11 false false false false false false false false false false true false false false false false false No description of principal activity 2024-10-01 Sage Accounts Production Advanced 2024 - FRS102_2024 xbrli:pure xbrli:shares iso4217:GBP 02645090 2024-10-01 2025-09-30 02645090 2025-09-30 02645090 2024-09-30 02645090 2023-10-01 2024-09-30 02645090 2024-09-30 02645090 2023-09-30 02645090 core:LandBuildings core:ShortLeaseholdAssets 2024-10-01 2025-09-30 02645090 core:PlantMachinery 2024-10-01 2025-09-30 02645090 core:FurnitureFittings 2024-10-01 2025-09-30 02645090 core:MotorVehicles 2024-10-01 2025-09-30 02645090 bus:LeadAgentIfApplicable 2024-10-01 2025-09-30 02645090 bus:Director1 2024-10-01 2025-09-30 02645090 bus:Director2 2024-10-01 2025-09-30 02645090 bus:Director3 2024-10-01 2025-09-30 02645090 core:LandBuildings 2024-09-30 02645090 core:PlantMachinery 2024-09-30 02645090 core:FurnitureFittings 2024-09-30 02645090 core:MotorVehicles 2024-09-30 02645090 core:LandBuildings 2025-09-30 02645090 core:PlantMachinery 2025-09-30 02645090 core:FurnitureFittings 2025-09-30 02645090 core:MotorVehicles 2025-09-30 02645090 core:WithinOneYear 2025-09-30 02645090 core:WithinOneYear 2024-09-30 02645090 core:AfterOneYear 2025-09-30 02645090 core:AfterOneYear 2024-09-30 02645090 core:LandBuildings 2024-10-01 2025-09-30 02645090 core:ShareCapital 2025-09-30 02645090 core:ShareCapital 2024-09-30 02645090 core:SharePremium 2025-09-30 02645090 core:SharePremium 2024-09-30 02645090 core:CapitalRedemptionReserve 2025-09-30 02645090 core:CapitalRedemptionReserve 2024-09-30 02645090 core:RetainedEarningsAccumulatedLosses 2025-09-30 02645090 core:RetainedEarningsAccumulatedLosses 2024-09-30 02645090 core:BetweenOneFiveYears 2025-09-30 02645090 core:BetweenOneFiveYears 2024-09-30 02645090 core:AcceleratedTaxDepreciationDeferredTax 2024-09-30 02645090 core:LandBuildings 2024-09-30 02645090 core:PlantMachinery 2024-09-30 02645090 core:FurnitureFittings 2024-09-30 02645090 core:MotorVehicles 2024-09-30 02645090 bus:Director1 2024-09-30 02645090 bus:Director1 2025-09-30 02645090 bus:Director2 2024-09-30 02645090 bus:Director2 2025-09-30 02645090 bus:Director1 2023-09-30 02645090 bus:Director1 2024-09-30 02645090 bus:Director2 2023-09-30 02645090 bus:Director2 2024-09-30 02645090 bus:Director1 2023-10-01 2024-09-30 02645090 bus:Director2 2023-10-01 2024-09-30 02645090 bus:Director3 2023-10-01 2024-09-30 02645090 bus:SmallEntities 2024-10-01 2025-09-30 02645090 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 02645090 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 02645090 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 02645090 bus:FullAccounts 2024-10-01 2025-09-30
COMPANY REGISTRATION NUMBER: 02645090

Celltex Limited

Filleted Unaudited Financial Statements

30 September 2025

Celltex Limited

Financial Statements

Year Ended 30th September 2025

Contents | Page

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements | 1

Statement of Financial Position | 2

Notes to the Financial Statements | 4

Celltex Limited

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Celltex Limited

Year Ended 30th September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Celltex Limited for the year ended 30th September 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the Board of Directors of Celltex Limited, as a body, in accordance with the terms of our engagement letter dated 7th September 2021. Our work has been undertaken solely to prepare for your approval the financial statements of Celltex Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Celltex Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that Celltex Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Celltex Limited. You consider that Celltex Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Celltex Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
MJ GREEN ACCOUNTANCY SERVICES LTD Chartered Certified Accountants
Unit 10 Silver End Business Park Brettell Lane Brierley Hill West Midlands DY5 3LG
13 April 2026

Celltex Limited

Statement of Financial Position

30 September 2025

| 2025 | 2024
Note | £ | £

Fixed Assets

Tangible assets | 5 | 51,003 | 68,506

Current Assets

Stocks | 40,000 | 26,738
Debtors | 6 | 1,197,029 | 1,134,017
Cash at bank and in hand | 18,570 | 25,736
| ------------ | ------------
| 1,255,599 | 1,186,491

Creditors: amounts falling due within one year | 7 | 848,023 | 719,018
| ------------ | ------------
Net Current Assets | 407,576 | 467,473
| --------- | ---------
Total Assets Less Current Liabilities | 458,579 | 535,979

