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Company Registration No. 11935918 (England and Wales)
Celesta Limited Unaudited accounts for the year ended 30 April 2024
Celesta Limited Unaudited accounts Contents
Page
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Celesta Limited Company Information for the year ended 30 April 2024
Directors
Wing Yun Vivian Ho Ka Ki Lee
Company Number
11935918 (England and Wales)
Registered Office
ROSEMARY COTTAGE BARKWITH ROAD SOUTH WILLINGHAM MARKET RASEN LINCOLNSHIRE LN8 6NN ENGLAND
Accountants
Elliott Accountancy Services Ltd Rosemary Cottage Barkwith Road South Willingham Lincolnshire LN8 6NN
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Celesta Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
223,195 
223,195 
Cash at bank and in hand
907 
907 
224,102 
224,102 
Creditors: amounts falling due within one year
(27,328)
(27,328)
Net current assets
196,774 
196,774 
Total assets less current liabilities
196,774 
196,774 
Creditors: amounts falling due after more than one year
(207,179)
(207,179)
Net liabilities
(10,405)
(10,405)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(10,406)
(10,406)
Shareholders' funds
(10,405)
(10,405)
For the year ending 30 April 2024 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 directors acknowledge their 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 of Directors and authorised for issue on 20 January 2025 and were signed on its behalf by
Ka Ki Lee Director Company Registration No. 11935918
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Celesta Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Celesta Limited is a private company, limited by shares, registered in England and Wales, registration number 11935918. The registered office is ROSEMARY COTTAGE BARKWITH ROAD, SOUTH WILLINGHAM, MARKET RASEN, LINCOLNSHIRE, LN8 6NN, ENGLAND.
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.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due after more than one year
Trade debtors
62,405 
62,405 
Other debtors
160,790 
160,790 
223,195 
223,195 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
17,963 
17,963 
Trade creditors
575 
575 
Taxes and social security
8,215 
8,215 
Accruals
575 
575 
27,328 
27,328 
6
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Other creditors
7,302 
7,302 
Loans from directors
199,877 
199,877 
207,179 
207,179 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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