CEL Consultants Limited Company accounts

COMPANY REGISTRATION NUMBER: 08642603

CEL Consultants Limited

Unaudited Financial Statements

31 August 2025

CEL Consultants Limited

Financial Statements

Year ended 31 August 2025

Contents	Pages

Directors' report	1

Statement of income and retained earnings	2

Balance sheet	3 to 4

Notes to the financial statements	5 to 7

The following pages do not form part of the financial statements

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements	9

CEL Consultants Limited

Directors' Report

Year ended 31 August 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 August 2025 .

Directors

The directors who served the company during the year were as follows:

Mr P K Verma
Mr K S Verma

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 28 May 2026 and signed on behalf of the board by:

Mr P K Verma

Director

Registered office:

21 Blenheim Avenue

Gants Hill

Ilford

Essex

England

IG2 6JG

CEL Consultants Limited

Statement of Income and Retained Earnings

Year ended 31 August 2025

	2025	2024
Note	£	£
Turnover	8,904	5,673

Cost of sales	( 6,469)	( 6,161)
	-------	-------
Gross profit/(loss)	2,435	( 488)

Administrative expenses	( 11,037)	( 11,270)
	--------	--------
Operating loss	( 8,602)	( 11,758)

Other interest receivable and similar income	2,702	3,333
Interest payable and similar expenses	( 177)	( 489)
	--------	--------
Loss before taxation	( 6,077)	( 8,914)

Tax on loss	1,155	1,694
	-------	-------
Loss for the financial year and total comprehensive income	( 4,922)	( 7,220)
	-------	-------

Retained earnings at the start of the year	158,752	165,972
	---------	---------
Retained earnings at the end of the year	153,830	158,752
	---------	---------

All the activities of the company are from continuing operations.

CEL Consultants Limited

Balance Sheet

31 August 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		1,297	1,732

Current assets

Debtors	6	182,583	184,203
Cash at bank and in hand		1,556	194
		---------	---------
		184,139	184,397

Creditors: amounts falling due within one year	7	( 38,573)		( 26,315)
		---------		---------
Net current assets			145,566	158,082
			---------	---------
Total assets less current liabilities			146,863	159,814

Creditors: amounts falling due after more than one year	8		–	( 6,874)

Provisions

Taxation including deferred tax	6,970	5,815
	---------	---------
Net assets	153,833	158,755
	---------	---------

Capital and reserves

Called up share capital	3	3
Profit and loss account	153,830	158,752
	---------	---------
Shareholders funds	153,833	158,755
	---------	---------

These financial statements have been prepared 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'.

For the year ending 31 August 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 .

CEL Consultants Limited

Balance Sheet (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 28 May 2026 , and are signed on behalf of the board by:

Mr P K Verma

Director

Company registration number: 08642603

CEL Consultants Limited

Notes to the Financial Statements

Year ended 31 August 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 21 Blenheim Avenue, Gants Hill, Ilford, Essex, IG2 6JG, England.

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. The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

The turnover shown in the profit and loss account represents amounts receivable for the services rendered during the period.

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.

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:

	Equipment	-	25% reducing balance

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors. Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss. Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Debtors

Basic financial assets, including trade and other debtors, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Cash and cash equivalents

Cash and cash equivalents are represented by cash in hand, deposits held at call with financial institutions, and other short-term highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and loans from related parties, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 September 2024 and 31 August 2025	5,901	5,901
	-------	-------
Depreciation
At 1 September 2024	4,169	4,169
Charge for the year	435	435
	-------	-------
At 31 August 2025	4,604	4,604
	-------	-------
Carrying amount
At 31 August 2025	1,297	1,297
	-------	-------
At 31 August 2024	1,732	1,732
	-------	-------

6. Debtors

	2025	2024
	£	£
Trade debtors	–	1,620
Other debtors	182,583	182,583
	---------	---------
	182,583	184,203
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	8,109
Accruals and deferred income	1,320	3,000
Social security and other taxes	3,009	4,805
Director loan accounts	27,616	3,773
Other creditors	6,628	6,628
	--------	--------
	38,573	26,315
	--------	--------

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

	2025	2024
	£	£
Bank loans and overdrafts	–	6,874
	----	-------

9. Deferred tax

The deferred tax included in the balance sheet is as follows:

	2025	2024
	£	£
Included in provisions	( 6,970)	( 5,815)
	-------	-------

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

	2025	2024
	£	£
Accelerated capital allowances	246	329
Unused tax losses	( 7,216)	( 6,144)
	-------	-------
	(6,970)	(5,815)
	-------	-------

CEL Consultants Limited

Management Information

Year ended 31 August 2025

The following pages do not form part of the financial statements.

CEL Consultants Limited

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

Year ended 31 August 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 CEL Consultants Limited for the year ended 31 August 2025, which comprise the statement of income and retained earnings, balance sheet 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 CEL Consultants Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of CEL Consultants 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 CEL Consultants Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that CEL Consultants 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 loss of CEL Consultants Limited. You consider that CEL Consultants 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 CEL Consultants 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.

ASTA ACCOUNTANTS LTD Chartered Certified Accountants

Devonshire House 582 Honeypot Lane Stanmore HA7 1JS

28 May 2026