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Registration number: 15765104

CEL Investments Ltd

Annual Report and Unaudited Financial Statements

for the Year Ended 31 March 2026

 

CEL Investments Ltd

Contents

Company Information

1

Directors' Report

2

Accountants' Report

3

Profit and Loss Account

4

Balance Sheet

5 to 6

Notes to the Unaudited Financial Statements

5

iXBRL Detailed Profit and Loss Account

7

 

CEL Investments Ltd

Company Information

Directors

Mr Edward James Franklin Lofthouse

Mr Charles Philip Lofthouse

Registered office

Gateway Business Centre
824 Attercliffe Road
Sheffield
South Yorkshire
United Kingdom
S9 3RS

Accountants

Upton & Co Accountants Limited
Chartered Certified Accountants182 Pontefract Road
Cudworth
Barnsley
South Yorkshire
S72 8BE

 

CEL Investments Ltd

Directors' Report for the Year Ended 31 March 2026

The directors present their report and the financial statements for the year ended 31 March 2026.

This report has been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Directors of the company

The directors who held office during the year were as follows:

Mr Edward James Franklin Lofthouse

Mr Charles Philip Lofthouse

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 22 July 2026 and signed on its behalf by:
 

.........................................
Mr Edward James Franklin Lofthouse
Director

 

Chartered Certified Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
CEL Investments Ltd
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of CEL Investments Ltd for the year ended 31 March 2026 as set out on pages 4 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of CEL Investments Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of CEL Investments Ltd and state those matters that we have agreed to state to the Board of Directors of CEL Investments Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CEL Investments Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that CEL Investments Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of CEL Investments Ltd. You consider that CEL Investments Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of CEL Investments Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Upton & Co Accountants Limited
Chartered Certified Accountants
182 Pontefract Road
Cudworth
Barnsley
South Yorkshire
S72 8BE

22 July 2026

 

CEL Investments Ltd

Profit and Loss Account for the Year Ended 31 March 2026

2026
£

2025
£

turnover

-

-

Other income

300,107

534,832

Staff costs

(3,969)

-

Other charges

88

25

Profit for the year

296,050

534,807

 

CEL Investments Ltd

(Registration number: 15765104)
Balance Sheet as at 31 March 2026

2026
£

2025
£

Fixed assets

908,342

908,342

Current assets

147,467

126,700

Creditors: Amounts falling due within one year

(122,828)

(97,628)

Net current assets

24,639

29,072

Total assets less current liabilities

932,981

937,414

Creditors: Amounts falling due after more than one year

(448,000)

(577,505)

 

484,981

359,909

Capital and reserves

484,981

359,909

1

General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Gateway Business Centre
824 Attercliffe Road
Sheffield
South Yorkshire
S9 3RS
United Kingdom

These financial statements were authorised for issue by the Board on 22 July 2026.

2

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.

 

CEL Investments Ltd

(Registration number: 15765104)
Balance Sheet as at 31 March 2026

Approved and authorised by the Board on 22 July 2026 and signed on its behalf by:
 

.........................................
Mr Edward James Franklin Lofthouse
Director

 

CEL Investments Ltd

iXBRL Detailed Profit and Loss Account for the Year Ended 31 March 2026

2026
£

2025
£

Cost of sales

Distribution costs

Administrative expenses

Wages and salaries excluding directors

(3,969)

-

Legal and professional costs

(84)

(25)

Bank charges

(4)

-

Other operating income

Other items

Operating loss

(4,057)

(25)

Income from shares

300,107

534,832

Profit for the financial year

296,050

534,807