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# CELTIC COOLING AND HEATING LIMITED

## Company Registration Number:
04956373 (England and Wales)

## Unaudited abridged accounts for the year ended 31 January 2025

## Period of accounts

## Start date: 01 February 2024

## End date: 31 January 2025

# CELTIC COOLING AND HEATING LIMITED

## Contents of the Financial Statements

for the Period Ended 31 January 2025

Balance sheet |
Notes |

# CELTIC COOLING AND HEATING LIMITED

## Balance sheet

As at 31 January 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 6,012 | 6,496
Total fixed assets: |  | 6,012 | 6,496
Current assets
Stocks: |  | 5,972 | 27,545
Debtors: | 4 | 52,570 | 28,089
Cash at bank and in hand: |  | 47,704 | 18,117
Total current assets: |  | 106,246 | 73,751
Creditors: amounts falling due within one year: | 5 | (106,670) | (84,298)
Net current assets (liabilities): |  | (424) | (10,547)
Total assets less current liabilities: |  | 5,588 | (4,051)
Provision for liabilities: |  | (1,142) | (1,234)
Total net assets (liabilities): |  | 4,446 | (5,285)
Capital and reserves
Called up share capital: |  | 1,000 | 1,000
Profit and loss account: |  | 3,446 | (6,285)
Shareholders funds: |  | 4,446 | (5,285)

The notes form part of these financial statements

# CELTIC COOLING AND HEATING LIMITED

## Balance sheet statements

For the year ending 31 January 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 05 September 2025
and signed on behalf of the board by:

Name: Mr R O Roberts
Status: Director

The notes form part of these financial statements

# CELTIC COOLING AND HEATING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

## Tangible fixed assets and depreciation policy

Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life. Plant and machinery 20% straight line. Vehicles 25% reducing balance.

## Valuation and information policy

Inventories. Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.

## Other accounting policies

1. Short term debtors and creditors. Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss. 2. Cash and cash equivalents. Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. 3. Leased assets. Assets held under finance leases, which are leases where substantially all the risks and rewards of ownership of the asset have passed to the Company are capitalised in the balance sheet and are depreciated over the shorter of the lease term and the asset's useful life. A corresponding liability is recognised for the lower of the fair value of the leased asset and the present value of the minimum lease payments in the balance sheet. Lease payments are apportioned between the reduction of the lease liability and finance charges in the income statement so as to achieve a constant rate of interest on the remaining balance of the liability. Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term. Lease incentives are recognised over the lease term on a straight line basis. 4. Employee benefits. The obligations for contributions to defined contribution scheme are recognised as an expense as incurred. The assets of the scheme are held separately from those of the Company in an independent administered fund. 5.Taxation. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

# CELTIC COOLING AND HEATING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 1 | 3

# CELTIC COOLING AND HEATING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 February 2024 | 78,871
Additions | 2,557
At 31 January 2025 | 81,428
Depreciation |
At 01 February 2024 | 72,375
Charge for year | 3,041
At 31 January 2025 | 75,416
Net book value |
At 31 January 2025 | 6,012
At 31 January 2024 | 6,496

# CELTIC COOLING AND HEATING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 4. Debtors

| 2025 | 2024
--- | --- | ---
| £ | £
Debtors due after more than one year: | 0 | 0

# CELTIC COOLING AND HEATING LIMITED

## Notes to the Financial Statements

for the Period Ended 31 January 2025

## 5. Creditors: amounts falling due within one year note

Trade creditors £33,006. Corporation tax £41,090. Other taxes and social security £16,777. Director's loan £8,622. Other creditors £4,131. Accruals £3,044.