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Company Registration No. 03236730 (England and Wales)
Recellular (UK) Limited Unaudited accounts for the year ended 30 June 2023
Recellular (UK) Limited Unaudited accounts Contents
Page
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Recellular (UK) Limited Company Information for the year ended 30 June 2023
Director
J D Womby
Company Number
03236730 (England and Wales)
Registered Office
Primary House Spring Gardens Macclesfield Cheshire SK10 2DX
Accountants
Taylor Consultancy, Chartered Certified Accountants Primary House Spring Gardens Macclesfield Cheshire SK10 2DX
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Recellular (UK) Limited Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
35,643 
46,291 
Cash at bank and in hand
97 
97 
35,740 
46,388 
Creditors: amounts falling due within one year
(16,541)
(16,295)
Net current assets
19,199 
30,093 
Total assets less current liabilities
19,199 
30,093 
Creditors: amounts falling due after more than one year
(20,753)
(30,746)
Net liabilities
(1,554)
(653)
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
(1,754)
(853)
Shareholders' funds
(1,554)
(653)
For the year ending 30 June 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 March 2024 and were signed on its behalf by
J D Womby Director Company Registration No. 03236730
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Recellular (UK) Limited Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
Recellular (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 03236730. The registered office is Primary House, Spring Gardens, Macclesfield, Cheshire, SK10 2DX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Stocks
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 items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Foreign currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
35,643 
46,291 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
9,994 
9,748 
Amounts owed to group undertakings and other participating interests
6,235 
6,235 
Taxes and social security
312 
312 
16,541 
16,295 
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Recellular (UK) Limited Notes to the Accounts for the year ended 30 June 2023
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
20,753 
30,746 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200 
200 
8
Transactions with related parties
Recellular Investment Company Limited is the ultimate holding company During the year Recelluar UK Limited charged Recellular Investment Company Limited management charges amounting to £Nil ( 2022 - £75,205 ) At the balance sheet date there was a loan from Recellular UK Limited to Recellular Investment Company Limited of £4,749 ( 2022 £4,749 ) which is subject to interest at a commercial rate and is repayable upon demand Mr J D Womby is a director and shareholder in both Recellular UK Limited and Southpark Developments Limited During the year Southpark Developments Limited charged Recellular UK Limited management charges amounting to £Nil ( 2022 - £73,015 ) At the balance sheet date there was a loan from Recellular UK Limited to Southpark Developments Limited of £30,894 ( 2022 £41,542 ) which is subject to interest at a commercial rate and is repayable upon demand Mr J D Womby is a director and shareholder in both Recellular UK Limited and JWT Limited At the balance sheet date there was a loan to Recellular UK Limited from JWT Limited of £6,235 ( 2022 £6,235 ) which is subject to interest at a commercial rate and repayable upon demand
9
Controlling party
The company is 100% owned by Recellular Investment Company Limited, a company registered in England and Wales under company number 03386144
10
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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