Celebal Technologies UK Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—8

1. General Information

Celebal Technologies UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14964345 . The registered office is 4th Floor, Metroline House, 118-122 College Road, Harrow, Middlesex, HA1 1BQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have considered the company’s ability to continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. Having considered the company’s forecasts, available financial resources and ongoing support from the group, the directors consider it appropriate to prepare the financial statements on a going concern basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue Recognition Policy

Turnover represents amounts receivable for services provided during the year, excluding VAT. Revenue from services is recognised as the services are performed and when the company is entitled to consideration. Where services are provided over time, revenue is recognised by reference to the stage of completion of the relevant contract at the reporting date.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% reducing balance basis

Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

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Celebal Technologies UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.4. Tangible Fixed Assets and Depreciation - continued

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

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Celebal Technologies UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.5. Financial Instruments - continued

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

2.6. 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 rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.7. Taxation

The tax expense represents the sum of current tax and deferred tax. Current tax is based on the taxable profit for the year and is calculated using tax rates enacted or substantively enacted at the reporting date.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

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Celebal Technologies UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.7. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2.9. Employee Benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 2)

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Celebal Technologies UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	849
Additions	1,534

As at 31 March 2026	2,383

Depreciation
As at 1 April 2025	353
Provided during the period	605

As at 31 March 2026	958

Net Book Value
As at 31 March 2026	1,425

As at 1 April 2025	496

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	150,261	41,311
Other debtors	31,387	1,121

	181,648	42,432

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	52,834	-
Other creditors	69,182	16,039
Taxation and social security	13,386	6,704

	135,402	22,743

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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Celebal Technologies UK Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

8. Related Party Transactions

The company has taken advantage of the exemption under section 33.1A of FRS 102, from the requirement to disclose transactions with the wholly owned members of the group.

During the year, the company entered into transactions with it's parent undertaking Celebal Technologies Private Limited. Sales to the parent undertaking amounted to £1,011,358 (2025: £598,412). At the year end, £137,301 (2025: £41,311) was included within trade debtors in respect of amounts due from the parent undertaking.

During the year, the parent undertaking charged costs of £52,1448 ( 2025: Nil) to the company.

Included within trade debtors is an amount of £137,301 (2025: £41,311) owed by the parent entity.

During the year , the parent company charged costs of £52,448 (2025: £Nil ) to the company. At the year end, £52,448 (2025: Nil) was owed to group undertakings and included within creditors.

9. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Celebal Technologies Private Limited . Celebal Technologies Private Limited a company incorporated in India.

The financial statement of the company are consolidated into the financial statements of Celebal Technologies Private Limited. Copies of the group accounts may be obtained from the secretary at, 3rd Floor, A Wing, F-202-204, Mansarovar, RIICO Industrial Area, Jaipur, Rajasthan, 302020, India . The ultimate controlling party is Celebal Technologies Private Limited (Company Number 056190) which owns 100% of the issued share capital of Celebal Technologies UK Ltd .

10. Audit Information

The auditor's report on the accounts of Celebal Technologies UK Ltd for the year ended 31 March 2026 was unqualified.

The auditor's report was signed by Murtaza Gulamhusein (Senior Statutory Auditor) for and on behalf of Saymur Accountants , Statutory Auditor.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,425		496

			1,425		496
CURRENT ASSETS
Debtors	5	181,648		42,432
Cash at bank and in hand		22,481		8,880

		204,129		51,312
Creditors: Amounts Falling Due Within One Year	6	(135,402 )		(22,743 )

NET CURRENT ASSETS (LIABILITIES)			68,727		28,569

TOTAL ASSETS LESS CURRENT LIABILITIES			70,152		29,065

NET ASSETS			70,152		29,065

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			70,052		28,965

SHAREHOLDERS' FUNDS			70,152		29,065

Mr Hemant Mathur Director	Mr Himanshu Vyas Director
06/07/2026