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REGISTERED NUMBER: 14460363 (England and Wales)















Unaudited Financial Statements

for the Period 3 November 2022 to 31 December 2023

for

Complete Classroom Services Ltd

Previously known as
Kellstar 2022 Limited

Complete Classroom Services Ltd (Registered number: 14460363)
previously known as Kellstar 2022 Limited






Contents of the Financial Statements
for the Period 3 November 2022 to 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Complete Classroom Services Ltd
previously known as Kellstar 2022 Limited

Company Information
for the Period 3 November 2022 to 31 December 2023







DIRECTORS: D A Kelly
C D Steeds
L W Renshaw





REGISTERED OFFICE: Roebuck House
Pottersheath Road
Welwyn
Hertfordshire
AL6 9ST





REGISTERED NUMBER: 14460363 (England and Wales)





ACCOUNTANTS: Finoptus Consulting Limited
Office 1
Fairfield Business Park
Green Road
Penistone
South Yorkshire
S36 6FQ

Complete Classroom Services Ltd (Registered number: 14460363)
previously known as Kellstar 2022 Limited

Balance Sheet
31 December 2023

Notes £    £   
FIXED ASSETS
Tangible assets 4 4,945

CURRENT ASSETS
Debtors 5 334,220
Cash at bank and in hand 250,823
585,043
CREDITORS
Amounts falling due within one
year

6

395,584
NET CURRENT ASSETS 189,459
TOTAL ASSETS LESS CURRENT
LIABILITIES

194,404

CAPITAL AND RESERVES
Called up share capital 108
Retained earnings 194,296
194,404

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 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.

Complete Classroom Services Ltd (Registered number: 14460363)
previously known as Kellstar 2022 Limited

Balance Sheet - continued
31 December 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 2 August 2024 and were signed on its behalf by:





D A Kelly - Director


Complete Classroom Services Ltd (Registered number: 14460363)
previously known as Kellstar 2022 Limited

Notes to the Financial Statements
for the Period 3 November 2022 to 31 December 2023

1. STATUTORY INFORMATION

Complete Classroom Services 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.

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

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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.


Complete Classroom Services Ltd (Registered number: 14460363)
previously known as Kellstar 2022 Limited

Notes to the Financial Statements - continued
for the Period 3 November 2022 to 31 December 2023

2. ACCOUNTING POLICIES - continued
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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 6 .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
Additions 6,050
At 31 December 2023 6,050
DEPRECIATION
Charge for period 1,105
At 31 December 2023 1,105
NET BOOK VALUE
At 31 December 2023 4,945

Complete Classroom Services Ltd (Registered number: 14460363)
previously known as Kellstar 2022 Limited

Notes to the Financial Statements - continued
for the Period 3 November 2022 to 31 December 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE
YEAR
£   
Trade debtors 228,818
Other debtors 105,402
334,220

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
£   
Trade creditors 9,618
Amounts owed to associates 236,873
Taxation and social security 140,278
Other creditors 8,815
395,584

Creditors due within one year includes an amount of £200,000 in respect of a revolving term loan facility provided to the company by an entity controlled by D Kelly, Director. The amount is interest bearing and repayable on or before 23 December 2025.

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 December 2023:

£   
C D Steeds
Balance outstanding at start of period -
Amounts advanced 51,155
Amounts repaid (2,095 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period 49,060

Complete Classroom Services Ltd (Registered number: 14460363)
previously known as Kellstar 2022 Limited

Notes to the Financial Statements - continued
for the Period 3 November 2022 to 31 December 2023

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

L W Renshaw
Balance outstanding at start of period -
Amounts advanced 47,595
Amounts repaid (2,095 )
Amounts written off -
Amounts waived -
Balance outstanding at end of period 45,500