REGISTERED NUMBER: SC436349 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Celtic Design Consultants Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J G Davies

I R Brown

REGISTERED OFFICE:

28 Greenbrae Avenue

Bridge of Don

Aberdeen

AB23 8NU

REGISTERED NUMBER:

SC436349 (Scotland)

ACCOUNTANTS:

KPP Glasgow South Ltd

Chartered Certified Accountants

Unit 3 , 37 Rosyth Road

Morris Park

Glasgow

G5 0YE

FIXED ASSETS

Intangible assets

4

324,443

317,655

Tangible assets

5

569

669

325,012

318,324

CURRENT ASSETS

Cash at bank

44

140

CREDITORS

Amounts falling due within one year

6

289,881

282,918

NET CURRENT LIABILITIES

(289,837

)

(282,778

)

TOTAL ASSETS LESS CURRENT LIABILITIES

35,175

35,546

CAPITAL AND RESERVES

Called up share capital

7

900

900

Share premium

49,922

49,922

Retained earnings

(15,647

)

(15,276

)

SHAREHOLDERS' FUNDS

35,175

35,546

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 23 June 2025 and were signed on its behalf by:

J G Davies - Director

1.	STATUTORY INFORMATION

Celtic Design Consultants Limited is a private company, limited by shares , registered in Scotland. 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Development costs are being amortised evenly over their estimated useful life of nil years.

Development costs

These costs shall be amortised upon commercial production or application of the product, service, process, or system and shall be allocated on a systematic basis to each accounting period, over the period which these are expected to be used.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2024

317,655

Additions

6,788

At 30 April 2025

324,443

NET BOOK VALUE

At 30 April 2025

324,443

At 30 April 2024

317,655

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 May 2024

and 30 April 2025

5,122

2,074

7,196

DEPRECIATION

At 1 May 2024

4,646

1,881

6,527

Charge for year

71

29

100

At 30 April 2025

4,717

1,910

6,627

NET BOOK VALUE

At 30 April 2025

405

164

569

At 30 April 2024

476

193

669

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Other creditors

2,543

2,543

Directors' current accounts

279,375

279,200

Accrued expenses

7,963

1,175

289,881

282,918

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.25

30.4.24

value:

£

£

595

Ordinary

£1

610

610

283

Ordinary

£1

290

290

900

900

8.	RELATED PARTY DISCLOSURES

The company owes Mr W I MacFarlane, a former director, an amount of £1,561 (2024 : £1,561) as at the balance sheet date. There is no interest on this loan and no fixed date for repayment.

The company owes Mr I H Steven, a former director, an amount of £229,040 (2024: £229,040) as at the balance sheet date. There is no interest on this loan and no fixed date for repayment.

The company owes Mr J G Davies, a director, an amount of £47,658 (2024 : £47,484) as at the balance sheet date. There is no interest on this loan and no fixed date for repayment.

The company owes Mr I R Brown, a director, an amount of £1,115 (2024 : £1,115) as at the balance sheet date. There is no interest on this loan and no fixed date for repayment.

9.	ULTIMATE CONTROLLING PARTY

There was no overall ultimate controlling party throughout the year.