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Registered Number: 06365082
England and Wales

 

 

 


Unaudited Financial Statements


for the year ended 31 August 2024

for

CELTIC TEACHERS LTD

 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 4,487    4,565 
Investments 4 64,694    57,874 
69,181    62,439 
Current assets      
Debtors 5 11,752    20,678 
Cash at bank and in hand 126,842    156,160 
138,594    176,838 
Creditors: amount falling due within one year (32,618)   (43,279)
Net current assets 105,976    133,559 
 
Total assets less current liabilities 175,157    195,998 
Provisions for liabilities 6 (852)   (867)
Net assets 174,305    195,131 
 

Capital and reserves
     
Called up share capital 7 200    200 
Profit and loss account 174,105    194,931 
Shareholders' funds 174,305    195,131 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 20 June 2025 and were signed on its behalf by:


-------------------------------
Alison Arkinstall
Director
1
General Information
Celtic Teachers Ltd is a private company, limited by shares, registered in England and Wales, registration number 06365082, registration address 15 Hollyhock Drive , Brackla, Bridgend, CF31 2NS .

The presentation currency is £ sterling.
1.

Accounting policies

Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.


Statement of compliance
These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.

Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the companys activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
Defined contribution pension obligation
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Taxation
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Dividends
Dividend distribution to the companys shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Short leasehold property 20% straight line
Office equipment 25% straight line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are = subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
2.

Average number of employees

Average number of employees during the year was 61 (2023 : 70).
3.

Tangible fixed assets

Cost or valuation Land and buildings   Plant and machinery etc   Total
  £   £   £
At 01 September 2023 2,200    11,619    13,819 
Additions   2,650    2,650 
Disposals    
At 31 August 2024 2,200    14,269    16,469 
Depreciation
At 01 September 2023 2,200    7,054    9,254 
Charge for year   2,728    2,728 
On disposals    
At 31 August 2024 2,200    9,782    11,982 
Net book values
Closing balance as at 31 August 2024   4,487    4,487 
Opening balance as at 01 September 2023   4,565    4,565 

Included within the net book value of land and buildings above is £Nil (2021 - £Nil) in respect of short leasehold land and buildings.

4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 September 2023 57,874    57,874 
Additions 7,466    7,466 
Transfer to/from tangible fixed assets  
Disposals (7,092)   (7,092)
Revaluations 6,446    6,446 
At 31 August 2024 64,694    64,694 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 10,319    20,468 
Other Debtors 1,433    210 
11,752    20,678 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 852    867 
852    867 

7.

Share Capital

Authorised
100 Class A shares of £1.00 each
25 Class B shares of £1.00 each
25 Class C shares of £1.00 each
25 Class D shares of £1.00 each
25 Class E shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
25 Class B shares of £1.00 each 25    25 
25 Class C shares of £1.00 each 25    25 
25 Class D shares of £1.00 each 25    25 
25 Class E shares of £1.00 each 25    25 
200    200 

2