STELLA IMPORTS LIMITED

Company Registration Number:
04694585 (England and Wales)

Unaudited abridged accounts for the year ended 31 March 2025

Period of accounts

Start date: 01 April 2024

End date: 31 March 2025

STELLA IMPORTS LIMITED

Contents of the Financial Statements

for the Period Ended 31 March 2025

Balance sheet
Notes

STELLA IMPORTS LIMITED

Balance sheet

As at 31 March 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 70,487 87,211
Investments:   0 0
Total fixed assets: 70,487 87,211
Current assets
Stocks: 66,285 54,895
Debtors:   138,957 140,191
Cash at bank and in hand: 15,671 6,791
Investments:   0 0
Total current assets: 220,913 201,877
Creditors: amounts falling due within one year:   (142,778) (152,399)
Net current assets (liabilities): 78,135 49,478
Total assets less current liabilities: 148,622 136,689
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Total net assets (liabilities): 148,622 136,689
Capital and reserves
Called up share capital: 200,100 200,100
Share premium account: 0 0
Revaluation reserve: 00
Other reserves: 0 0
Profit and loss account: (51,478) (63,411)
Shareholders funds: 148,622 136,689

The notes form part of these financial statements

STELLA IMPORTS LIMITED

Balance sheet statements

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 03 December 2025
and signed on behalf of the board by:

Name: M Stower
Status: Director

The notes form part of these financial statements

STELLA IMPORTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

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. Revenue is recognised by the company dependant on the nature of the sale. Turnover from tea and coffee sales is recognised on despatch of the goods. Turnover from machine sales is recognised on installation. Machine rental income is invoiced and recognised at the end of the month which the rental is due.

Tangible fixed assets and depreciation policy

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis: Plant & machinery - 25-33% Leasehold Improvements - 25% The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of Comprehensive Income.

Other accounting policies

Stock: Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Debtors: Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fairvalue, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment. 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.

STELLA IMPORTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

2. Employees

2025 2024
Average number of employees during the period 6 5

STELLA IMPORTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

3. Tangible Assets

Total
Cost £
At 01 April 2024 400,694
Additions 16,843
Disposals (37,522)
Revaluations 0
Transfers 0
At 31 March 2025 380,015
Depreciation
At 01 April 2024 313,483
Charge for year 32,522
On disposals (36,477)
Other adjustments 0
At 31 March 2025 309,528
Net book value
At 31 March 2025 70,487
At 31 March 2024 87,211

STELLA IMPORTS LIMITED

Notes to the Financial Statements

for the Period Ended 31 March 2025

4. Related party transactions

Name of the related party: EFG Investments Limited
Relationship:
Parent undertaking
Description of the Transaction: Amount due from EFG Investments Limited
£
Balance at 01 April 2024 30,552
Balance at 31 March 2025 22,552