REGISTERED NUMBER: 06444643 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

CELTIC HOLDINGS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

P M Healy

M E Healy

Mrs J C Healy

Mrs J Healy

REGISTERED OFFICE:

Thornbank

38 Moorgate Road

Rotherham

South Yorkshire

S60 2AG

REGISTERED NUMBER:

06444643 (England and Wales)

ACCOUNTANTS:

Michael A Jarvis & Co Ltd

Edenthorpe

Grove Road

Rotherham

South Yorkshire

S60 2ER

FIXED ASSETS

Tangible assets

4

1,620

1,946

Investment property

5

1,128,780

1,128,780

1,130,400

1,130,726

CURRENT ASSETS

Debtors

6

284,086

100,953

Cash at bank

18,518

113,971

302,604

214,924

CREDITORS

Amounts falling due within one year

7

783,331

778,238

NET CURRENT LIABILITIES

(480,727

)

(563,314

)

TOTAL ASSETS LESS CURRENT LIABILITIES

649,673

567,412

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

649,669

567,408

649,673

567,412

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 directors acknowledge their 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 Board of Directors and authorised for issue on 29 December 2025 and were signed on its behalf by:

P M Healy - Director

1.	STATUTORY INFORMATION

Celtic Holdings 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.

Tangible fixed assets

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

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

3,038

Additions

800

At 31 March 2025

3,838

DEPRECIATION

At 1 April 2024

1,092

Charge for year

1,126

At 31 March 2025

2,218

NET BOOK VALUE

At 31 March 2025

1,620

At 31 March 2024

1,946

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

1,128,780

NET BOOK VALUE

At 31 March 2025

1,128,780

At 31 March 2024

1,128,780

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,509

91,386

Amounts owed by associates

270,010

-

Other debtors

9,567

9,567

284,086

100,953

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

377

299

Amounts owed to associates

689,800

689,800

Taxation and social security

29,889

25,034

Other creditors

63,265

63,105

783,331

778,238

8.	RELATED PARTY DISCLOSURES

The company considers Celtic Properties Limited, Celtic Ocean Limited, Celtic Property Investments Limited and Celtic Services Limited to be related parties due to common ownership and/or management.

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by Mr and Mrs Healy by virtue of their interests in the issued share capital of the company.