Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-310The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2024-01-15Consultancyfalsetrue0truefalse 15414117 2024-01-14 15414117 2024-01-15 2025-01-31 15414117 2023-01-15 2024-01-14 15414117 2025-01-31 15414117 c:Director1 2024-01-15 2025-01-31 15414117 d:FurnitureFittings 2024-01-15 2025-01-31 15414117 d:FurnitureFittings 2025-01-31 15414117 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-01-15 2025-01-31 15414117 d:CurrentFinancialInstruments 2025-01-31 15414117 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 15414117 d:ShareCapital 2025-01-31 15414117 d:RetainedEarningsAccumulatedLosses 2025-01-31 15414117 c:FRS102 2024-01-15 2025-01-31 15414117 c:AuditExempt-NoAccountantsReport 2024-01-15 2025-01-31 15414117 c:FullAccounts 2024-01-15 2025-01-31 15414117 c:PrivateLimitedCompanyLtd 2024-01-15 2025-01-31 15414117 e:PoundSterling 2024-01-15 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 15414117









CELESTIAL FIX LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 JANUARY 2025

 
CELESTIAL FIX LIMITED
REGISTERED NUMBER: 15414117

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
Note
£

Fixed assets
  

Tangible assets
 4 
2,778

  
2,778

Current assets
  

Debtors: amounts falling due within one year
 5 
29,255

  
29,255

Creditors: amounts falling due within one year
 6 
(9,626)

Net current assets
  
 
 
19,629

Total assets less current liabilities
  
22,407

  

Net assets
  
22,407


Capital and reserves
  

Called up share capital 
  
2

Profit and loss account
  
22,405

  
22,407


Page 1

 
CELESTIAL FIX LIMITED
REGISTERED NUMBER: 15414117
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 8 August 2025.




................................................
Ian Annett
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
CELESTIAL FIX LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

1.


General information

The Company is a private company limited by share capital, incorporated in England and Wales. The principal activity of the Company throughout the period was that of the provision of consultancy services. The Company was incorporated on 15th January 2024 and commenced trading on 1 February 2024.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
CELESTIAL FIX LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures and fittings
-
33% and 25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration.
Page 4

 
CELESTIAL FIX LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

4.


Tangible fixed assets





Fixtures and fittings

£



Cost or valuation


Additions
3,933



At 31 January 2025

3,933



Depreciation


Charge for the period on owned assets
1,155



At 31 January 2025

1,155



Net book value



At 31 January 2025
2,778

Page 5

 
CELESTIAL FIX LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2025

5.


Debtors

2025
£


Trade debtors
11,073

Other debtors
17,798

Prepayments and accrued income
384

29,255


Included within other debtors due within one year is a loan to Ian Annett and Sophie Annett, the directors, amounting to £17,798.




6.


Creditors: Amounts falling due within one year

2025
£

Corporation tax
5,398

Other taxation and social security
2,977

Accruals and deferred income
1,251

9,626



7.


Controlling party

The Company is controlled by the directors, Ian and Sophie Annett, by virtue of their shareholdings as described in the Directors' report.

 
Page 6