IRIS Accounts Production v25.1.4.42 07070457 director 1.12.23 30.11.24 30.11.24 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 07070457 2023-11-30 07070457 2024-11-30 07070457 2023-12-01 2024-11-30 07070457 2022-11-30 07070457 2022-12-01 2023-11-30 07070457 2023-11-30 07070457 ns15:EnglandWales 2023-12-01 2024-11-30 07070457 ns14:PoundSterling 2023-12-01 2024-11-30 07070457 ns10:Director1 2023-12-01 2024-11-30 07070457 ns10:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 07070457 ns10:SmallEntities 2023-12-01 2024-11-30 07070457 ns10:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 07070457 ns10:SmallCompaniesRegimeForDirectorsReport 2023-12-01 2024-11-30 07070457 ns10:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 07070457 ns10:FullAccounts 2023-12-01 2024-11-30 07070457 ns5:CurrentFinancialInstruments 2024-11-30 07070457 ns5:CurrentFinancialInstruments 2023-11-30 07070457 ns5:ShareCapital 2024-11-30 07070457 ns5:ShareCapital 2023-11-30 07070457 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 07070457 ns5:RetainedEarningsAccumulatedLosses 2023-11-30 07070457 ns10:RegisteredOffice 2023-12-01 2024-11-30 07070457 ns5:ComputerEquipment 2023-11-30 07070457 ns5:ComputerEquipment 2023-12-01 2024-11-30 07070457 ns5:ComputerEquipment 2024-11-30 07070457 ns5:ComputerEquipment 2023-11-30 07070457 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-11-30 07070457 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-11-30 07070457 ns5:DeferredTaxation 2023-11-30 07070457 ns5:DeferredTaxation 2023-12-01 2024-11-30 07070457 ns5:DeferredTaxation 2024-11-30 07070457 ns5:OtherTransactionType1 2023-12-01 2024-11-30

REGISTERED NUMBER: 07070457 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2024 |

| FOR |

| STELLAR SEARCH LIMITED |

| STELLAR SEARCH LIMITED (REGISTERED NUMBER: 07070457) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

Page |

| Statement of Financial Position | 1 |

| Notes to the Financial Statements | 2 |

| STELLAR SEARCH LIMITED (REGISTERED NUMBER: 07070457) |

STATEMENT OF FINANCIAL POSITION

30 NOVEMBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 24,408 |  | 30,271 |  |

CURRENT ASSETS

Debtors | 5 | 694,475 |  | 693,391 |  |

Cash at bank | 380,152 |  | 327,150 |  |

1,074,627 |  | 1,020,541 |  |

CREDITORS

Amounts falling due within one year | 6 | 793,729 |  | 780,686 |  |

NET CURRENT ASSETS | 280,898 |  | 239,855 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 305,306 |  | 270,126 |  |

PROVISIONS FOR LIABILITIES | 7 | 6,102 |  | 7,568 |  |

NET ASSETS | 299,204 |  | 262,558 |  |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 299,194 |  | 262,548 |  |

299,204 |  | 262,558 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 29 September 2025 and were signed by:

Mr S Pardalakis - Director

| STELLAR SEARCH LIMITED (REGISTERED NUMBER: 07070457) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

1. | STATUTORY INFORMATION

| Stellar Search Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 07070457

| Registered office: | 1 Kings Avenue

| London

| N21 3NA

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Significant judgements and estimates

| In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

| The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future period.

| There are no significant judgements or estimates involved in the preparation of the financial statements.

| Revenue

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

| Revenue is recognized when services are rendered to the customers.

| Property, plant and equipment

| Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

| The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

| Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

| Computer equipment - 33.33% on cost

| The company has adopted the policy of not to depreciate the asset in the year of purchase, however full depreciation will be provided in the year of disposal.

| 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 statement of financial position date.

| STELLAR SEARCH LIMITED (REGISTERED NUMBER: 07070457) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2024

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the statement of financial position 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.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pension costs and 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.

| Cash and cash equivalent

| Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

| Financial instruments

| Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

| Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 22 (2023 - 20 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Computer

| equipment

£ |

| COST

| At 1 December 2023 | 55,828 |  |

| Additions | 8,279 |  |

| At 30 November 2024 | 64,107 |  |

| DEPRECIATION

| At 1 December 2023 | 25,557 |  |

| Charge for year | 14,142 |  |

| At 30 November 2024 | 39,699 |  |

| NET BOOK VALUE

| At 30 November 2024 | 24,408 |  |

| At 30 November 2023 | 30,271 |  |

| STELLAR SEARCH LIMITED (REGISTERED NUMBER: 07070457) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2024

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 632,684 |  | 588,911 |  |

| Other debtors | 61,791 |  | 104,480 |  |

694,475 |  | 693,391 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade creditors | 169,199 |  | 139,383 |  |

| Amounts owed to group undertakings | 339,010 |  | 341,360 |  |

| Taxation and social security | 125,066 |  | 92,124 |  |

| Other creditors | 160,454 |  | 207,819 |  |

793,729 |  | 780,686 |  |

7. | PROVISIONS FOR LIABILITIES

2024 | 2023 |

£ | £ |

| Deferred tax | 6,102 |  | 7,568 |  |

| Deferred |

| tax |

£ |

| Balance at 1 December 2023 | 7,568 |  |

| Credit to Income Statement during year | (1,466 | ) |

| Balance at 30 November 2024 | 6,102 |  |

8. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

| Included in other debtors due within one year is an amount of £120 (2023: £120) due from the connected company with common control.The loan remains interest free and recoverable on demand.