1 October 2023 false No description of principal activity Taxfiler 2024.6 SC544480business:PrivateLimitedCompanyLtd2023-10-012024-09-30 SC5444802023-09-30 SC5444802023-10-012024-09-30 SC544480business:AuditExempt-NoAccountantsReport2023-10-012024-09-30 SC544480business:FilletedAccounts2023-10-012024-09-30 SC5444802024-09-30 SC544480business:Director12023-10-012024-09-30 SC544480business:RegisteredOffice2023-10-012024-09-30 SC5444802023-09-30 SC544480core:WithinOneYear2024-09-30 SC544480core:WithinOneYear2023-09-30 SC544480core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC544480core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 SC544480core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC544480core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 SC544480core:PreviouslyStatedAmount2024-09-30 SC544480core:PreviouslyStatedAmount2023-09-30 SC544480business:SmallEntities2023-10-012024-09-30 SC544480countries:Scotland2023-10-012024-09-30 SC544480core:PlantMachinery2023-10-012024-09-30 SC544480core:ComputerEquipment2023-10-012024-09-30 SC544480core:PlantMachinery2023-09-30 SC544480core:ComputerEquipment2023-09-30 SC544480core:PlantMachinery2024-09-30 SC544480core:ComputerEquipment2024-09-30 SC5444802022-10-012023-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC544480 (Scotland)
CELTIC3D LTD Unaudited accounts for the year ended 30 September 2024
CELTIC3D LTD Unaudited accounts Contents
Page
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CELTIC3D LTD Company Information for the year ended 30 September 2024
Director
Gavin Bain
Company Number
SC544480 (Scotland)
Registered Office
33 CORRENNIE CIRCLE DYCE ABERDEEN AB21 7LD SCOTLAND
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CELTIC3D LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,482 
4,156 
Current assets
Inventories
1,400 
1,400 
Debtors
2,931 
36,799 
Cash at bank and in hand
(2,762)
2,403 
1,569 
40,602 
Creditors: amounts falling due within one year
(6,019)
(48,711)
Net current liabilities
(4,450)
(8,109)
Total assets less current liabilities
(1,968)
(3,953)
Provisions for liabilities
Deferred tax
(1,757)
(180)
Net liabilities
(3,725)
(4,133)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(3,825)
(4,233)
Shareholders' funds
(3,725)
(4,133)
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 his 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 26 May 2025 and were signed on its behalf by
Gavin Bain Director Company Registration No. SC544480
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CELTIC3D LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
CELTIC3D LTD is a private company, limited by shares, registered in Scotland, registration number SC544480. The registered office is 33 CORRENNIE CIRCLE, DYCE, ABERDEEN, AB21 7LD, SCOTLAND.
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.
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:
Plant & machinery
5 years straight line
Computer equipment
3 years straight line
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
7,470 
2,143 
9,613 
Additions
347 
- 
347 
Revaluations
- 
(715)
(715)
At 30 September 2024
7,817 
1,428 
9,245 
Depreciation
At 1 October 2023
4,196 
1,261 
5,457 
Charge for the year
1,563 
476 
2,039 
Surplus on revaluation
- 
(733)
(733)
At 30 September 2024
5,759 
1,004 
6,763 
Net book value
At 30 September 2024
2,058 
424 
2,482 
At 30 September 2023
3,274 
882 
4,156 
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CELTIC3D LTD Notes to the Accounts for the year ended 30 September 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,931 
36,799 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
2,287 
4,917 
Trade creditors
633 
6,220 
Taxes and social security
1,643 
499 
Other creditors
542 
- 
Loans from directors
564 
36,725 
Accruals
350 
350 
6,019 
48,711 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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