STELLAR LIGHTING LTD

STELLAR LIGHTING LTD
Statement of Financial Position
As at 31 March 2026

	2026		2025
	£	£	£	£
Fixed assets		910		260
Current assets	63,893		48,741
Prepayments and accrued income	722		471
Creditors: amount falling due within one year	(10,080)		(4,145)
Net current assets		54,535		45,067
Total assets less current liabilities		55,445		45,327
Net assets		55,445		45,327


Capital and reserves		55,445		45,327

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.

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 2025	3,855	3,855
Additions	1,032	1,032
Disposals	-	-
At 31 March 2026	4,887	4,887
Depreciation
At 01 April 2025	3,595	3,595
Charge for year	382	382
On disposals	-	-
At 31 March 2026	3,977	3,977
Net book values
Closing balance as at 31 March 2026	910	910
Opening balance as at 01 April 2025	260	260

3.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

For the year ended 31 March 2026 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 2026 and were signed by:

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

Reports Dated : 01/07/2026	Registered Number: 08935431
England and Wales
STELLAR LIGHTING LTD

Unaudited Financial Statements

Period of accounts Start date: 01 April 2025 End date: 31 March 2026