ESTRELLA VENTURES LTD


Directors	ESTRELLA, Tanya
	SULLIVAN, Abigail Marie


Registered Address	The Dutch Barn Bremhill Grove Farm
	East Tytherton
	Chippenham
	SN15 4LX


Registered Number	12581498 (England and Wales)

Balance Sheet as at
30 April 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		9,656		4,002
			9,656		4,002
Current assets
Debtors	4	24,469		86,185
Cash at bank and on hand		76,263		191,359
		100,732		277,544
Creditors amounts falling due within one year	5	(80,372)		(116,582)
Net current assets (liabilities)			20,360		160,962
Total assets less current liabilities			30,016		164,964
Provisions for liabilities	6		(2,414)		-
Net assets			27,602		164,964
Capital and reserves
Called up share capital			1		1
Profit and loss account			27,601		164,963
Shareholders' funds			27,602		164,964

The company was entitled to exemption from audit for this reporting period 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 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 and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 9 September 2026, and are signed on its behalf by:

ESTRELLA, Tanya
Director
Registered Company No. 12581498

ESTRELLA VENTURES LTD

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue 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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2026		2025
	Average number of employees during the year	9		11

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 May 25	21,168	21,168
Additions	12,265	12,265
At 30 April 26	33,433	33,433
Depreciation and impairment
At 01 May 25	17,166	17,166
Charge for year	6,611	6,611
At 30 April 26	23,777	23,777
Net book value
At 30 April 26	9,656	9,656
At 30 April 25	4,002	4,002

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	23,135	69,704
Other debtors	-	4,975
Prepayments and accrued income	1,334	11,506
Total	24,469	86,185

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	10,446	4,543
Taxation and social security	63,769	101,041
Other creditors	1,459	1,818
Accrued liabilities and deferred income	4,698	9,180
Total	80,372	116,582


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

6.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	2,414	-
Total	2,414	-