REGISTERED NUMBER: 08831085 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Cellular Technologies Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

S A Howell

Mrs M R Howell

REGISTERED OFFICE:

56 Newstead Road

Barnwood

Gloucester

Gloucestershire

GL4 3TQ

REGISTERED NUMBER:

08831085 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

The Co-operative bank

PO Box 250

Skelmersdale

WN8 6WT

FIXED ASSETS

Tangible assets

4

3,912

2,251

CURRENT ASSETS

Debtors

5

16,046

7,980

Cash at bank

54,722

79,310

70,768

87,290

CREDITORS

Amounts falling due within one year

6

17,796

12,837

NET CURRENT ASSETS

52,972

74,453

TOTAL ASSETS LESS CURRENT LIABILITIES

56,884

76,704

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

56,883

76,703

SHAREHOLDERS' FUNDS

56,884

76,704

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 7 May 2026 and were signed on its behalf by:

S A Howell - Director

1.	STATUTORY INFORMATION

Cellular Technologies Ltd 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Computer equipment

-

33% 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 statement of financial position date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

Cost

At 1 February 2025

12,280

Additions

5,675

Disposals

(4,205

)

At 31 January 2026

13,750

Depreciation

At 1 February 2025

10,029

Charge for year

4,014

Eliminated on disposal

(4,205

)

At 31 January 2026

9,838

Net book value

At 31 January 2026

3,912

At 31 January 2025

2,251

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Trade debtors

-

5,817

Other debtors

16,046

2,163

16,046

7,980

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/1/26

31/1/25

£

£

Taxation and social security

15,850

11,111

Other creditors

1,946

1,726

17,796

12,837