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REGISTERED NUMBER: 02927890 (England and Wales)











Financial Statements

for the Year Ended 30 April 2024

for

CELLULAR U.K. LIMITED

CELLULAR U.K. LIMITED (REGISTERED NUMBER: 02927890)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CELLULAR U.K. LIMITED

Company Information
for the Year Ended 30 April 2024







DIRECTOR: Mr D M Davidian





REGISTERED OFFICE: 42 Lytton Road
Barnet
Hertfordshire
EN5 5BY





REGISTERED NUMBER: 02927890 (England and Wales)





ACCOUNTANTS: Jeff Lermer & Associates
Chartered Accountants
42 Lytton Road
Barnet
Hertfordshire
EN5 5BY

CELLULAR U.K. LIMITED (REGISTERED NUMBER: 02927890)

Balance Sheet
30 April 2024

30.4.24 30.4.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,382 3,286

CURRENT ASSETS
Stocks 10,500 11,000
Debtors 5 295,737 390,061
Cash at bank 32,871 85,702
339,108 486,763
CREDITORS
Amounts falling due within one year 6 271,243 420,266
NET CURRENT ASSETS 67,865 66,497
TOTAL ASSETS LESS CURRENT
LIABILITIES

71,247

69,783

CREDITORS
Amounts falling due after more than one year 7 57,065 67,751
NET ASSETS 14,182 2,032

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 14,180 2,030
SHAREHOLDERS' FUNDS 14,182 2,032

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 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.

CELLULAR U.K. LIMITED (REGISTERED NUMBER: 02927890)

Balance Sheet - continued
30 April 2024


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 31 January 2025 and were signed by:





Mr D M Davidian - Director


CELLULAR U.K. LIMITED (REGISTERED NUMBER: 02927890)

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

1. STATUTORY INFORMATION

Cellular U.K. Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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 4 (2023 - 4 ) .

CELLULAR U.K. LIMITED (REGISTERED NUMBER: 02927890)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 May 2023 93,169 7,522 100,691
Additions 1,200 - 1,200
At 30 April 2024 94,369 7,522 101,891
DEPRECIATION
At 1 May 2023 91,470 5,935 97,405
Charge for year 575 529 1,104
At 30 April 2024 92,045 6,464 98,509
NET BOOK VALUE
At 30 April 2024 2,324 1,058 3,382
At 30 April 2023 1,699 1,587 3,286

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 2,781 775
Amounts owed by group undertakings 292,956 273,088
Prepayments and accrued income - 116,198
295,737 390,061

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts (see note 8) 10,634 10,511
Trade creditors 38,735 281,261
Amounts owed to group undertakings 43,824 41,156
Tax 12,564 19,322
Social security and other taxes 899 (398 )
Net wages 1,762 -
Pension (6 ) 285
VAT 2,506 15,131
Other creditors 66,948 51,198
Directors' current accounts 6,252 -
Accruals and deferred income 87,125 1,800
271,243 420,266

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans (see note 8) 57,065 67,751

CELLULAR U.K. LIMITED (REGISTERED NUMBER: 02927890)

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

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
30.4.24 30.4.23
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 14,530 25,708

8. LOANS

An analysis of the maturity of loans is given below:

30.4.24 30.4.23
£    £   
Amounts falling due within one year or on demand:
Bank loans 10,634 10,511

Amounts falling due between one and two years:
Bank loans - 1-2 years 10,634 10,511

Amounts falling due between two and five years:
Bank loans - 2-5 years 31,901 31,532

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 14,530 25,708

9. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 30.4.24 30.4.23
value: £    £   
2 Share capital 1 £1 2 2

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2024 and 30 April 2023:

30.4.24 30.4.23
£    £   
Mr D M Davidian
Balance outstanding at start of year - -
Amounts advanced 50,096 -
Amounts repaid (145,344 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (95,248 ) -

CELLULAR U.K. LIMITED (REGISTERED NUMBER: 02927890)

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

11. RELATED PARTY DISCLOSURES

At the balance sheet date, the company owed £4,883 (2023: £4,365) to Phonetab Limited, £36,958 (2023: £36,791) to DDDDD Limited, £1,292 (2023: £Nil) to 1DD Limited, £691 (2023:£Nil) to 2DD Limited and was owed £292,956 (2023: £273,083) by DDDD Limited. The companies are related parties by virtue of the fact that they are under common control.