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REGISTERED NUMBER: 03800076 (England and Wales)















Financial Statements for the Period 1 December 2022 to 31 May 2024

for

Cellular Solutions (North East) Ltd.

Cellular Solutions (North East) Ltd. (Registered number: 03800076)






Contents of the Financial Statements
for the Period 1 December 2022 to 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Cellular Solutions (North East) Ltd.

Company Information
for the Period 1 December 2022 to 31 May 2024







DIRECTORS: S M Roberts
Mrs L M Roberts
N Burke





SECRETARY: N Burke





REGISTERED OFFICE: Ferryboat House
Ferryboat Lane
Sunderland
SR5 3JN





REGISTERED NUMBER: 03800076 (England and Wales)





AUDITORS: Myersons
Statutory Auditors
Chartered Accountants
32 Derby Street
Ormskirk
Lancashire
L39 2BY

Cellular Solutions (North East) Ltd. (Registered number: 03800076)

Balance Sheet
31 May 2024

31.5.24 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 595 2,379
Tangible assets 5 11,681 36,733
12,276 39,112

CURRENT ASSETS
Stocks 2,566 3,845
Debtors 6 1,716,774 1,917,207
Cash at bank and in hand 97,375 401,987
1,816,715 2,323,039
CREDITORS
Amounts falling due within one year 7 1,526,715 2,000,160
NET CURRENT ASSETS 290,000 322,879
TOTAL ASSETS LESS CURRENT
LIABILITIES

302,276

361,991

CREDITORS
Amounts falling due after more than one
year

8

(8,494

)

(72,287

)

PROVISIONS FOR LIABILITIES (2,511 ) (6,114 )
NET ASSETS 291,271 283,590

CAPITAL AND RESERVES
Called up share capital 20 20
Retained earnings 291,251 283,570
SHAREHOLDERS' FUNDS 291,271 283,590

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 14 March 2025 and were signed on its behalf by:





S M Roberts - Director


Cellular Solutions (North East) Ltd. (Registered number: 03800076)

Notes to the Financial Statements
for the Period 1 December 2022 to 31 May 2024

1. STATUTORY INFORMATION

Cellular Solutions (North East) Ltd. 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.

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 represents net invoiced sales of goods and commissions receivable, excluding value added tax.

Goodwill
Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 5 years.

Intangible assets
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation is recognised so as to write off the cost or valuation of assets less residual values over their useful lives on the following bases:

Website development20% on cost
Database20% reducing balance

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 10% on cost
Fixtures and fittings - 25% on cost and 20% on cost

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

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.


Cellular Solutions (North East) Ltd. (Registered number: 03800076)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 31 May 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the period 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 period 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 period was 18 (2022 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Website
Database development
Goodwill costs costs Totals
£    £    £    £   
COST
At 1 December 2022
and 31 May 2024 1,650 392 42,044 44,086
AMORTISATION
At 1 December 2022 1,650 392 39,665 41,707
Amortisation for period - - 1,784 1,784
At 31 May 2024 1,650 392 41,449 43,491
NET BOOK VALUE
At 31 May 2024 - - 595 595
At 30 November 2022 - - 2,379 2,379

Cellular Solutions (North East) Ltd. (Registered number: 03800076)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 31 May 2024

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to and
property fittings Totals
£    £    £   
COST
At 1 December 2022 236,236 353,895 590,131
Additions - 2,049 2,049
At 31 May 2024 236,236 355,944 592,180
DEPRECIATION
At 1 December 2022 214,249 339,149 553,398
Charge for period 17,103 9,998 27,101
At 31 May 2024 231,352 349,147 580,499
NET BOOK VALUE
At 31 May 2024 4,884 6,797 11,681
At 30 November 2022 21,987 14,746 36,733

6. DEBTORS
31.5.24 30.11.22
£    £   
Amounts falling due within one year:
Trade debtors 299,737 198,645
Prepayments and accrued income 1,417,037 1,715,266
1,716,774 1,913,911

Amounts falling due after more than one year:
Amounts owed by group undertakings - 3,296

Aggregate amounts 1,716,774 1,917,207

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 30.11.22
£    £   
Trade creditors 851,401 1,355,343
Amounts owed to group undertakings 36,704 7,186
Tax 13,406 90,652
Social security and other taxes 18,037 16,585
VAT 135,584 27,982
Other creditors 3,495 6,982
Accruals and deferred income 468,088 495,430
1,526,715 2,000,160

Cellular Solutions (North East) Ltd. (Registered number: 03800076)

Notes to the Financial Statements - continued
for the Period 1 December 2022 to 31 May 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 30.11.22
£    £   
Trade creditors 8,494 72,287

9. LEASING AGREEMENTS
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases. The amounts that fall due are £172,090 (2022: £96,189).

10. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Paul Rothwell FCA FCCA CTA (Senior Statutory Auditor)
for and on behalf of Myersons

11. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12. PARENT COMPANY

The ultimate parent company is Communications Plus Limited.