Registered number
09313756
Celebrations London Limited
Filleted Accounts
30 September 2024
Celebrations London Limited
Registered number: 09313756
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 135,905 151,005
Current assets
Stocks 13,950 15,050
Debtors 4 279,117 284,329
Cash at bank and in hand 13,399 15,461
306,466 314,840
Creditors: amounts falling due within one year 5 (199,402) (157,900)
Net current assets 107,064 156,940
Total assets less current liabilities 242,969 307,945
Creditors: amounts falling due after more than one year 6 (6,667) (50,449)
Net assets 236,302 257,496
Capital and reserves
Called up share capital 100,000 100,000
Profit and loss account 136,302 157,496
Shareholders' funds 236,302 257,496
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mr Ankit Rana
Director
Approved by the board on 30 June 2025
Celebrations London Limited
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold land and buildings over the lease term
Plant and machinery over 10 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 18 20
3 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 October 2023 4,110 344,834 348,944
At 30 September 2024 4,110 344,834 348,944
Depreciation
At 1 October 2023 2,362 195,577 197,939
Charge for the year 175 14,925 15,100
At 30 September 2024 2,537 210,502 213,039
Net book value
At 30 September 2024 1,573 134,332 135,905
At 30 September 2023 1,748 149,257 151,005
4 Debtors 2024 2023
£ £
Trade debtors 7,809 3,853
Other debtors 219,724 262,476
Deposit 18,000 18,000
Corporation tax recoverable 3,002 -
Director`s loan account 30,582 -
279,117 284,329
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 10,000 10,000
Trade creditors 137,378 74,754
Taxation and social security costs 28,178 40,771
Other creditors 23,846 32,375
199,402 157,900
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 6,667 16,667
Shareholders loan - 33,782
6,667 50,449
7 Related party transactions
Included in other debtors is the amount of £57,710 (2023: £60,120) due from Dream Foods Limited where Mr Surinder Pal Singh and Mr Anikt Rana are directors. There are no terms as to interest or repayment in respect of this amount.

Included in other debtors is the amount of £32,152 (2023: £32,152) due from Seven Enterprises Ltd where Mr Anikt Rana is a director. There are no terms as to interest or repayment in respect of this amount.

Included in other debtors is the amount of £35,250 (2023: £35,250) due from Grigora Ltd, is a connted party to a director. There are no terms as to interest or repayment in respect of this amount.

Included in other debtors is the amount of £13,400 (2023: £13,400) due from Plastic Goods Ltd, is a connected party to a director. There are no terms as to interest or repayment in respect of this amount.
8 Other information
Celebrations London Limited is a private company limited by shares and incorporated in England. Its registered office is:
102 High Street
Crawley
West Sussex
England
RH10 1BZ
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