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2021-03-01 2022-02-28 05736082 frs-bus:Original 1 2021-03-01 2022-02-28 05736082 frs-bus:Original frs-countries:EnglandWales 2021-03-01 2022-02-28
Registered number: 05736082
Celcius Investments Limited
Unaudited Financial Statements
For The Year Ended 28 February 2023
An Accounting Gem Ltd
Member of the Association of Accounting Technicians
Sapphire House,
Cristal Business Centre, Knightsdale Road
Ipswich
Suffolk
IP1 4JJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 05736082
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investments 4 - 1
- 1
CURRENT ASSETS
Debtors 5 90,084 90,084
Cash at bank and in hand - 1,205
90,084 91,289
Creditors: Amounts Falling Due Within One Year 6 (195 ) (1,000 )
NET CURRENT ASSETS (LIABILITIES) 89,889 90,289
TOTAL ASSETS LESS CURRENT LIABILITIES 89,889 90,290
NET ASSETS 89,889 90,290
CAPITAL AND RESERVES
Called up share capital 7 60,000 90,000
Capital redemption reserve 30,000 -
Profit and Loss Account (111 ) 290
SHAREHOLDERS' FUNDS 89,889 90,290
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Anthony Harmer
Director
18th November 2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Celcius Investments Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05736082 . The registered office is First Floor, Unit 1, The Quadrangle, The Drift, Nacton Road,, Ipswich, Suffolk, IP3 9QR.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Consolidation
In the opinion of the directors, the company and its subsidiary undertakings comprise a small group. The company therefore has taken advantage of the exemption provided by Section 402 of the Companies Act 2006 to not prepare group accounts.
2.3. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
Page 3
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4. Investments
Unlisted
£
Cost
As at 1 March 2022 1
Disposals (1 )
As at 28 February 2023 -
Provision
As at 1 March 2022 -
As at 28 February 2023 -
Net Book Value
As at 28 February 2023 -
As at 1 March 2022 1
The company owns 0% (2022: 100%) of the issued ordinary share capital of Munro Importers Limited, a company incorporated in England and Wales. During the year, the company transferred the investment in the subisidiary to the parent company, Gneiss Holdings Limited.
The aggregate capital and reserves were: £638,099 (2022: £1,716.389). 
The profit after tax for the year was £321,710 (2022: £721,379).
Under the provision of section 402 of the Companies Act 2006 the company is exempt from preparing consolidated accounts and therefore the accounts show information about the company as an individual entity.
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 90,084 90,084
90,084 90,084
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Amounts owed to related parties 195 1,000
195 1,000
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7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 60,000 90,000
8. Dividends
2023 2022
£ £
On equity shares:
Interim dividend paid 400,236 -
400,236 -
9. Related Party Transactions
At the year-end, the company was owed £Nil (2022: 90,084 by Munro Importers, a company which was a 100% owned subsidiary.
The ultimate controlling party is Gneiss Holdings Ltd, a company incorporated in England and Wales, by virtue of its shareholding.
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