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REGISTERED NUMBER: 04453817 (England and Wales)














Unaudited Financial Statements

for the Year Ended 30 June 2023

for

Celia Vlismas Limited

Celia Vlismas Limited (Registered number: 04453817)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Celia Vlismas Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: Mrs. C. D. Vlismas





SECRETARY: Miss. R. C. Vlismas





REGISTERED OFFICE: Narberth Health Centre
NARBERTH
Pembrokeshire
SA67 7AA





REGISTERED NUMBER: 04453817 (England and Wales)






Celia Vlismas Limited (Registered number: 04453817)

Abridged Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 12,000 18,000
Tangible assets 5 6,552 1,932
Investments 6 28,212 28,212
46,764 48,144

CURRENT ASSETS
Stocks 39,939 50,406
Debtors 3,063 746
Cash at bank and in hand 30,573 24,674
73,575 75,826
CREDITORS
Amounts falling due within one year 46,560 58,111
NET CURRENT ASSETS 27,015 17,715
TOTAL ASSETS LESS CURRENT
LIABILITIES

73,779

65,859

CREDITORS
Amounts falling due after more than one
year

(64,034

)

(58,327

)

PROVISIONS FOR LIABILITIES (459 ) (459 )
NET ASSETS 9,286 7,073

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9,186 6,973
SHAREHOLDERS' FUNDS 9,286 7,073

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Celia Vlismas Limited (Registered number: 04453817)

Abridged Balance Sheet - continued
30 June 2023


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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 June 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the director and authorised for issue on 9 January 2024 and were signed by:





Mrs. C. D. Vlismas - Director


Celia Vlismas Limited (Registered number: 04453817)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Celia Vlismas Limited 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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Leasehold Property - 20% on cost
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 10% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Celia Vlismas Limited (Registered number: 04453817)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued

Goodwill
Goodwill will be amortised over a period of 10 years with effect from 1st July 2015 in accordance with FRS102.



3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2022 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2022
and 30 June 2023 60,000
AMORTISATION
At 1 July 2022 42,000
Amortisation for year 6,000
At 30 June 2023 48,000
NET BOOK VALUE

At 30 June 2023 12,000
At 30 June 2022 18,000

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2022 126,582
Additions 6,259
At 30 June 2023 132,841
DEPRECIATION
At 1 July 2022 124,650
Charge for year 1,639
At 30 June 2023 126,289
NET BOOK VALUE
At 30 June 2023 6,552
At 30 June 2022 1,932

Celia Vlismas Limited (Registered number: 04453817)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 July 2022
and 30 June 2023 28,212
NET BOOK VALUE
At 30 June 2023 28,212
At 30 June 2022 28,212