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Unaudited Financial Statements
Stellar Interactive Limited
For the year ended 31 October 2023



































Registered number: NI652306

 
Stellar Interactive Limited
 

Company Information


Director
Paul Ross 




Company secretary
Mr Rodney Ross



Registered number
NI652306



Registered office
C/O Grant Thornton
12-15 Donegall Square West

Belfast

Co. Antrim

BT1 6JH




Accountants
Grant Thornton (NI) LLP
Chartered Accountants

12 - 15 Donegall Square West

Belfast

BT1 6JH




Bankers
Metro Bank
One Southhampton Row

London

WC1B 5HA





 
Stellar Interactive Limited
 

Contents



Page
Accountant's report
1
Balance sheet
2 - 3
Notes to the financial statements
4 - 6


  
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Independent Accountant's Report to the director of the unaudited financial statements of Stellar Interactive Limited for the year ended 31 October 2023

In order to assist you fulfil your duties under the Companies Act 2006, we have compiled the financial statements of Stellar Interactive Limited for the year ended 31 October 2023, which comprise the Statement of comprehensive income, the Balance sheet, the Statement of changes in equity and the related notes to the financial statements, including a summary of significant accounting policies, from the company's accounting records and from information and explanations you have given to us.

The financial statements have been prepared on the basis set out in the notes to the financial statements.

This report is made solely to the directors of Stellar Interactive Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely that we might compile the financial statements that we have been engaged to compile, report to the company's directors that we have done so and state those matters that we have agreed to state to the directors of Stellar Interactive Limited, as a body, in this report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stellar Interactive Limited and its directors, as a body, for our work or for this report.


We have carried out this engagement in accordance with the technical guidance issued by Chartered Accountants Ireland ("the Institute") and have complied with the ethical guidance laid down by the Institute relating to members undertaking the compilation of financial statements.

You have approved the financial statements for the year ended 31 October 2023 and you have acknowledged on the Balance sheet as at 31 October 2023 your duty to ensure that Stellar Interactive Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view in accordance with the Companies Act 2006. You consider that Stellar Interactive Limited is exempt from the statutory audit requirement for the year ended 31 October 2023.

We have not been instructed to carry out an audit or review the financial statements of Stellar Interactive Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. 




  


Grant Thornton (NI) LLP

Chartered Accountants
12 - 15 Donegall Square West
Belfast
BT1 6JH







Date:   26 July 2024
Page 1

 
Stellar Interactive Limited
Registered number:NI652306

Balance sheet
As at 31 October 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

Cash at bank and in hand
 6 
908
908

  
1,008
1,008

Creditors: amounts falling due within one year
 7 
(908)
(908)

Net current assets
  
 
 
100
 
 
100

Total assets less current liabilities
  
100
100

  

Net assets
  
100
100


Capital and reserves
  

Called up share capital 
 8 
100
100

  
100
100


Page 2

 
Stellar Interactive Limited
Registered number:NI652306

Balance sheet (continued)
As at 31 October 2023

For the year ended 31 October 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 26 July 2024.




Paul Ross
Director

The notes on pages 4 to 6 form part of these financial statements.

Page 3

 
Stellar Interactive Limited
 
 
Notes to the financial statements
For the year ended 31 October 2023

1.


General information

Stellar Interactive Limited is a company limited by shares and incorporated in Northern Ireland. The registered office is 12-15 Donegall Square West, Belfast, Northern Ireland, BT1 6JH. 
The company was dormant during the period. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies (see note 3).
The financial statements are presented in Sterling (£).
The following principal accounting policies have been applied:

 
2.2

Going concern

The director has assessed that there are adequate resources to meet the ongoing costs of the business for a minimum of 12 months from the date of signing the financial statements. For this reason the financial statements have been prepared on a going concern basis which presumes the realisation of assets and liabilities in the normal course of business.

 
2.3

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.4

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 4

 
Stellar Interactive Limited
 
 
Notes to the financial statements
For the year ended 31 October 2023

3.


Judgements in applying accounting policies and key sources of estimation uncertainty

Estimates and judgements are required when applying accounting policies. These are continually evaluated
and are based on historical experience and other factors, including expectations of future events that are
believed to be reasonable under the circumstances.
The company makes estimates and assumptions concerning the future, which can involve a high degree of
judgement or complexity. The resulting accounting estimates will, by definition, seldom equal the related
actual results. 
In the directors' opinions, there are no significant judgements, estimates and assumptions made about the recognition of assets, liabilities, incomes and expenses.


4.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


5.


Debtors

2023
2022
£
£


Other debtors
100
100

100
100



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
908
908

908
908



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group company
908
908

908
908


Page 5

 
Stellar Interactive Limited
 
 
Notes to the financial statements
For the year ended 31 October 2023

8.


Share capital

2023
2022
£
£
Allotted, called up and partly paid



100 (2022 - 100) Ordinary shares of £1.00 each
100
100



9.


Reserves

Profit and loss account

This includes all current and prior period profits and losses.


10.


Related party transactions

The company has availed of the exemption under FRS102 section 33 which does not require disclosure of transactions entered into between any subsidiary undertaking which is wholly owned by a member of that group.


11.


Post balance sheet events

There has been no significant events since the reporting period end.


12.


Controlling party

The company is controlled by the director.

Page 6