

Net Book Value
As at 30 September 2025	92,957	412,328	304,644	-

As at 1 October 2024	91,578	421,437	308,644	-


	Computer Equipment	Total
	£	£
Cost
As at 1 October 2024	16,458	1,228,766
Additions	-	102,566
Disposals	-	(37,235 )

As at 30 September 2025	16,458	1,294,097

Depreciation
As at 1 October 2024	13,298	403,947
Provided during the period	316	84,452
Disposals	-	(7,075 )

As at 30 September 2025	13,614	481,324

...CONTINUED

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Star Rubber Environmental Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025	2,844	812,773

As at 1 October 2024	3,160	824,819

5. Stocks

	2025	2024
	£	£
Materials	120,304	62,079

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	200,704	164,079
Other debtors	4,773	10,145
VAT	-	12,350

	205,477	186,574
Due after more than one year
Directors' loan account	-	18,136

	205,477	204,710

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	101,385	100,821
Trade creditors	151,275	176,915
Bank loans and overdrafts	50,000	89,184
Corporation tax	(38 )	(38 )
Other taxes and social security	3,625	6,883
VAT	38,884	-
Accruals and deferred income	8,212	8,000

	353,343	381,765

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	110,723	151,731
Bank loans	30,000	80,000
Directors' loan account	142,247	-

	282,970	231,731

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Star Rubber Environmental Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	101,385	100,821
Later than one year and not later than five years	110,723	151,731

	212,108	252,552

	212,108	252,552

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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