REGISTERED NUMBER: 09693201 (England and Wales)

Financial Statements for the Year Ended 31 July 2025

for

Celador Apartments Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A T Malone

REGISTERED OFFICE:

Davidson House

Forbury Square

Reading

Berkshire

RG1 3EU

REGISTERED NUMBER:

09693201 (England and Wales)

ACCOUNTANTS:

CSL Partnership Limited

Chartered Certified Accountants

238 Station Road

Addlestone

Surrey

KT15 2PS

FIXED ASSETS

Tangible assets

4

105,990

104,710

CURRENT ASSETS

Debtors

5

625,639

493,492

Cash at bank

2,737,048

2,477,949

3,362,687

2,971,441

CREDITORS

Amounts falling due within one year

6

(501,199

)

(483,382

)

NET CURRENT ASSETS

2,861,488

2,488,059

TOTAL ASSETS LESS CURRENT LIABILITIES

2,967,478

2,592,769

CREDITORS

Amounts falling due after more than one year

7

(5,021

)

(15,670

)

PROVISIONS FOR LIABILITIES

(15,715

)

(20,097

)

NET ASSETS

2,946,742

2,557,002

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

2,946,741

2,557,001

2,946,742

2,557,002

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 9 January 2026 and were signed by:

A T Malone - Director

1.	STATUTORY INFORMATION

Celador Apartments 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.

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 reducing balance

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 10 (2024 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 August 2024

133,281

29,582

854

163,717

Additions

12,849

21,675

-

34,524

At 31 July 2025

146,130

51,257

854

198,241

DEPRECIATION

At 1 August 2024

48,289

10,169

549

59,007

Charge for year

22,896

10,272

76

33,244

At 31 July 2025

71,185

20,441

625

92,251

NET BOOK VALUE

At 31 July 2025

74,945

30,816

229

105,990

At 31 July 2024

84,992

19,413

305

104,710

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

299,993

257,954

Other debtors

77,696

83,146

Prepayments and accrued income

247,950

152,392

625,639

493,492

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

10,648

10,128

Trade creditors

45,815

39,366

Tax

141,729

265,559

Social security and other taxes

11,859

10,717

VAT

61,786

56,960

Other creditors

22,822

16,398

Directors' current accounts

15,136

77

Accruals and deferred income

191,404

84,177

501,199

483,382

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans - 1-2 years

5,021

10,383

Bank loans - 2-5 years

-

5,287

5,021

15,670