1 October 2023 false No description of principal activity Taxfiler 2024.6 12203723business:PrivateLimitedCompanyLtd2023-10-012024-09-30 122037232023-09-30 122037232023-10-012024-09-30 12203723business:AuditExemptWithAccountantsReport2023-10-012024-09-30 12203723business:FilletedAccounts2023-10-012024-09-30 122037232024-09-30 12203723business:Director12023-10-012024-09-30 12203723business:RegisteredOffice2023-10-012024-09-30 122037232023-09-30 12203723core:WithinOneYear2024-09-30 12203723core:WithinOneYear2023-09-30 12203723core:AfterOneYear2024-09-30 12203723core:AfterOneYear2023-09-30 12203723core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 12203723core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 12203723core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 12203723core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 12203723core:PreviouslyStatedAmount2024-09-30 12203723core:PreviouslyStatedAmount2023-09-30 12203723business:SmallEntities2023-10-012024-09-30 12203723countries:EnglandWales2023-10-012024-09-30 12203723core:ComputerEquipment2023-10-012024-09-30 12203723core:ComputerEquipment2023-09-30 12203723core:ComputerEquipment2024-09-30 12203723business:OrdinaryShareClass12023-10-012024-09-30 12203723business:OrdinaryShareClass12022-10-012023-09-30 122037232022-10-012023-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 12203723 (England and Wales)
Cellini Property Holdings Limited Unaudited accounts for the year ended 30 September 2024
Cellini Property Holdings Limited Unaudited accounts Contents
Page
- 2 -
Cellini Property Holdings Limited Company Information for the year ended 30 September 2024
Director
C Saunders
Company Number
12203723 (England and Wales)
Registered Office
4 Cellini Walk Kings Hill West Malling Kent ME19 4BA
Accountants
Pro Tax Accounting The Colchester Centre Hawkins Road Colchester Essex CO2 8JX
- 3 -
Cellini Property Holdings Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
527 
620 
Investment property
779,486 
779,486 
780,013 
780,106 
Current assets
Cash at bank and in hand
49,424 
45,957 
Creditors: amounts falling due within one year
(315,215)
(329,069)
Net current liabilities
(265,791)
(283,112)
Total assets less current liabilities
514,222 
496,994 
Creditors: amounts falling due after more than one year
(467,217)
(467,217)
Net assets
47,005 
29,777 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
46,905 
29,677 
Shareholders' funds
47,005 
29,777 
For the year ending 30 September 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 director acknowledges her 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 and authorised for issue on 14 January 2025 and were signed on its behalf by
C Saunders Director Company Registration No. 12203723
- 4 -
Cellini Property Holdings Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Cellini Property Holdings Limited is a private company, limited by shares, registered in England and Wales, registration number 12203723. The registered office is 4 Cellini Walk, Kings Hill, West Malling, Kent, ME19 4BA.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
15% reducing balance basis
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
- 5 -
Cellini Property Holdings Limited Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 October 2023
1,187 
At 30 September 2024
1,187 
Depreciation
At 1 October 2023
567 
Charge for the year
93 
At 30 September 2024
660 
Net book value
At 30 September 2024
527 
At 30 September 2023
620 
5
Investment property
2024 
£ 
Fair value at 1 October 2023
779,486 
At 30 September 2024
779,486 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
- 
3,166 
Loans from directors
314,795 
325,483 
Accruals
420 
420 
315,215 
329,069 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
467,217 
467,217 
8
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
9
Average number of employees
During the year the average number of employees was 0 (2023: 0).
- 6 -