REGISTERED NUMBER: 11203418 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Stella Property Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Statement of Financial Position

3

Notes to the Financial Statements

4

DIRECTORS:

Mrs V Colman

M Colman

REGISTERED OFFICE:

Charter House, Wyvern Court

Stanier Way

Wyvern Business Park

Derby

Derbyshire

DE21 6BF

REGISTERED NUMBER:

11203418 (England and Wales)

ACCOUNTANTS:

M. J. Shapcott & Co. Limited

Chartered Accountants

Charter House, Wyvern Court

Stanier Way

Derby

DE21 6BF

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Statement of Financial Position. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Stella Property Ltd for the year ended 28 February 2026 which comprise the Income Statement, Other Comprehensive Income, Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Stella Property Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Stella Property Ltd and state those matters that we have agreed to state to the Board of Directors of Stella Property Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stella Property Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Stella Property Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Stella Property Ltd. You consider that Stella Property Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Stella Property Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

M. J. Shapcott & Co. Limited

Chartered Accountants

Charter House, Wyvern Court

Stanier Way

Derby

DE21 6BF

7 July 2026

FIXED ASSETS

Tangible assets

4

9,870

10,786

Investment property

5

1,071,000

1,071,000

1,080,870

1,081,786

CURRENT ASSETS

Debtors

6

3,159

840

Prepayments and accrued income

587

-

Cash at bank

9,618

105,189

13,364

106,029

CREDITORS

Amounts falling due within one year

7

842,237

954,939

NET CURRENT LIABILITIES

(828,873

)

(848,910

)

TOTAL ASSETS LESS CURRENT LIABILITIES

251,997

232,876

PROVISIONS FOR LIABILITIES

(65,693

)

(61,200

)

ACCRUALS AND DEFERRED INCOME

(2,720

)

(2,240

)

NET ASSETS

183,584

169,436

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

10

290,453

294,947

Retained earnings

(106,969

)

(125,611

)

183,584

169,436

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 7 July 2026 and were signed on its behalf by:

M Colman - Director

1.	STATUTORY INFORMATION

Stella Property Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

Deferred tax

Deferred tax is recognised in respect of all 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 March 2025

20,789

650

21,439

Additions

929

-

929

At 28 February 2026

21,718

650

22,368

DEPRECIATION

At 1 March 2025

10,349

304

10,653

Charge for year

1,630

215

1,845

At 28 February 2026

11,979

519

12,498

NET BOOK VALUE

At 28 February 2026

9,739

131

9,870

At 28 February 2025

10,440

346

10,786

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 March 2025

and 28 February 2026

1,071,000

NET BOOK VALUE

At 28 February 2026

1,071,000

At 28 February 2025

1,071,000

Fair value at 28 February 2026 is represented by:

£

Valuation in 2021

77,748

Valuation in 2022

161,756

Valuation in 2024

93,000

Valuation in 2025

23,643

Cost

714,853

1,071,000

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

714,853

714,853

Aggregate depreciation

(83,526

)

(69,233

)

Investment Property was valued on an open market basis on 28 February 2025 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,159

840

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

529

-

Other creditors

841,708

954,939

842,237

954,939

8.

LOANS

An analysis of the maturity of loans is given below:

2026

2025

£

£

Amounts falling due within one year or on demand:

Other loans

748,589

853,589

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Other loans

748,589

853,589

The Director has Personal Guarantees on the Loans held by the Company.

10.

RESERVES

Fair

value

reserve

£

At 1 March 2025

294,947

Transfers

(4,494

)

At 28 February 2026

290,453