Registration number: 10994562

5 Star Properties & Business Consultants Limited

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

5 Star Properties & Business Consultants Limited

(Registration number: 10994562)
Statement of Financial Position as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	5	1,839	2,551
Investment property	6	458,314	540,314
		460,153	542,865
Current assets
Debtors	7	12,559	12,557
Cash at bank and in hand		155	3,893
		12,714	16,450
Creditors: Amounts falling due within one year	8	(7,603)	(15,316)
Net current assets		5,111	1,134
Total assets less current liabilities		465,264	543,999
Creditors: Amounts falling due after more than one year	8	(525,169)	(602,827)
Provisions for liabilities		247	-
Net liabilities		(59,658)	(58,828)
Capital and reserves
Called up share capital		25	25
Retained earnings		(59,683)	(58,853)
Shareholders' deficit		(59,658)	(58,828)

For the financial year ending 31 October 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 9 October 2026 and signed on its behalf by:
 

5 Star Properties & Business Consultants Limited

(Registration number: 10994562)
Statement of Financial Position as at 31 October 2025

......................................... Mrs A Muller Director

5 Star Properties & Business Consultants Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
1 Oakdale Close
Whitefield
Manchester
M45 7LU

These financial statements were authorised for issue by the Board on 9 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

5 Star Properties & Business Consultants Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Plant and Machinery	15% Reducing Balance
Office Equipment	25% Straight Line

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

5 Star Properties & Business Consultants Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 3).

4

Taxation

Tax charged/(credited) in the income statement

	2025 £	2024 £
Deferred taxation
Arising from origination and reversal of timing differences	(247)	(2,529)

5 Star Properties & Business Consultants Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025

5	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 November 2024	1,440	2,400	3,840
At 31 October 2025	1,440	2,400	3,840
Depreciation
At 1 November 2024	689	600	1,289
Charge for the year	112	600	712
At 31 October 2025	801	1,200	2,001
Carrying amount
At 31 October 2025	639	1,200	1,839
At 31 October 2024	751	1,800	2,551

6	Investment properties

	2025 £
At 1 November	540,314
Disposals	(82,000)
At 31 October	458,314

There has been no valuation of investment property by an independent valuer.

7

Debtors

Current	2025 £	2024 £
Prepayments	57	55
Other debtors	12,502	12,502
	12,559	12,557

5 Star Properties & Business Consultants Limited

Notes to the Unaudited Financial Statements for the year ended 31 October 2025

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	100	944
Other creditors	7,503	14,372
	7,603	15,316

Creditors: amounts falling due after more than one year

	Note	2025 £	2024 £
Due after one year
Loans and borrowings	10	525,169	602,827

9	Provisions for liabilities

	Deferred tax £	Total £
At 1 November 2024	(12,477)	(12,477)
Additional provisions	(247)	(247)
At 31 October 2025	(12,724)	(12,724)

10	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	525,169	602,827