IRIS Accounts Production v23.3.0.418 08276343 Board of Directors 1.12.22 30.11.23 30.11.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh082763432022-11-30082763432023-11-30082763432022-12-012023-11-30082763432021-11-30082763432021-12-012022-11-30082763432022-11-3008276343ns10:Originalns15:EnglandWales2022-12-012023-11-3008276343ns14:PoundSterlingns10:Original2022-12-012023-11-3008276343ns10:Originalns10:Director12022-12-012023-11-3008276343ns10:Original2022-12-012023-11-3008276343ns10:Original2023-11-3008276343ns10:Originalns10:PrivateLimitedCompanyLtd2022-12-012023-11-3008276343ns10:Originalns10:SmallEntities2022-12-012023-11-3008276343ns10:Originalns10:AuditExempt-NoAccountantsReport2022-12-012023-11-3008276343ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-12-012023-11-3008276343ns10:SmallCompaniesRegimeForAccountsns10:Original2022-12-012023-11-3008276343ns10:Originalns10:FullAccounts2022-12-012023-11-3008276343ns10:Original12022-12-012023-11-3008276343ns10:Originalns10:Director22022-12-012023-11-3008276343ns10:Originalns10:RegisteredOffice2022-12-012023-11-3008276343ns10:Original2022-11-3008276343ns10:Originalns5:CurrentFinancialInstruments2023-11-3008276343ns10:Originalns5:CurrentFinancialInstruments2022-11-3008276343ns5:ShareCapitalns10:Original2023-11-3008276343ns5:ShareCapitalns10:Original2022-11-3008276343ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-11-3008276343ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-11-3008276343ns5:IntangibleAssetsOtherThanGoodwillns10:Original2022-12-012023-11-3008276343ns10:Originalns5:ComputerEquipment2022-12-012023-11-3008276343ns10:Original2021-12-012022-11-3008276343ns10:Originalns5:NetGoodwill2022-11-3008276343ns10:Originalns5:NetGoodwill2023-11-3008276343ns10:Originalns5:NetGoodwill2022-11-3008276343ns10:Originalns5:PlantMachinery2022-11-3008276343ns10:Originalns5:ComputerEquipment2022-11-3008276343ns10:Original2022-11-3008276343ns10:Originalns5:PlantMachinery2022-12-012023-11-3008276343ns10:Originalns5:PlantMachinery2023-11-3008276343ns10:Originalns5:ComputerEquipment2023-11-3008276343ns10:Originalns5:PlantMachinery2022-11-3008276343ns10:Originalns5:ComputerEquipment2022-11-3008276343ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-11-3008276343ns10:Originalns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-11-30
REGISTERED NUMBER: 08276343 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Stella Pictures Ltd

Stella Pictures Ltd (Registered number: 08276343)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Stella Pictures Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mr D Hambury
Mrs A Kawabe





REGISTERED OFFICE: 7 Brookfield Avenue
Carshalton
Surrey
SM1 3QW





REGISTERED NUMBER: 08276343 (England and Wales)





ACCOUNTANTS: Black Barn Accountants Ltd
The Technology Centre
Station Road
Framlingham
Woodbridge
Suffolk
IP13 9EZ

Stella Pictures Ltd (Registered number: 08276343)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 15,000 15,000
Tangible assets 5 28,464 30,098
43,464 45,098

CURRENT ASSETS
Debtors 6 20,265 12,332
Cash at bank 35,477 35,559
55,742 47,891
CREDITORS
Amounts falling due within one year 7 34,949 25,760
NET CURRENT ASSETS 20,793 22,131
TOTAL ASSETS LESS CURRENT
LIABILITIES

64,257

67,229

PROVISIONS FOR LIABILITIES 4,890 4,010
NET ASSETS 59,367 63,219

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 59,363 63,215
SHAREHOLDERS' FUNDS 59,367 63,219

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Stella Pictures Ltd (Registered number: 08276343)

Balance Sheet - continued
30 November 2023


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 Board of Directors and authorised for issue on 4 March 2024 and were signed on its behalf by:





Mr D Hambury - Director


Stella Pictures Ltd (Registered number: 08276343)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Stella Pictures Ltd 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.

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

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer & office equipment - 25% on reducing balance

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 & 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2012.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Stella Pictures Ltd (Registered number: 08276343)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 December 2022
and 30 November 2023 15,000
NET BOOK VALUE
At 30 November 2023 15,000
At 30 November 2022 15,000

5. TANGIBLE FIXED ASSETS
Computer
Camera & office
store equipment Totals
£    £    £   
COST
At 1 December 2022 8,499 49,468 57,967
Additions - 5,021 5,021
At 30 November 2023 8,499 54,489 62,988
DEPRECIATION
At 1 December 2022 - 27,869 27,869
Charge for year - 6,655 6,655
At 30 November 2023 - 34,524 34,524
NET BOOK VALUE
At 30 November 2023 8,499 19,965 28,464
At 30 November 2022 8,499 21,599 30,098

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 20,265 12,332

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 1,973 328
Taxation & social security 13,982 10,808
Other creditors 18,994 14,624
34,949 25,760