Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-011The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.falsefalseManagement consultancy activities other than financial management1truefalse 14899902 2024-04-01 2025-03-31 14899902 2023-05-29 2024-03-31 14899902 2025-03-31 14899902 2024-03-31 14899902 c:Director1 2024-04-01 2025-03-31 14899902 d:CurrentFinancialInstruments 2025-03-31 14899902 d:CurrentFinancialInstruments 2024-03-31 14899902 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 14899902 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14899902 d:ShareCapital 2025-03-31 14899902 d:ShareCapital 2024-03-31 14899902 d:RetainedEarningsAccumulatedLosses 2025-03-31 14899902 d:RetainedEarningsAccumulatedLosses 2024-03-31 14899902 c:OrdinaryShareClass1 2024-04-01 2025-03-31 14899902 c:OrdinaryShareClass1 2025-03-31 14899902 c:OrdinaryShareClass1 2024-03-31 14899902 c:FRS102 2024-04-01 2025-03-31 14899902 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 14899902 c:FullAccounts 2024-04-01 2025-03-31 14899902 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14899902 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14899902









STELLART LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2025

 
STELLART LIMITED
REGISTERED NUMBER: 14899902

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
6,858
-

Cash at bank and in hand
 5 
21,179
13,040

  
28,037
13,040

Creditors: amounts falling due within one year
 6 
(25,223)
(24,039)

Net current assets/(liabilities)
  
 
 
2,814
 
 
(10,999)

Total assets less current liabilities
  
2,814
(10,999)

  

Net assets/(liabilities)
  
2,814
(10,999)


Capital and reserves
  

Called up share capital 
 7 
41,950
1

Profit and loss account
  
(39,136)
(11,000)

  
2,814
(10,999)


Page 1

 
STELLART LIMITED
REGISTERED NUMBER: 14899902
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

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 July 2025.




P Del Sol Lamarca
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
STELLART LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

1.


General information

Stellart Limited is a private limited by shares, incorporated in United Kingdom (registered number:
14899902) The registered office of the company is 101 New Cavendish Street, 1st Floor South, London,
United Kingdom, W1W 6XH.The financial statements are presented in GBP, which is the functional
currency of the company. 

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 following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
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.

Page 3

 
STELLART LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
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.


3.


Employees

The average monthly number of employees, including directors, during the period was 1 (2024 - 1).


4.


Debtors

2025
2024
£
£


Trade debtors
5,001
-

Other debtors
1,857
-

6,858
-



5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
21,179
13,040

21,179
13,040



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other creditors
20,173
19,899

Accruals and deferred income
5,050
4,140

25,223
24,039


Page 4

 
STELLART LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2025

7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



41,950 (2024 - 1) Ordinary shares of £1.00 each
41,950
1




 
Page 5