STELLAR LIGHTING LTD

STELLAR LIGHTING LTD
Statement of Financial Position
As at 31 March 2025

	2025		2024
	£	£	£	£
Fixed assets		260		890
Current assets	48,741		58,127
Prepayments and accrued income	471		674
Creditors: amount falling due within one year	(4,145)		(14,376)
Net current assets		45,067		44,425
Total assets less current liabilities		45,327		45,315
Net assets		45,327		45,315


Capital and reserves		45,327		45,315

NOTES TO THE ACCOUNTS

General Information

STELLAR LIGHTING LTD is a private company, limited by shares, registered in England and Wales, registration number 08935431, registration address 128 City Road, London, EC1V 2NX.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 105 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

25% Reducing Balance

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 April 2024	3,737	3,737
Additions	118	118
Disposals	-	-
At 31 March 2025	3,855	3,855
Depreciation
At 01 April 2024	-	-
Charge for year	3,595	3,595
On disposals	-	-
At 31 March 2025	3,595	3,595
Net book values
Closing balance as at 31 March 2025	260	260
Opening balance as at 01 April 2024	890	890

3.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.

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

These accounts have been prepared in accordance with the micro-entity provisions and FRS 105, the Financial Reporting Standard applicable to the micro-entities regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 04 June 2025 and were signed by:

--------------------------------
Janos Zoltan Hampel
Director

Reports Dated : 08/10/2025	Registered Number: 08935431
England and Wales
STELLAR LIGHTING LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025