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REGISTERED NUMBER: SC442337 (Scotland)















Unaudited Financial Statements for the Year Ended 31 August 2024

for

Celisk Limited

Celisk Limited (Registered number: SC442337)






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 5

Celisk Limited

Company Information
for the Year Ended 31 August 2024







DIRECTOR: K Gillespie





SECRETARY: K Gillespie





REGISTERED OFFICE: 2nd Floor
22-24 Blythswood Square
Glasgow
G2 4BG





REGISTERED NUMBER: SC442337 (Scotland)





ACCOUNTANTS: Wallace White Accountants
2nd Floor
22-24 Blythswood Square
Glasgow
G2 4BG

Celisk Limited (Registered number: SC442337)

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £   
CURRENT ASSETS
Debtors 4 12,803 4,334
Cash at bank 1,156 15,773
13,959 20,107
CREDITORS
Amounts falling due within one year 5 7,301 7,300
NET CURRENT ASSETS 6,658 12,807
TOTAL ASSETS LESS CURRENT
LIABILITIES

6,658

12,807

CREDITORS
Amounts falling due after more than one
year

6

9,759

12,600
NET (LIABILITIES)/ASSETS (3,101 ) 207

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (3,201 ) 107
(3,101 ) 207

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 January 2025 and were signed by:




K Gillespie - Director


Celisk Limited (Registered number: SC442337)

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. STATUTORY INFORMATION

Celisk 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Other debtors 12,803 4,334

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 7,200 7,200
Trade creditors 1 -
Taxation and social security 100 100
7,301 7,300

Celisk Limited (Registered number: SC442337)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.24 31.8.23
£    £   
Bank loans 9,759 12,600

7. SECURED DEBTS

The following secured debts are included within creditors:

31.8.24 31.8.23
£    £   
Bank loans 16,959 19,800

The bank loan is secured by a government backed guarantee.

8. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2024 and 31 August 2023:

31.8.24 31.8.23
£    £   
K Gillespie
Balance outstanding at start of year 4,051 -
Amounts advanced 8,339 4,051
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 12,390 4,051

Included within other debtors is an amount due from the director of £12,390 (£4,051 2023). This loan is interest free and repayable on demand.

Celisk Limited

Report of the Accountants to the Director of
Celisk Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2024 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Wallace White Accountants
2nd Floor
22-24 Blythswood Square
Glasgow
G2 4BG


8 January 2025