Stelladam Ltd

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—5

Report to the directors on the preparation of the unaudited statutory accounts of Stelladam Ltd for the year ended 30 April 2026

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Stelladam Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the directors of Stelladam Ltd , as a body, in accordance with the terms of our engagement letter dated 16 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of Stelladam Ltd and state those matters that we have agreed to state to the directors of Stelladam Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Stelladam Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Stelladam Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Stelladam Ltd . You consider that Stelladam 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 accounts of Stelladam 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 financial statements.

1 October 2026

APH Accountancy Services Ltd

Chartered Certified Accountants

Office 2 The Reach

687-693 London Road

Westcliff-On-Sea

Essex

SS0 9PA

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Stelladam Ltd

Balance Sheet

As At 30 April 2026

Balance Sheet

Registered number: 15677529

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	225,011		75,011
Investments	5	1		1
Cash at bank and in hand		261,444		379,223

		486,456		454,235
Creditors: Amounts Falling Due Within One Year	6	(2,250 )		(2,744 )

NET CURRENT ASSETS (LIABILITIES)			484,206		451,491

TOTAL ASSETS LESS CURRENT LIABILITIES			484,206		451,491

NET ASSETS			484,206		451,491

CAPITAL AND RESERVES
Called up share capital	7		1		1
Profit and Loss Account			484,205		451,490

SHAREHOLDERS' FUNDS			484,206		451,491

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Stelladam Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 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

Mr Adam Pighini

Director

1 October 2026

The notes on pages 4 to 5 form part of these financial statements.

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Stelladam Ltd

Notes to the Financial Statements

For The Year Ended 30 April 2026

Notes to the Financial Statements

1. General Information

Stelladam Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15677529 . The registered office is Office 2 The Reach, 687-693 London Road, Westcliff on Sea, Essex, SS0 9PA.

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. 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 years 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 assets reflect 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.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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: 2 (2025: 2)

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Stelladam Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	225,000	75,000
Other debtors	11	11

	225,011	75,011

5. Current Asset Investments

	2026	2025
	£	£
Shares in subsidiaries	1	1

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	675	635
Taxation and social security	1,575	2,109

	2,250	2,744

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	1	1

8. Related Party Transactions

Duriing the year the company loaned a total of £150,000 to Jonathan Rhys Holdings Ltd, a subsidiary company. As at 30/04/2026 a total of £225,000 was owed to the company. The loan is interest free and repayable on demand.

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