REGISTERED NUMBER: 08096818 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Preststar Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

I Rose

REGISTERED OFFICE:

1 The Matchyns

Rivenhall

Witham

Essex

CM8 3HA

REGISTERED NUMBER:

08096818 (England and Wales)

ACCOUNTANTS:

Granite Morgan Smith Limited

First Floor, 1 The Matchyns

London Road

Witham

Essex

CM8 3HA

FIXED ASSETS

Tangible assets

4

3,882

4,291

CURRENT ASSETS

Debtors

5

1,238

675

Cash at bank

11,306

9,440

12,544

10,115

CREDITORS

Amounts falling due within one year

6

9,523

8,581

NET CURRENT ASSETS

3,021

1,534

TOTAL ASSETS LESS CURRENT LIABILITIES

6,903

5,825

PROVISIONS FOR LIABILITIES

738

816

NET ASSETS

6,165

5,009

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

6,162

5,006

SHAREHOLDERS' FUNDS

6,165

5,009

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 September 2026 and were signed by:

I Rose - Director

1.	STATUTORY INFORMATION

Preststar Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

Straight line over 3 years

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2025

45,113

Additions

1,788

At 30 June 2026

46,901

DEPRECIATION

At 1 July 2025

40,822

Charge for year

2,197

At 30 June 2026

43,019

NET BOOK VALUE

At 30 June 2026

3,882

At 30 June 2025

4,291

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Trade debtors

900

-

Other debtors

338

675

1,238

675

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.26

30.6.25

£

£

Taxation and social security

6,040

5,191

Other creditors

3,483

3,390

9,523

8,581

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed the director Ian Rose £896 (2025 - £896) in respect of his loan account. This loan is interest free and repayable on demand.