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Registered number: 10616100
Celya D Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Bankim Patel and Co.Ltd.
Celya D Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Statement of Financial Position | 2—3
Notes to the Financial Statements | 4—6

Page 1
Celya D Ltd
Accountants' Report
For The Year Ended 31 March 2025
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of Celya D Ltd for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Celya D Ltd for the year ended 31 March 2025 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of Celya D Ltd , as a body, in accordance with the terms of our engagement letter dated 13 February 20017. Our work has been undertaken solely to prepare for your approval the accounts of Celya D Ltd and state those matters that we have agreed to state to the directors of Celya D Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Celya D Ltd and its directors, as a body, for our work or for this report.
It is your duty to ensure that Celya D Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Celya D Ltd . You consider that Celya D Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of Celya D Ltd . 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 financial statements.

10/11/2025

Bankim Patel and Co.Ltd.
Chartered Accountants
42 Anglesmede Crescent
Pinner
Middx.
HA55SP
Page 1
Page 2
Celya D Ltd
Statement of Financial Position
As At 31 March 2025
Statement of Financial Position
Registered number: 10616100

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 46,240 |  | 48,960
Tangible Assets | 5 |  | 22,238 |  | 24,058
|  |  | 68,478 |  | 73,018
CURRENT ASSETS
Stocks | 6 | 2,000 |  | 2,000 |
Cash at bank and in hand |  | 17,484 |  | 13,400 |
|  | 19,484 |  | 15,400 |
Creditors: Amounts Falling Due Within One Year | 7 | (54,052 ) |  | (55,200 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (34,568 ) |  | (39,800 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 33,910 |  | 33,218
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (34,682 ) |  | (34,682 )
NET LIABILITIES |  |  | (772 ) |  | (1,464 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 1,000 |  | 1,000
Income Statement |  |  | (1,772 ) |  | (2,464 )
SHAREHOLDERS' FUNDS |  |  | (772) |  | (1,464)

Page 2
Page 3
Celya D Ltd
Statement of Financial Position (continued)
As At 31 March 2025
For the year ending 31 March 2025 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mrs CELIA DANIEL Director
10/11/2025

The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Celya D Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Celya D Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10616100 . The registered office is 231 Windsor Avenue, Uxbridge, Middlesex, UB10 9BD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the rendering of hairdressing services.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its reasonably estimated economic life of 25 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold | 25 years
Fixtures & Fittings | 25% written down value

2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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.
...CONTINUED
Page 4
Page 5
Celya D Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 68,000
As at 31 March 2025 | 68,000
Amortisation
As at 1 April 2024 | 19,040
Provided during the period | 2,720
As at 31 March 2025 | 21,760
Net Book Value
As at 31 March 2025 | 46,240
As at 1 April 2024 | 48,960

5. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Fixtures & Fittings | Total
| £ | £ | £
Cost
As at 1 April 2024 | 30,000 | 5,099 | 35,099
As at 31 March 2025 | 30,000 | 5,099 | 35,099
Depreciation
As at 1 April 2024 | 8,400 | 2,641 | 11,041
Provided during the period | 1,200 | 620 | 1,820
As at 31 March 2025 | 9,600 | 3,261 | 12,861

...CONTINUED
Page 5
Page 6
Celya D Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025

Net Book Value
As at 31 March 2025 | 20,400 | 1,838 | 22,238
As at 1 April 2024 | 21,600 | 2,458 | 24,058

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 2,000 |  | 2,000

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | - |  | 1
Corporation tax | 1,227 |  | 2,218
Accruals and deferred income | 1,115 |  | 1,115
Directors' loan accounts | 51,710 |  | 51,866
| 54,052 |  | 55,200

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Directors loan account | 34,682 |  | 34,682

9. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 1,000 |  | 1,000

10. Related Party Transactions
During the year Rent of £4500 (2024 £6,000) was paid to Mrs C. Daniel.
Page 6