Acorah Software Products - Accounts Production 19.3.600 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 07283386 G Archer-Cox S Fasham iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07283386 2024-12-31 07283386 2025-12-31 07283386 2025-01-01 2025-12-31 07283386 frs-core:CurrentFinancialInstruments 2025-12-31 07283386 frs-core:Non-currentFinancialInstruments 2025-12-31 07283386 frs-core:ComputerEquipment 2025-12-31 07283386 frs-core:ComputerEquipment 2025-01-01 2025-12-31 07283386 frs-core:ComputerEquipment 2024-12-31 07283386 frs-core:FurnitureFittings 2025-12-31 07283386 frs-core:FurnitureFittings 2025-01-01 2025-12-31 07283386 frs-core:FurnitureFittings 2024-12-31 07283386 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-12-31 07283386 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 07283386 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-12-31 07283386 frs-core:SharePremium 2025-12-31 07283386 frs-core:ShareCapital 2025-12-31 07283386 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 07283386 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07283386 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 07283386 frs-bus:SmallEntities 2025-01-01 2025-12-31 07283386 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 07283386 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07283386 frs-core:UnlistedNon-exchangeTraded 2025-12-31 07283386 frs-core:UnlistedNon-exchangeTraded 2024-12-31 07283386 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 07283386 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-12-31 07283386 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 07283386 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-12-31 07283386 frs-bus:Director1 2025-01-01 2025-12-31 07283386 frs-bus:Director2 2025-01-01 2025-12-31 07283386 frs-countries:EnglandWales 2025-01-01 2025-12-31 07283386 2023-12-31 07283386 2024-12-31 07283386 2024-01-01 2024-12-31 07283386 frs-core:CurrentFinancialInstruments 2024-12-31 07283386 frs-core:Non-currentFinancialInstruments 2024-12-31 07283386 frs-core:SharePremium 2024-12-31 07283386 frs-core:ShareCapital 2024-12-31 07283386 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 07283386
Stellar Creative Ltd
Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07283386
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 14,672 16,778
Investments 5 82 82
14,754 16,860
CURRENT ASSETS
Debtors 6 435,967 511,181
Cash at bank and in hand 39,888 74,944
475,855 586,125
Creditors: Amounts Falling Due Within One Year 7 (166,192 ) (167,587 )
NET CURRENT ASSETS (LIABILITIES) 309,663 418,538
TOTAL ASSETS LESS CURRENT LIABILITIES 324,417 435,398
Creditors: Amounts Falling Due After More Than One Year 8 (7,930 ) -
NET ASSETS 316,487 435,398
CAPITAL AND RESERVES
Called up share capital 9 4 4
Share premium account 1 1
Profit and Loss Account 316,482 435,393
SHAREHOLDERS' FUNDS 316,487 435,398
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
G Archer-Cox
Director
S Fasham
Director
8 March 2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Stellar Creative Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07283386 . The registered office is 8th Floor (C/O Mindspace), 9 Appold Street, London, EC2A 2AP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 5 Years - straight line
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2024: 6)
8 6
4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2025 673 7,100 70,858 78,631
Additions - - 4,248 4,248
As at 31 December 2025 673 7,100 75,106 82,879
Depreciation
As at 1 January 2025 310 5,138 56,405 61,853
Provided during the period 166 703 5,485 6,354
As at 31 December 2025 476 5,841 61,890 68,207
Net Book Value
As at 31 December 2025 197 1,259 13,216 14,672
As at 1 January 2025 363 1,962 14,453 16,778
5. Investments
Unlisted
£
Cost or Valuation
As at 1 January 2025 82
As at 31 December 2025 82
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 82
As at 1 January 2025 82
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 71,026 191,653
Prepayments and accrued income - 145,678
Corporation tax recoverable assets - 15,250
Net wages 343 -
Amounts owed by group undertakings 364,532 158,534
435,901 511,115
Due after more than one year
Other debtors 66 66
435,967 511,181
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 82,440 110,179
Corporation tax 21,754 -
Other taxes and social security 18,494 10,642
Other creditors 1,728 1,735
Accruals and deferred income 41,349 32,235
Directors' loan accounts 427 12,796
166,192 167,587
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Accruals and deferred income 7,930 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
Page 5