REGISTERED NUMBER: 15529234 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

STARDAISE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr N P Briant

REGISTERED OFFICE:

85 Ringwood Road

Poole

Dorset

BH14 0RH

REGISTERED NUMBER:

15529234 (England and Wales)

ACCOUNTANTS:

Lewis Brownlee (Chichester) Limited

Chartered Accountants

Appledram Barns

Birdham Road

Chichester

West Sussex

PO20 7EQ

FIXED ASSETS

Investments

4

100,000

100,000

Investment property

5

3,729,282

1,651,096

3,829,282

1,751,096

CURRENT ASSETS

Stocks

-

54,261

Debtors

6

266,670

32,231

Cash at bank

307

454

266,977

86,946

CREDITORS

Amounts falling due within one year

7

4,252,810

1,964,026

NET CURRENT LIABILITIES

(3,985,833

)

(1,877,080

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(156,551

)

(125,984

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(156,552

)

(125,985

)

(156,551

)

(125,984

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 October 2026 and were signed by:

Mr N P Briant - Director

1.	STATUTORY INFORMATION

Stardaise 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.

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.

The presentational currency of the financial statements is Pound Sterling (£) which is rounded to the nearest Pound (£).

Turnover

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

Turnover relates to holiday letting income and is recognised when the agreed period of letting occurs. In the event that the letting period spans the period end, turnover is calculated on a daily basis and allocated in accordance with the period in which the property is occupied.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Financial instruments

Financial instruments are classified by the director as basic or advanced following the conditions in FRS102 Section 11. Basic financial instruments are recognised at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Going concern

These financial statements have been prepared on the going concern basis. The directors and shareholders have reviewed the state of the business and confirmed that the support of the group will remain in place, therefore it is the directors opinion that the business remains a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	FIXED ASSET INVESTMENTS

Other

loans

£

At 1 October 2024

and 30 September 2025

100,000

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

1,651,096

Additions

2,078,186

At 30 September 2025

3,729,282

NET BOOK VALUE

At 30 September 2025

3,729,282

At 30 September 2024

1,651,096

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

479

231

Amounts owed by group undertakings

4,244

-

Other debtors

261,947

32,000

266,670

32,231

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

3,984

-

Amounts owed to group undertakings

290,086

288,314

Other creditors

3,958,740

1,675,712

4,252,810

1,964,026

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Other loans

3,161,159

1,055,000

The loans are secured via a fixed and floating charge over all property and undertakings of the company.