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REGISTERED NUMBER: SC436349 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Celtic Design Consultants Limited

Celtic Design Consultants Limited (Registered number: SC436349)






Contents of the Financial Statements
for the Year Ended 30 April 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Celtic Design Consultants Limited

Company Information
for the Year Ended 30 April 2024







DIRECTORS: J G Davies
I R Brown





REGISTERED OFFICE: 28 Greenbrae Avenue
Bridge of Don
Aberdeen
AB23 8NU





REGISTERED NUMBER: SC436349 (Scotland)





ACCOUNTANTS: KPP Glasgow South Ltd
Chartered Certified Accountants
Unit 3 , 37 Rosyth Road
Morris Park
Glasgow
G5 0YE

Celtic Design Consultants Limited (Registered number: SC436349)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 317,655 315,111
Tangible assets 5 669 787
318,324 315,898

CURRENT ASSETS
Cash at bank 140 225

CREDITORS
Amounts falling due within one year 6 282,918 280,200
NET CURRENT LIABILITIES (282,778 ) (279,975 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

35,546

35,923

CAPITAL AND RESERVES
Called up share capital 7 900 900
Share premium 49,922 49,922
Retained earnings (15,276 ) (14,899 )
SHAREHOLDERS' FUNDS 35,546 35,923

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

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 29 August 2024 and were signed on its behalf by:



J G Davies - Director


Celtic Design Consultants Limited (Registered number: SC436349)

Notes to the Financial Statements
for the Year Ended 30 April 2024

1. STATUTORY INFORMATION

Celtic Design Consultants Limited is a private company, limited by shares , registered in Scotland. 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Development costs are being amortised evenly over their estimated useful life of nil years.

Development costs
These costs shall be amortised upon commercial production or application of the product, service, process, or system and shall be allocated on a systematic basis to each accounting period, over the period which these are expected to be used.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost
Computer equipment - 25% on cost

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 May 2023 315,111
Additions 2,544
At 30 April 2024 317,655
NET BOOK VALUE
At 30 April 2024 317,655
At 30 April 2023 315,111

Celtic Design Consultants Limited (Registered number: SC436349)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2023
and 30 April 2024 5,122 2,074 7,196
DEPRECIATION
At 1 May 2023 4,562 1,847 6,409
Charge for year 84 34 118
At 30 April 2024 4,646 1,881 6,527
NET BOOK VALUE
At 30 April 2024 476 193 669
At 30 April 2023 560 227 787

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other creditors 2,543 -
Directors' current accounts 279,200 279,200
Accrued expenses 1,175 1,000
282,918 280,200

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
595 Ordinary £1 610 610
283 Ordinary £1 290 290
900 900

8. RELATED PARTY DISCLOSURES

The company owes Mr W I MacFarlane, a former director, an amount of £1,561 (2023 : £1,561) as at the balance sheet date. There is no interest on this loan and no fixed date for repayment.

The company owes Mr I H Steven, a former director, an amount of £229,040 (2023: £229,040) as at the balance sheet date. There is no interest on this loan and no fixed date for repayment.

The company owes Mr J G Davies, a director, an amount of £47,484 (2023 : £47,484) as at the balance sheet date. There is no interest on this loan and no fixed date for repayment.

The company owes Mr I R Brown, a director, an amount of £1,115 (2023 : £1,115) as at the balance sheet date. There is no interest on this loan and no fixed date for repayment.

Celtic Design Consultants Limited (Registered number: SC436349)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2024

9. ULTIMATE CONTROLLING PARTY

There was no overall ultimate controlling party throughout the year.