North Star Case Management Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 10549636

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		13,153		14,580

			13,153		14,580
CURRENT ASSETS
Debtors	5	112,504		160,939
Cash at bank and in hand		642,269		386,214

		754,773		547,153
Creditors: Amounts Falling Due Within One Year	6	(136,837 )		(98,194 )

NET CURRENT ASSETS (LIABILITIES)			617,936		448,959

TOTAL ASSETS LESS CURRENT LIABILITIES			631,089		463,539

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,274 )		(3,645 )

NET ASSETS			627,815		459,894

CAPITAL AND RESERVES
Called up share capital	7		200		200
Profit and Loss Account			627,615		459,694

SHAREHOLDERS' FUNDS			627,815		459,894

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North Star Case Management Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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

Ms Joanne Foster

Director

24 October 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

North Star Case Management Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10549636 . The registered office is 12 Hall Close, Old Stratford, Milton Keynes, MK19 6NH.

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 from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from 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 measured at cost less accumulated depreciation and any accumulated impairment losses. 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:

Fixtures & Fittings	25% Straight Line
Computer Equipment	33% Straight Line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 9)

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North Star Case Management Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 February 2025	22,988	16,997	39,985
Additions	1,245	3,985	5,230
Disposals	(2,352 )	(3,972 )	(6,324 )

As at 31 January 2026	21,881	17,010	38,891

Depreciation
As at 1 February 2025	11,504	13,901	25,405
Provided during the period	3,930	2,182	6,112
Disposals	(2,005 )	(3,774 )	(5,779 )

As at 31 January 2026	13,429	12,309	25,738

Net Book Value
As at 31 January 2026	8,452	4,701	13,153

As at 1 February 2025	11,484	3,096	14,580

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	110,162	63,369
Other debtors	2,342	97,570

	112,504	160,939

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	28,215	27,745
Other creditors	17,417	10,284
Taxation and social security	91,205	60,165

	136,837	98,194

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	200	200

8. Pension Commitments

The company operates a defined contribution pension scheme for the staff. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £2,139 (PY £2,219) were due to the fund. They are included in Other Creditors.

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North Star Case Management Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Ms Joanne Foster	46,872	695	50,955	-	3,388
Mr Paul Foster	46,872	695	50,955	-	3,388

The above loan is unsecured, interest free and repayable on demand.

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