Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-011falseSoftware development1falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false NI652306 2023-11-01 2024-04-30 NI652306 2022-11-01 2023-10-31 NI652306 2024-04-30 NI652306 2023-10-31 NI652306 1 2023-11-01 2024-04-30 NI652306 d:CompanySecretary1 2023-11-01 2024-04-30 NI652306 d:Director1 2023-11-01 2024-04-30 NI652306 d:RegisteredOffice 2023-11-01 2024-04-30 NI652306 d:Agent1 2023-11-01 2024-04-30 NI652306 c:CurrentFinancialInstruments 2024-04-30 NI652306 c:CurrentFinancialInstruments 2023-10-31 NI652306 c:CurrentFinancialInstruments c:WithinOneYear 2024-04-30 NI652306 c:CurrentFinancialInstruments c:WithinOneYear 2023-10-31 NI652306 c:ShareCapital 2024-04-30 NI652306 c:ShareCapital 2023-10-31 NI652306 c:RetainedEarningsAccumulatedLosses 2023-11-01 2024-04-30 NI652306 c:RetainedEarningsAccumulatedLosses 2024-04-30 NI652306 c:RetainedEarningsAccumulatedLosses 2023-10-31 NI652306 d:OrdinaryShareClass1 2023-11-01 2024-04-30 NI652306 d:OrdinaryShareClass1 2024-04-30 NI652306 d:OrdinaryShareClass1 2023-10-31 NI652306 d:FRS102 2023-11-01 2024-04-30 NI652306 d:AuditExemptWithAccountantsReport 2023-11-01 2024-04-30 NI652306 d:FullAccounts 2023-11-01 2024-04-30 NI652306 d:PrivateLimitedCompanyLtd 2023-11-01 2024-04-30 NI652306 e:PoundSterling 2023-11-01 2024-04-30 xbrli:shares iso4217:GBP xbrli:pure

Unaudited Financial Statements
Stellar Interactive Limited
For the period ended 30 April 2024



































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 Advisors (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
Accountants' 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 period ended 30 April 2024

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 period ended 30 April 2024, 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 International Standard on Related Services 4410  (Revised) Compilation Engagements issued by the International Auditing and Assurance Standards Board  (the ‘IAASB’’) and have complied with the ethical guidance laid down by the IESBA Code and Chartered  Accountants Ireland relating to members undertaking the compilation of financial statements. 

You have approved the financial statements for the period ended 30 April 2024 and you have acknowledged on the Balance sheet as at 30 April 2024 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 period ended 30 April 2024.

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 Advisors (NI) LLP

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







Date:   31 January 2025
Page 1

 
Stellar Interactive Limited
Registered number:NI652306

Balance sheet
As at 30 April 2024

30 April
31 October
2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 5 
100
100

Cash at bank and in hand
 6 
-
908

  
100
1,008

Creditors: amounts falling due within one year
 7 
(1,091)
(908)

Net current (liabilities)/assets
  
 
 
(991)
 
 
100

Total assets less current liabilities
  
(991)
100

  

Net (liabilities)/assets
  
(991)
100


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
 9 
(1,091)
-

  
(991)
100


Page 2

 
Stellar Interactive Limited
Registered number:NI652306

Balance sheet (continued)
As at 30 April 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period 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 31 January 2025.




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 period ended 30 April 2024

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. 

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 company has made a loss of £1,091 (2023: £Nil as dormant) during the period, and has net liabilities of £991 as at 30 April 2024 (2013: net assets of £100). The company meets its working capital requirements through financial support from the director and is dependent on this continuing support. The directors are confident the support will continue to be made available to allow the company to trade for the foreseeable future. On this basis these financial statements therefore continue to be prepared on the going concern basis.

 
2.3

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.4

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.

 
2.5

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 period ended 30 April 2024

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 period was 1 (2023 - 1).


5.


Debtors

30 April
31 October
2024
2023
£
£


Other debtors
100
100

100
100



6.


Cash and cash equivalents

30 April
31 October
2024
2023
£
£

Cash at bank and in hand
-
908

-
908



7.


Creditors: Amounts falling due within one year

30 April
31 October
2024
2023
£
£

Amounts owed to group company
1,091
908

1,091
908


Page 5

 
Stellar Interactive Limited
 
 
Notes to the financial statements
For the period ended 30 April 2024

8.


Share capital

30 April
31 October
2024
2023
£
£
Allotted, called up and partly paid



100 (2023 - 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