Creditors: amounts falling due after more than one year | 8 | 39,978 | 120,215

Provisions

Taxation including deferred tax | – | 1,567
| --------- | ---------
Net Assets | 418,601 | 414,197
| --------- | ---------

Capital and Reserves

Called up share capital | 37 | 37
Share premium account | 95,994 | 95,994
Capital redemption reserve | 69 | 69
Profit and loss account | 322,501 | 318,097
| --------- | ---------
Shareholders Funds | 418,601 | 414,197
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 30th September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Celltex Limited

Statement of Financial Position (continued)

30 September 2025
These financial statements were approved by the board of directors and authorised for issue on 13 April 2026 , and are signed on behalf of the board by:

A N Foggin | S P Evans
Director | Director

A Dalziel |
Director |

Company registration number: 02645090

Celltex Limited

Notes to the Financial Statements

Year Ended 30th September 2025
1. General Information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 12, Block 3, Wednesbury Trading Estate, Wednesbury, West Midlands, WS10 7JN.
2. Statement of Compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting Policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Short leasehold property | - | 4% straight line
| Plant and machinery | - | 20% reducing balance
| Fixtures and fittings | - | 15% reducing balance
| Motor vehicles | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee Numbers
The average number of persons employed by the company during the year amounted to 11 (2024: 11 ).
5. Tangible Assets

| Land and buildings | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1st October 2024 | 37,495 | 41,455 | 82,995 | 73,135 | 235,080
Disposals | – | – | – | ( 30,735) | ( 30,735)
| -------- | -------- | -------- | -------- | ---------
At 30th September 2025 | 37,495 | 41,455 | 82,995 | 42,400 | 204,345
| -------- | -------- | -------- | -------- | ---------
Depreciation |  |  |  |  |
At 1st October 2024 | 15,908 | 39,364 | 76,652 | 34,650 | 166,574
Charge for the year | 1,500 | 418 | 950 | 7,950 | 10,818
Disposals | – | – | – | ( 24,050) | ( 24,050)
| -------- | -------- | -------- | -------- | ---------
At 30th September 2025 | 17,408 | 39,782 | 77,602 | 18,550 | 153,342
| -------- | -------- | -------- | -------- | ---------
Carrying amount |  |  |  |  |
At 30th September 2025 | 20,087 | 1,673 | 5,393 | 23,850 | 51,003
| -------- | -------- | -------- | -------- | ---------
At 30th September 2024 | 21,587 | 2,091 | 6,343 | 38,485 | 68,506
| -------- | -------- | -------- | -------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 362,132 | 312,372
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 809,000 | 809,000
Other debtors | 25,897 | 12,645
| ------------ | ------------
| 1,197,029 | 1,134,017
| ------------ | ------------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 92,072 | 82,457
Trade creditors | 279,596 | 224,497
Corporation tax | 66,255 | 67,087
Social security and other taxes | 53,476 | 48,087
Other creditors | 356,624 | 296,890
| --------- | ---------
| 848,023 | 719,018
| --------- | ---------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 23,404 | 94,047
Other creditors | 16,574 | 26,168
| -------- | ---------
| 39,978 | 120,215
| -------- | ---------

9. Deferred Tax
The deferred tax included in the statement of financial position is as follows:

| 2025 | 2024
| £ | £
Included in provisions | – | 1,567
| ---- | -------

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2025 | 2024
| £ | £
Accelerated capital allowances | – | 1,567
| ---- | -------

10. Operating Leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | – | 4,660
Later than 1 year and not later than 5 years | 68,852 | 60,904
| -------- | --------
| 68,852 | 65,564
| -------- | --------

11. Directors' Advances, Credits and Guarantees
During the year the directors entered into the following advances and credits with the company:

| 2025
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| A N Foggin | ( 633) | ( 61,000) | 61,176 | ( 457)
| S P Evans | ( 853) | ( 63,500) | 63,969 | ( 384)
| A Dalziel | – | – | – | –
|  | ------- | --------- | --------- | ----
|  | ( 1,486) | ( 124,500) | 125,145 | ( 841)
|  | ------- | --------- | --------- | ----

| 2024
|  | Balance brought forward | Advances/ (credits) to the directors | Amounts repaid | Balance outstanding
|  | £ | £ | £ | £
| A N Foggin | ( 1,151) | ( 41,000) | 41,518 | ( 633)
| S P Evans | ( 905) | ( 42,000) | 42,052 | ( 853)
| A Dalziel | – | ( 7,000) | 7,000 | –
|  | ------- | -------- | -------- | -------
|  | ( 2,056) | ( 90,000) | 90,570 | ( 1,486)
|  | ------- | -------- | -------- | -------

The credits to the directors were made on an interest free basis and are repayable on demand.