Stellify Capital Limited 11476445 false 2024-04-06 2025-04-05 2025-04-05 The principal activity of the company is An Investment Company Digita Accounts Production Advanced 6.30.9574.0 true 11476445 2024-04-06 2025-04-05 11476445 2025-04-05 11476445 core:CurrentFinancialInstruments 2025-04-05 11476445 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-05 11476445 bus:SmallEntities 2024-04-06 2025-04-05 11476445 bus:AuditExemptWithAccountantsReport 2024-04-06 2025-04-05 11476445 bus:FullAccounts 2024-04-06 2025-04-05 11476445 bus:SmallCompaniesRegimeForAccounts 2024-04-06 2025-04-05 11476445 bus:RegisteredOffice 2024-04-06 2025-04-05 11476445 bus:Director1 2024-04-06 2025-04-05 11476445 bus:PrivateLimitedCompanyLtd 2024-04-06 2025-04-05 11476445 core:OtherRelatedParties 2024-04-06 2025-04-05 11476445 countries:AllCountries 2024-04-06 2025-04-05 11476445 2023-04-06 2024-04-05 11476445 2024-04-05 11476445 core:CurrentFinancialInstruments 2024-04-05 11476445 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-05 iso4217:GBP xbrli:pure

Registration number: 11476445

Stellify Capital Limited
Annual Report and Unaudited Financial Statements
for the Year Ended 5 April 2025

Stellify Capital Limited

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

Stellify Capital Limited

(Registration number: 11476445)
Balance Sheet as at 5 April 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 5,917 | 800,000
Investments | 5 | 3,993,283 | 3,546,524
Cash at bank and in hand |  | 60,035 | 139,806
|  | 4,059,235 | 4,486,330
Creditors: Amounts falling due within one year | 6 | (2,545,056) | (3,234,812)
Net assets |  | 1,514,179 | 1,251,518
Capital and reserves |  |  |
Called up share capital |  | 142 | 100
Retained earnings |  | 1,514,037 | 1,251,418
Shareholders' funds |  | 1,514,179 | 1,251,518

For the financial year ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 21 October 2025 and signed on its behalf by:

......................................... Mr JN Jones Director

Stellify Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
1A Airdale Road
Stone
Staffordshire
ST15 8DP
United Kingdom

These financial statements were authorised for issue by the Board on 21 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Stellify Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 4).

Stellify Capital Limited

Notes to the Unaudited Financial Statements for the Year Ended 5 April 2025

4 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 5,917 | 800,000
| 5,917 | 800,000

5 | Current asset investments

| 2025 £ | 2024 £
Other investments | 3,993,283 | 3,546,524

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | - | 63,402
Accruals and deferred income | 984 | 720
Other creditors | 2,544,072 | 3,170,690
| 2,545,056 | 3,234,812

7 | Related party transactions

Summary of transactions with other related parties

Directors loan account
Included in other creditors is the directors loan account. No interest has been charged on the loan and no repayment date has been set. At the balance sheet date the amount due to the directors was £2,448,406 (2024 - £3,138,448).