REGISTERED NUMBER: 10437153 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Celsius Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S D Banks

P J Wright

SECRETARY:

REGISTERED OFFICE:

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

REGISTERED NUMBER:

10437153 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Tangible assets

4

66,775

89,159

CURRENT ASSETS

Debtors

5

10,846

20,000

Cash at bank

24,212

16,219

35,058

36,219

CREDITORS

Amounts falling due within one year

6

28,974

82,897

NET CURRENT ASSETS/(LIABILITIES)

6,084

(46,678

)

TOTAL ASSETS LESS CURRENT LIABILITIES

72,859

42,481

CREDITORS

Amounts falling due after more than one year

7

30,388

37,517

NET ASSETS

42,471

4,964

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

42,371

4,864

42,471

4,964

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 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 13 January 2026 and were signed on its behalf by:

S D Banks - Director

P J Wright - Director

1.	STATUTORY INFORMATION

Celsius Consulting 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 August 2024

and 31 July 2025

144,490

6,136

150,626

DEPRECIATION

At 1 August 2024

56,473

4,994

61,467

Charge for year

22,004

380

22,384

At 31 July 2025

78,477

5,374

83,851

NET BOOK VALUE

At 31 July 2025

66,013

762

66,775

At 31 July 2024

88,017

1,142

89,159

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 August 2024

and 31 July 2025

144,490

DEPRECIATION

At 1 August 2024

46,674

Charge for year

22,004

At 31 July 2025

68,678

NET BOOK VALUE

At 31 July 2025

75,812

At 31 July 2024

97,816

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

10,846

20,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

6,241

22,289

Tax

19,042

28,912

VAT

2,759

1,698

Other creditors

432

432

Directors' loan accounts

-

29,066

Accrued expenses

500

500

28,974

82,897

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Hire purchase contracts

30,388

37,517

8.	RELATED PARTY DISCLOSURES

The company is controlled by the company directors.