Company registration number 11788174 (England and Wales)
CELISELLE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
CELISELLE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
CELISELLE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Current assets
Stocks
7,265
7,265
Debtors
3
26,184
55,521
Cash at bank and in hand
124
129
33,573
62,915
Creditors: amounts falling due within one year
4
(114,572)
(105,012)
Net current liabilities
(80,999)
(42,097)
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
(81,099)
(42,197)
Total equity
(80,999)
(42,097)

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

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

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 14 October 2025
Tracy Ann Peck
Director
Company registration number 11788174 (England and Wales)
CELISELLE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
1
Accounting policies
Company information

Celiselle Limited is a private company limited by shares incorporated in England and Wales. The registered office is Office 2 The Works, Unit 1, High Street, Thorpe-Le-Soken, England, CO16 0EA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

The director has prepared the financial statements on the going concern basis although the balance sheet true shows negative shareholders funds. This is considered appropriate as the company's shareholders and creditors will continue to provide financial support to the company for the foreseeable future and the company is expecting to make profits in future years that will reverse this position. Should the company be unable to continue trading, adjustments would have to be made to reduce the value of assets to their recoverable amounts, to provide for any further liabilities which might arise.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

CELISELLE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 3 -
Basic financial assets

Basic financial assets include debtors and cash and bank balances.

Debtors

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Cash at bank and in hand

Cash at bank and in hand include cash in hand, deposits held at call with banks and other short-term liquid investments with original maturities of three months or less.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities include creditors. Creditors are not interest bearing and are stated at their nominal value.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.6
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.7
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

CELISELLE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
1
1
3
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
20,730
52,535
Other debtors
5,454
2,986
26,184
55,521
4
Creditors: amounts falling due within one year
2024
2023
£
£
Corporation tax
396
372
Other creditors
114,176
104,640
114,572
105,012
5
Called up share capital
2024
2023
£
£
Ordinary share capital
Issued and fully paid
100 Ordinary shares of £1 each
100
100
2024-12-31 2024-01-01 false false false CCH Software CCH Accounts Production 2025.200 No description of principal activity Tracy Ann Peck 11788174 2024-01-01 2024-12-31 11788174 2024-12-31 11788174 2023-12-31 11788174 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 11788174 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 11788174 core:CurrentFinancialInstruments 2024-12-31 11788174 core:CurrentFinancialInstruments 2023-12-31 11788174 core:ShareCapital 2024-12-31 11788174 core:ShareCapital 2023-12-31 11788174 core:RetainedEarningsAccumulatedLosses 2024-12-31 11788174 core:RetainedEarningsAccumulatedLosses 2023-12-31 11788174 core:ShareCapitalOrdinaryShareClass1 2024-12-31 11788174 core:ShareCapitalOrdinaryShareClass1 2023-12-31 11788174 bus:Director1 2024-01-01 2024-12-31 11788174 2023-01-01 2023-12-31 11788174 core:WithinOneYear 2024-12-31 11788174 core:WithinOneYear 2023-12-31 11788174 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 11788174 bus:FRS102 2024-01-01 2024-12-31 11788174 bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 11788174 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 11788174 bus:FullAccounts 2024-01-01 2024-12-31 xbrli:pure xbrli:shares iso4217:GBP