Company Registration No. 13830069 (England and Wales)
AB Starr Properties Limited
Unaudited accounts
for the year ended 31 January 2026
AB Starr Properties Limited
Statement of financial position
as at 31 January 2026
Investment property
215,000
198,855
Cash at bank and in hand
100
100
Creditors: amounts falling due within one year
(4,852)
(4,948)
Net current assets
29,297
19,193
Total assets less current liabilities
244,297
218,048
Creditors: amounts falling due after more than one year
(226,976)
(218,221)
Provisions for liabilities
Net assets/(liabilities)
14,253
(173)
Called up share capital
100
100
Profit and loss account
14,153
(273)
Shareholders' funds
14,253
(173)
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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 October 2026 and were signed on its behalf by
Alison Fitzhugh
Director
Company Registration No. 13830069
AB Starr Properties Limited
Notes to the Accounts
for the year ended 31 January 2026
AB Starr Properties Limited is a private company, limited by shares, registered in England and Wales, registration number 13830069. The registered office is First Floor Offices, 25 Sanders Road, Finedon Road Industrial Estate, Wellingborough, Northants, NN8 4NL, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the rent due for the period, excluding discounts, rebates, and other sales taxes.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Fair value at 1 February 2025
198,855
Net gain from fair value adjustments
16,145
At 31 January 2026
215,000
Amounts falling due within one year
Other debtors
34,049
24,041
AB Starr Properties Limited
Notes to the Accounts
for the year ended 31 January 2026
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
288
-
7
Creditors: amounts falling due after more than one year
2026
2025
Bank loans
143,485
143,485
Loans from directors
83,491
74,736
The bank loan is secured against the investment property.
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).