Stellar Engines Ltd

Stellar Engines Ltd
Contents Page
For the year ended 31 May 2025

Company information	1
Director's report	2
Statement of financial position	3
Notes to the financial statements	4

Stellar Engines Ltd
Company Information
For the year ended 31 May 2025

Director	Kelvin Long
Registered Number	08064238
Registered Office	65 Peach Street Wokingham Berkshire RG40 1XP
Accountants	Melanie Curtis Accountants Limited 65 Peach Street Berkshire Wokingham RG40 1XP

1

Stellar Engines Ltd
Director's Report
For the year ended 31 May 2025

Director's report and financial statements

The director presents his annual report and the financial statements for the year ended 31 May 2025.

Principal activities

Principal activity of the company during the financial year was of aerospace consultancy services.

Director

The director who served the company throughout the year was as follows:

Kelvin Long

On behalf of the board.

----------------------------------
Kelvin Long
Director

Date approved: 08 January 2026

2

Stellar Engines Ltd
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	-	4
		-	4
Current assets
Debtors	4	463	488
Cash at bank and in hand		6,596	17,722
		7,059	18,210
Creditors: amount falling due within one year	5	(3,804)	(3,402)
Net current assets		3,255	14,808

Total assets less current liabilities		3,255	14,812
Provisions for liabilities	6	2,826	1,485
Net assets		6,081	16,297

Capital and reserves
Called up share capital		1	1
Profit and loss account		6,080	16,296
Shareholders' funds		6,081	16,297

For the year ended 31 May 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 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 to the Registrar of Companies.

The financial statements were approved by the director on 08 January 2026 and were signed by:

-------------------------------
Kelvin Long
Director

3

Stellar Engines Ltd
Notes to the Financial Statements
For the year ended 31 May 2025

General Information

Stellar Engines Ltd is a private company, limited by shares, registered in England and Wales, registration number 08064238, registration address 65 Peach Street, Wokingham, Berkshire, RG40 1XP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

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.

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.

Going concern basis

The company meets its day to day working capital requirements through the support of its creditors. The director has considered the projected cash flow information for the company during the foreseeable post year-end period. On the basis of this cash flow information and discussions with the companys creditors, the director considers that the company will continue to operate within the available finance facilities. However, the margin of finance facilities over requirements is not large and, inherently there can be no certainty in relation to this matter. On this basis, the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the support of the company's creditors.

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.

Current and deferred tax assets and liabilities are not discounted.

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

33% Reducing Balance

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 June 2024	623	623
Additions	-	-
Disposals	-	-
At 31 May 2025	623	623
Depreciation
At 01 June 2024	619	619
Charge for year	4	4
On disposals	-	-
At 31 May 2025	623	623
Net book values
Closing balance as at 31 May 2025	-	-
Opening balance as at 01 June 2024	4	4

4.

Debtors: amounts falling due within one year

	2025 £	2024 £
Prepayments & Accrued Income	440	465
Taxation Recoverable	23	23
	463	488

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Accrued Expenses	1,890	1,800
Directors' Current Accounts	1,914	1,602
	3,804	3,402

6.

Provisions for liabilities

	2025 £		2024 £
Deferred Tax	(2,826)		(1,485)
	(2,826)		(1,485)

4

Registered Number: 08064238
England and Wales
STELLAR ENGINES LTD

Unaudited Financial Statements

Period of accounts Start date: 01 June 2024 End date: 31 May 2025