REGISTERED NUMBER: 05358645 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CELTIC SERVICES LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

P M Healy

REGISTERED OFFICE:

Thornbank, 38 Moorgate Road

Rotherham

South Yorkshire

S60 2AG

REGISTERED NUMBER:

05358645 (England and Wales)

ACCOUNTANTS:

Michael A Jarvis & Co Ltd

Edenthorpe

Grove Road

Rotherham

South Yorkshire

S60 2ER

FIXED ASSETS

Tangible assets

4

1,044

1,480

CURRENT ASSETS

Debtors

5

186,149

189,106

Cash at bank

10,436

29,633

196,585

218,739

CREDITORS

Amounts falling due within one year

6

31,432

33,410

NET CURRENT ASSETS

165,153

185,329

TOTAL ASSETS LESS CURRENT LIABILITIES

166,197

186,809

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

166,187

186,799

166,197

186,809

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 29 December 2025 and were signed by:

P M Healy - Director

1.	STATUTORY INFORMATION

Celtic Services Ltd 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.

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.

Plant and machinery etc

-

25% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

28,966

DEPRECIATION

At 1 April 2024

27,486

Charge for year

436

At 31 March 2025

27,922

NET BOOK VALUE

At 31 March 2025

1,044

At 31 March 2024

1,480

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

3,106

Amounts owed by associates

186,000

186,000

Other debtors

149

-

186,149

189,106

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

317

-

Taxation and social security

-

3,450

Other creditors

31,115

29,960

31,432

33,410

7.	RELATED PARTY DISCLOSURES

The company considers that Celtic Holdings Limited is a related party because both companies have common management/ownership.