I’m reviewing WordPress starter themes again for a series of projects that are coming up. If you are new to the starter theme concept they are well worth a look as they save a lot of development time and are a good base to build a WordPress theme from.
You’ll need to have a grasp of at least Html and Css to build and style your new theme and also ideally an understanding Php and JS. Here are my top three starters:
There is a lot of documentation availalbe and support forums for you to delve into should you need to.
Good luck and happy creating!!