Company registration number 04860278 (England and Wales)
CELTECH SYSTEMS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
CELTECH SYSTEMS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
CELTECH SYSTEMS LIMITED
BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
1,792
1,510
Current assets
Debtors
4
232
53
Cash at bank and in hand
139
140
371
193
Creditors: amounts falling due within one year
5
(38,644)
(31,677)
Net current liabilities
(38,273)
(31,484)
Total assets less current liabilities
(36,481)
(29,974)
Provisions for liabilities
(341)
(287)
Net liabilities
(36,822)
(30,261)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(36,823)
(30,262)
Total equity
(36,822)
(30,261)

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 19 January 2026
Mr B J Mills
Director
Company registration number 04860278 (England and Wales)
CELTECH SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

CelTech Systems Limited is a private company limited by shares incorporated in England and Wales. The registered office is 45 The Avenue, The Common, Pontypridd, Wales, CF37 4DF.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% on cost and straight line over 3 years.
Fixtures and fittings
25% reducing balance
Computers
25% reducing balance
1.3
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

CELTECH SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 3 -
1.4
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.5

Operating Loss

The operating loss is stated after charging:

Deprecation - owned assets 2025 £551 (2024 £365)

1.6

Related party disclosure

At the balance sheet date the Director was owed £3 7,552 (202 4 Director was owed £30,528) from the Company. The loan is interest free and has no formal repayment terms.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2024
9,133
Additions
833
At 31 August 2025
9,966
Depreciation and impairment
At 1 September 2024
7,623
Depreciation charged in the year
551
At 31 August 2025
8,174
Carrying amount
At 31 August 2025
1,792
At 31 August 2024
1,510
CELTECH SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
232
53
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
142
219
Other creditors
38,502
31,458
38,644
31,677
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