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REGISTERED NUMBER: SC413719 (Scotland)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH DECEMBER 2023

FOR

CELERA SUPPORT SERVICES LIMITED

CELERA SUPPORT SERVICES LIMITED (REGISTERED NUMBER: SC413719)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29TH DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CELERA SUPPORT SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 29TH DECEMBER 2023







DIRECTOR: J M Wigglesworth





REGISTERED OFFICE: 13 Back Wynd
Aberdeen
AB10 1JN





REGISTERED NUMBER: SC413719 (Scotland)





ACCOUNTANTS: Goldwells
Goldwells House
Grange Road
Peterhead
Aberdeenshire
AB42 1WN

CELERA SUPPORT SERVICES LIMITED (REGISTERED NUMBER: SC413719)

BALANCE SHEET
29TH DECEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 109,566 107,372

CURRENT ASSETS
Debtors 5 65,970 64,149
Cash at bank and in hand 19,204 17,580
85,174 81,729
CREDITORS
Amounts falling due within one year 6 65,598 110,641
NET CURRENT ASSETS/(LIABILITIES) 19,576 (28,912 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

129,142

78,460

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 129,042 78,360
129,142 78,460

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29th December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 29th December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 18th September 2024 and were signed by:





J M Wigglesworth - Director


CELERA SUPPORT SERVICES LIMITED (REGISTERED NUMBER: SC413719)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29TH DECEMBER 2023

1. STATUTORY INFORMATION

Celera Support Services 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.

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.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year 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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 year was 12 (2022 - 6 ) .

CELERA SUPPORT SERVICES LIMITED (REGISTERED NUMBER: SC413719)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29TH DECEMBER 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 30th December 2022 122,503
Additions 12,500
At 29th December 2023 135,003
DEPRECIATION
At 30th December 2022 15,131
Charge for year 10,306
At 29th December 2023 25,437
NET BOOK VALUE
At 29th December 2023 109,566
At 29th December 2022 107,372

5. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 505 -
VAT - 13,674
505 13,674

Amounts falling due after more than one year:
Inter company loan 65,465 50,475

Aggregate amounts 65,970 64,149

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 5,410 9,082
Trade creditors 14,525 64,734
Social security and other taxes 5,514 863
VAT 13,199 -
Other creditors - (15 )
Directors' current accounts 25,450 33,352
Accrued expenses 1,500 2,625
65,598 110,641