REGISTERED NUMBER: SC320210 (Scotland)

Financial Statements for the Year Ended 31 December 2025

for

CELURCA INVESTMENTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

P J Stuart

REGISTERED OFFICE:

1 Rosehill Road

Montrose

Angus

DD10 8ST

REGISTERED NUMBER:

SC320210 (Scotland)

ACCOUNTANTS:

Account Tax Ltd

Chartered Certified Accountants

12 Traill Drive

Montrose

Angus

DD10 8SW

FIXED ASSETS

Tangible assets

4

448

598

CURRENT ASSETS

Debtors

5

-

7,308

Investments

6

1,555,852

1,436,474

Cash at bank

531,110

648,063

2,086,962

2,091,845

CREDITORS

Amounts falling due within one year

7

4,077

6,641

NET CURRENT ASSETS

2,082,885

2,085,204

TOTAL ASSETS LESS CURRENT LIABILITIES

2,083,333

2,085,802

CAPITAL AND RESERVES

Called up share capital

53,000

53,000

Retained earnings

2,030,333

2,032,802

SHAREHOLDERS' FUNDS

2,083,333

2,085,802

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 June 2026 and were signed by:

P J Stuart - Director

1.	STATUTORY INFORMATION

Celurca Investments Ltd 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.

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.

Fixtures and fittings

-

25% on cost and 25% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Profit & Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current tax is recognised at the amount of tax payable using the tax rates and laws that that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is immaterial and is therefore not recognised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

12,166

1,023

13,189

DEPRECIATION

At 1 January 2025

11,568

1,023

12,591

Charge for year

150

-

150

At 31 December 2025

11,718

1,023

12,741

NET BOOK VALUE

At 31 December 2025

448

-

448

At 31 December 2024

598

-

598

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

7,308

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Loan Notes

672,300

555,000

Listed investments

754,804

782,726

MFC Share Capital

128,748

98,748

1,555,852

1,436,474

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

588

3,414

Other creditors

3,489

3,227

4,077

6,641

8.	RELATED PARTY DISCLOSURES

The company was under the control of P Stuart throughout the current and previous year. P Stuart is the managing director.

During the year the director advanced the company £312. As at 31 December 2025 included within other creditors is a balance outstanding due to the director of £624 (2024 - £312). No interest was paid on this loan.

During the year, Amplified Global, a company owned and controlled in part by J Stuart, son of P Stuart, repaid £70,000 of the loan from Celurca Investments Ltd. As at 31 December 2025 the outstanding balance of this loan is £40,000 (2024 - £110,000). This is a non-interest bearing loan.

During the year the company continued with its investment in Amplified Global, a company owned and controlled in part by J Stuart, son of P Stuart. As at 31 December 2025 included within investments is a total investment of £106,033 (2024 - £106,033).