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Registered number: 14013557










CELESTYAL CRUISES UK LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2022

 
CELESTYAL CRUISES UK LIMITED
REGISTERED NUMBER: 14013557

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
Note

  

Current assets
  

Debtors: amounts falling due within one year
 4 
24,348

  
24,348

Creditors: amounts falling due within one year
 5 
(7,046)

Net current assets
  
 
 
17,302

Total assets less current liabilities
  
17,302

  

Net assets
  
17,302


Capital and reserves
  

Called up share capital 
  
11,826

Profit and loss account
  
5,476

  
17,302


The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 19 October 2023.




M Theodosiou
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
CELESTYAL CRUISES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

1.


General information

Celestyal Cruises UK Limited is a private company incorporated in the United Kingdom.
The registered office is 8th Floor Becket House, 36 Old Jewry, London, United Kingdom, EC2R 8DD.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is Euros.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Profit and Loss Account within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 
Turnover encompasses the recharging of company expenses, coupled with the assessment of a service fee for incurring those expenses.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Page 2

 
CELESTYAL CRUISES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the Period was 3 (2021 - 0).


4.


Debtors

2022


Amounts owed by group undertakings
24,323

Other debtors
25

24,348



5.


Creditors: Amounts falling due within one year

2022

Corporation tax
1,409

Accruals and deferred income
5,637

7,046


Page 3

 
CELESTYAL CRUISES UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022

6.


Related party transactions

At the period end, the Company was owed £21,538 from Celestyal Cruises Centre Ltd.


7.


Controlling party

The ultimate controlling party is Sof Epc Li UK Limited.


8.


Auditors' information

The auditors' report on the financial statements for the Period ended 31 December 2022 was unqualified.

The audit report was signed on 19 October 2023 by Karenjit Gill (FCCA) (Senior Statutory Auditor) on behalf of Xeinadin Audit Limited.

Page 4