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Company Registration No. 03236730 (England and Wales)
Recellular (UK) Limited Unaudited accounts for the year ended 30 June 2026
Recellular (UK) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Recellular (UK) Limited Company Information for the year ended 30 June 2026
Director
J D Womby
Company Number
03236730 (England and Wales)
Registered Office
Primary House Spring Gardens Macclesfield Cheshire SK10 2DX
Accountants
Taylor Consultancy, Chartered Certified Accountants Primary House Spring Gardens Macclesfield Cheshire SK10 2DX
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Recellular (UK) Limited Statement of financial position as at 30 June 2026
2026
2025
Notes
£
£
Current assets
Debtors
4
4,749
14,346
Cash at bank and in hand
97
97
4,846
14,443
Creditors: amounts falling due within one year
5
(7,599)
(17,054)
Net current liabilities
(2,753)
(2,611)
Net liabilities
(2,753)
(2,611)
Capital and reserves
Called up share capital
6
200
200
Profit and loss account
(2,953)
(2,811)
Shareholders' funds
(2,753)
(2,611)
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 July 2026 and were signed on its behalf by
J D Womby Director Company Registration No. 03236730
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Recellular (UK) Limited Notes to the Accounts for the year ended 30 June 2026
1
Statutory information
Recellular (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 03236730. The registered office is Primary House, Spring Gardens, Macclesfield, Cheshire, SK10 2DX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Stocks
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Foreign currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Debtors
2026
2025
£
£
Amounts falling due within one year
Amounts due from group undertakings etc.
4,749
14,346
5
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
-
10,507
Amounts owed to group undertakings and other participating interests
7,287
6,235
Taxes and social security
312
312
7,599
17,054
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Recellular (UK) Limited Notes to the Accounts for the year ended 30 June 2026
6
Share capital
2026
2025
£
£
Allotted, called up and fully paid:
200 Ordinary shares of £1 each
200
200
7
Transactions with related parties
Recellular Investment Company Limited is the ultimate holding company. At the balance sheet date there was a loan from Recellular UK Limited to Recellular Investment Company Limited of £4,749 ( 2025 £4,749 ) which is subject to interest at a commercial rate and is repayable upon demand. Mr J D Womby is a director and shareholder in both Recellular UK Limited and Southpark Developments Limited. At the balance sheet date there was a loan to Recellular UK Limited from Southpark Developments Limited of £1,052 ( 2025 (£9,597) ) which is subject to interest at a commercial rate and is repayable upon demand. Mr J D Womby is a director and shareholder in both Recellular UK Limited and JWT Limited. At the balance sheet date there was a loan to Recellular UK Limited from JWT Limited of £6,235 ( 2025 £6,235 ) which is subject to interest at a commercial rate and repayable upon demand.
8
Controlling party
The company is 100% owned by Recellular Investment Company Limited, a company registered in England and Wales under company number 03386144
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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