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2021-03-01 2022-02-28 10026587 frs-bus:PreferenceShareClass4 2021-02-28 10026587 frs-bus:PreferenceShareClass4 2022-02-28 10026587 frs-bus:PreferenceShareClass5 2021-03-01 2022-02-28 10026587 frs-bus:PreferenceShareClass5 2021-02-28 10026587 frs-bus:PreferenceShareClass5 2022-02-28 10026587 1 2021-03-01 2022-02-28 10026587 1 2022-02-28 10026587 1 2021-03-01 2022-02-28 10026587 frs-core:LeasedAssets 2021-03-01 2022-02-28 10026587 frs-core:OwnedAssets 2021-03-01 2022-02-28 10026587 frs-core:CurrencyRisk 2021-03-01 2022-02-28 10026587 frs-core:MarketRisk 2021-03-01 2022-02-28 10026587 frs-core:InterestRateRisk 2021-03-01 2022-02-28 10026587 frs-core:DeferredTaxation 2021-03-01 2022-02-28 10026587 frs-core:DeferredTaxation 2021-02-28 10026587 frs-core:DeferredTaxation 2022-02-28 10026587 frs-core:OtherProvisionsContingentLiabilities 2021-03-01 2022-02-28 10026587 frs-core:OtherProvisionsContingentLiabilities 2021-02-28 10026587 frs-core:OtherProvisionsContingentLiabilities 2022-02-28 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Registered number: 10026587
Sella C Studio Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2023
Pincott Lee (Accountants) Ltd
Unaudited Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—5
Page 1
Abridged Balance Sheet
Registered number: 10026587
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,246 4,914
8,246 4,914
CURRENT ASSETS
Stocks 25,410 -
Debtors 102,451 104,610
Cash at bank and in hand 239,292 50,024
367,153 154,634
Creditors: Amounts Falling Due Within One Year (267,571 ) (56,612 )
NET CURRENT ASSETS (LIABILITIES) 99,582 98,022
TOTAL ASSETS LESS CURRENT LIABILITIES 107,828 102,936
Creditors: Amounts Falling Due After More Than One Year (22,500 ) (32,500 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,567 ) -
NET ASSETS 83,761 70,436
CAPITAL AND RESERVES
Called up share capital 5 10 10
Profit and Loss Account 83,751 70,426
SHAREHOLDERS' FUNDS 83,761 70,436
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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 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 28 February 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Ms Tatjana von Stein
Director
01/06/2023
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Sella C Studio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10026587 . The registered office is Cloudesley House, 16B Cloudesley Street, London, N1 0HU.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 3 years Straight Line
Computer Equipment 3 years Straight Line
2.4. Leases
Rentals under operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Cost includes all direct costs and an appropriate proportion of overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Foreign Currencies
Transactions in foreign currencies are translated into sterling at the rate ruling on the transaction date. Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Exchange differences are recognised in the profit and loss account.
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2.7. Taxation
Corporation 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 profit and loss account because of items of income or expense that are taxable or deductible in other year 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 recognised on taxable timing differences. Deferred tax assets are recognised on 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.
2.8. Pensions
Contributions paid to defined contribution pension schemes on behalf of employees are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 4)
6 4
4. Tangible Assets
Total
£
Cost
As at 1 March 2022 9,132
Additions 7,643
As at 28 February 2023 16,775
Depreciation
As at 1 March 2022 4,218
Provided during the period 4,311
As at 28 February 2023 8,529
Net Book Value
As at 28 February 2023 8,246
As at 1 March 2022 4,914
5. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 10 10
Share capital consists of 10 ordinary shares of £1 each.
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6. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as follows:
2023 2022
£ £
Not later than one year 7,089 -
Later than one year and not later than five years 16,540 -
23,629 -
7. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 March 2022 Amounts advanced Amounts repaid Amounts written off As at 28 February 2023
£ £ £ £ £
Ms Tatjana von Stein 14,937 14,031 22,500 - 6,468
Ms Gayle Noonan 2,420 80 2,500 - -
The above amounts are repayable on demand. Interest is charged at the Official Rate.  Gayle Noonan resigned as a director on 3 January 2023.
8. Parent Undertaking and Controlling Party
The company's immediate and parent undertaking is Sella VS Group Limited . Sella VS Group Limited is incorporated in England and Wales.
No consolidated financial statements for the group are published as the group qualifies for the small group exemption.
The ultimate controlling party is Tatjana von Stein by virtue of her shareholding in Sella VS Group Limited.
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