Cellet Travel Services Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 02523019 (England and Wales)

CELLET TRAVEL SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

6

DIRECTOR:

Mrs Y M Fletcher

REGISTERED OFFICE:

Bloxham Mill Business Centre

Office 45, Barford Road

Bloxham

Banbury

Oxfordshire

OX15 4FF

REGISTERED NUMBER:

02523019 (England and Wales)

ACCOUNTANTS:

Equus Miller Limited

Chartered Certified Accountants

Brook House

47 High Street

Henley in Arden

Warwickshire

B95 5AA

FIXED ASSETS

Tangible assets

4

4,886

5,313

CURRENT ASSETS

Debtors

5

218,883

306,596

Cash at bank

5,442

1,317

224,325

307,913

CREDITORS

Amounts falling due within one year

6

221,618

294,193

NET CURRENT ASSETS

2,707

13,720

TOTAL ASSETS LESS CURRENT
LIABILITIES

7,593

19,033

CREDITORS

Amounts falling due after more than one
year

7

(4,167

)

(14,167

)

PROVISIONS FOR LIABILITIES

(493

)

(493

)

NET ASSETS

2,933

4,373

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

9

2,833

4,273

SHAREHOLDERS' FUNDS

2,933

4,373

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2025 and were signed by:

Mrs Y M Fletcher - Director

1.	STATUTORY INFORMATION

Cellet Travel Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2023 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 January 2024

4,381

11,366

15,747

Additions

522

2,050

2,572

At 31 December 2024

4,903

13,416

18,319

DEPRECIATION

At 1 January 2024

2,528

7,906

10,434

Charge for year

357

2,642

2,999

At 31 December 2024

2,885

10,548

13,433

NET BOOK VALUE

At 31 December 2024

2,018

2,868

4,886

At 31 December 2023

1,853

3,460

5,313

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

Trade debtors

51,245

187,731

Amounts owed by group undertakings

88,976

88,790

Other debtors

1,484

400

Directors' loan accounts

40,278

-

VAT

8,588

7,116

Prepayments

28,312

22,559

218,883

306,596

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/24

31/12/23

£

Bank loans and overdrafts

21,894

23,605

Trade creditors

80,242

66,869

Amounts owed to associates

5,448

Corporation tax payable

89,597

82,473

Social security & other taxes

1,911

3,636

Other creditors

20,402

9,091

Directors' loan accounts

-

2,871

Accruals and deferred income

2,124

100,200

221,618

294,193

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/24

31/12/23

£

Bank loans - 1-2 years

4,167

10,000

Bank loans - 2-5 years

-

4,167

14,167

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/24

31/12/23

value:

£

100

Ordinary

£1

100

9.

RESERVES

Retained

earnings

£

At 1 January 2024

4,273

Profit for the year

93,560

Dividends

(95,000

)

At 31 December 2024

2,833

10.	ULTIMATE CONTROLLING PARTY

The company's ultimate parent company is Cellet Marketing & Public Relations Limited, a company incorporated in England and Wales.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cellet Travel Services Limited for the year ended 31 December 2024 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Cellet Travel Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Cellet Travel Services Limited and state those matters that we have agreed to state to the director of Cellet Travel Services Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Cellet Travel Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Cellet Travel Services Limited. You consider that Cellet Travel Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Cellet Travel Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Equus Miller Limited

Chartered Certified Accountants

Brook House

47 High Street

Henley in Arden

Warwickshire

B95 5AA

30 September 2025