REGISTERED NUMBER: 03180878

Financial Statements for the Year Ended 31 March 2025

for

Cellargas Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J Mayo-Evans

SECRETARY:

L Mayo-Evans

REGISTERED OFFICE:

Romney Hut 44

Chapel Road

Rotherwas Industrial Estate

Hereford

Herefordshire

HR2 6LD

REGISTERED NUMBER:

03180878

ACCOUNTANTS:

R J Francis & Co

Suites 1 & 2

Marshall Business Centre

Faraday Road

Hereford

Herefordshire

HR4 9NS

FIXED ASSETS

Tangible assets

4

402,671

394,818

CURRENT ASSETS

Stocks

1,550

1,500

Debtors

5

292,511

281,206

Cash at bank

151,674

52,488

445,735

335,194

CREDITORS

Amounts falling due within one year

6

172,271

108,826

NET CURRENT ASSETS

273,464

226,368

TOTAL ASSETS LESS CURRENT LIABILITIES

676,135

621,186

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

676,035

621,086

SHAREHOLDERS' FUNDS

676,135

621,186

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

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

J Mayo-Evans - Director

1.	STATUTORY INFORMATION

Cellargas Ltd is a private company, limited by shares , registered in Not specified/Other. 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.

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.

Freehold property

-

not provided

Equipment

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Motor

property

Equipment

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

259,834

707,705

176,550

1,144,089

Additions

-

27,725

26,597

54,322

Disposals

-

-

(12,500

)

(12,500

)

At 31 March 2025

259,834

735,430

190,647

1,185,911

DEPRECIATION

At 1 April 2024

-

598,293

150,978

749,271

Charge for year

-

27,427

11,042

38,469

Eliminated on disposal

-

-

(4,500

)

(4,500

)

At 31 March 2025

-

625,720

157,520

783,240

NET BOOK VALUE

At 31 March 2025

259,834

109,710

33,127

402,671

At 31 March 2024

259,834

109,412

25,572

394,818

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

200,070

188,707

Other debtors

92,441

92,499

292,511

281,206

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

116,008

64,645

Taxation and social security

51,573

39,810

Other creditors

4,690

4,371

172,271

108,826