REGISTERED NUMBER: 07696900 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Celeritas Solutions Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P J Stirling

Mrs S Stirling

REGISTERED OFFICE:

Unit 7 Hemingway Centre

Brunel Way

Thornbury

Bristol

BS35 3UR

REGISTERED NUMBER:

07696900 (England and Wales)

ACCOUNTANTS:

King Watkins Ltd

The Island House

Midsomer Norton

Radstock

Somerset

BA3 2DZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

88,565

74,051

88,565

74,051

CURRENT ASSETS

Stocks

6

31,086

31,086

Debtors

7

948,151

577,991

Cash at bank

34,231

2,323

1,013,468

611,400

CREDITORS

Amounts falling due within one year

8

1,201,636

610,905

NET CURRENT (LIABILITIES)/ASSETS

(188,168

)

495

TOTAL ASSETS LESS CURRENT LIABILITIES

(99,603

)

74,546

CREDITORS

Amounts falling due after more than one year

9

99,687

167,007

NET LIABILITIES

(199,290

)

(92,461

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(199,390

)

(92,561

)

SHAREHOLDERS' FUNDS

(199,290

)

(92,461

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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 12 November 2025 and were signed on its behalf by:

P J Stirling - Director

1.	STATUTORY INFORMATION

Celeritas Solutions Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of four years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

4,000

AMORTISATION

At 1 August 2024

and 31 July 2025

4,000

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 August 2024

115,587

42,705

15,470

173,762

Additions

40,113

-

3,922

44,035

At 31 July 2025

155,700

42,705

19,392

217,797

DEPRECIATION

At 1 August 2024

60,544

29,507

9,660

99,711

Charge for year

23,789

3,299

2,433

29,521

At 31 July 2025

84,333

32,806

12,093

129,232

NET BOOK VALUE

At 31 July 2025

71,367

9,899

7,299

88,565

At 31 July 2024

55,043

13,198

5,810

74,051

6.

STOCKS

31.7.25

31.7.24

£

£

Stocks

31,086

31,086

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

683,359

315,544

Amounts recoverable on contract

161,766

155,806

Other debtors

4,600

4,600

Prepayments

98,426

102,041

948,151

577,991

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

588,630

51,455

Trade creditors

575,260

494,564

Social security and other taxes

23,287

20,368

VAT

8,653

17,793

Other creditors

4,806

10,725

Directors' current accounts

-

15,000

Accrued expenses

1,000

1,000

1,201,636

610,905

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans - 2-5 years

92,361

152,021

Hire purchase contracts

7,326

14,986

99,687

167,007

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As at 31st July 2025, the company owed Mr P Stirling £0.00.

11.	ULTIMATE CONTROLLING PARTY

During the year under review, the company was under the control of Mr P Stirling and Mrs S Stirling.