1/ create the style.css file

/* Theme Name: Corporate Theme Theme URI: http://www.whittakermedia.co.uk Author: Geoffrey Whittaker Author URI: http://www.whittakermedia.co.uk Description: This is a test bed corporate theme Version: 0.1 alpha License: GNU General Public License v2 or later License URI: http://www.gnu.org/licenses/gpl-2.0.html Tags: black, white, responsive, one-column, two-columns, featured-images, custom-menu, custom-header, post-formats */

This file contains the details of the theme