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REGISTERED NUMBER: 11323428 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2023

for

CELLMAS LTD

CELLMAS LTD (REGISTERED NUMBER: 11323428)

Contents of the Financial Statements
for the Year Ended 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CELLMAS LTD

Company Information
for the Year Ended 31 March 2023







DIRECTORS: Mrs M Pelli
J R Zavala





REGISTERED OFFICE: 153-155 London Road
Hemel Hempstead
Hertfordshire
HP3 9SQ





REGISTERED NUMBER: 11323428 (England and Wales)

CELLMAS LTD (REGISTERED NUMBER: 11323428)

Balance Sheet
31 March 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 4 45,900 18,347
Cash at bank 12,266 41,064
58,166 59,411
CREDITORS
Amounts falling due within one year 5 600,584 441,729
NET CURRENT LIABILITIES (542,418 ) (382,318 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(542,418

)

(382,318

)

CREDITORS
Amounts falling due after more than one
year

6

39,029

79,108
NET LIABILITIES (581,447 ) (461,426 )

CAPITAL AND RESERVES
Called up share capital 8 111 111
Retained earnings 9 (581,558 ) (461,537 )
SHAREHOLDERS' FUNDS (581,447 ) (461,426 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

CELLMAS LTD (REGISTERED NUMBER: 11323428)

Balance Sheet - continued
31 March 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2023 and were signed on its behalf by:





Mrs M Pelli - Director


CELLMAS LTD (REGISTERED NUMBER: 11323428)

Notes to the Financial Statements
for the Year Ended 31 March 2023


1. STATUTORY INFORMATION

Cellmas Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Going concern
The Directors are currently in talks to secure additional funding for the Company. In view of this the Directors are of the belief that the accounts should be prepared on a going concern basis.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Tax 40,895 13,916
VAT 5,005 4,431
45,900 18,347

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 7) 5,000 4,167
Trade creditors - 13,678
Directors' current accounts 595,584 423,884
600,584 441,729

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans (see note 7) 39,029 45,833
Other loans (see note 7) - 33,275
39,029 79,108

CELLMAS LTD (REGISTERED NUMBER: 11323428)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
2023 2022
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 19,029 25,833

7. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bank loans 5,000 4,167

Amounts falling due between one and two years:
Bank loans - 1-2 years 5,000 5,000

Amounts falling due between two and five years:
Bank loans - 2-5 years 15,000 15,000
Other loans - 2-5 years - 33,275
15,000 48,275

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 19,029 25,833

During the year the company came to an agreement with the lender whereby the loan of £33,275 was written off.

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
111 Ordinary 1 111 111

CELLMAS LTD (REGISTERED NUMBER: 11323428)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023


9. RESERVES
Retained
earnings
£   

At 1 April 2022 (461,537 )
Deficit for the year (120,021 )
At 31 March 2023 (581,558 )

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
Mrs M Pelli
Balance outstanding at start of year (288,852 ) (184,399 )
Amounts advanced (102,500 ) (150,000 )
Amounts repaid 20,400 45,547
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (370,952 ) (288,852 )

J R Zavala
Balance outstanding at start of year (135,032 ) (59,001 )
Amounts advanced (102,500 ) (100,000 )
Amounts repaid 12,900 23,969
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (224,632 ) (135,032 )