REGISTERED NUMBER: 11333705 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Celtic Financial Planning Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

N Dale

R G Lewis

REGISTERED OFFICE:

Florence House

Bromfield Lane

Mold

Flintshire

CH7 1JW

REGISTERED NUMBER:

11333705 (England and Wales)

ACCOUNTANTS:

Summit Accountants Limited

M.01 Tomorrow

MediaCityUK

Salford

Greater Manchester

M50 2AB

FIXED ASSETS

Tangible assets

4

28,176

24,824

Investments

5

39,535

-

67,711

24,824

CURRENT ASSETS

Debtors

6

30,630

34,521

Prepayments and accrued income

10,217

17,364

Cash at bank and in hand

210,388

84,334

251,235

136,219

CREDITORS

Amounts falling due within one year

7

104,254

28,960

NET CURRENT ASSETS

146,981

107,259

TOTAL ASSETS LESS CURRENT LIABILITIES

214,692

132,083

CREDITORS

Amounts falling due after more than one year

8

(78,414

)

(27,222

)

PROVISIONS FOR LIABILITIES

(7,044

)

(6,206

)

NET ASSETS

129,234

98,655

CAPITAL AND RESERVES

Called up share capital

20,000

20,000

Retained earnings

109,234

78,655

129,234

98,655

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 26 August 2026 and were signed on its behalf by:

R G Lewis - Director

N Dale - Director

1.	STATUTORY INFORMATION

Celtic Financial Planning Ltd 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 statement 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. The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

Turnover

Turnover is recognised when, and to the extent that, the company obtains the right to consideration. The point of recognition is after the service has been performed, when the risk and rewards associated with the goods/services have been transferred or in accordance with contractual terms. The company is not VAT registered.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance and 20% on cost

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

49,272

Additions

14,516

At 31 March 2026

63,788

DEPRECIATION

At 1 April 2025

24,448

Charge for year

11,164

At 31 March 2026

35,612

NET BOOK VALUE

At 31 March 2026

28,176

At 31 March 2025

24,824

5.	FIXED ASSET INVESTMENTS

31.3.26

31.3.25

£

£

Other investments not loans

39,535

-

Additional information is as follows:

Other

investments

£

COST

Additions

32,195

Disposals

(11,945

)

At 31 March 2026

20,250

NET BOOK VALUE

At 31 March 2026

20,250

Investments (neither listed nor unlisted) were as follows:

31.3.26

31.3.25

£

£

Investment cash balance

9,284

-

Investments Money Manager

10,001

-

19,285

-

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

-

10,228

Other debtors

30,630

24,293

30,630

34,521

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

20,377

10,800

Trade creditors

-

5,063

Taxation and social security

47,681

11,794

Other creditors

36,196

1,303

104,254

28,960

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

18,036

23,545

Other creditors

60,378

3,677

78,414

27,222

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

As of 31 March 2026, no balance was owed between the company and the director.

No formal repayment terms have been agreed.

10.	ENVIRONMENTAL IMPACT DISCLOSURE

Celtic Financial Planning Ltd remains committed to operating as a carbon positive business. We continue to offset more carbon emissions than we produce through a combination of responsible business practices and environmental initiatives. This reflects our ongoing commitment to sustainability, ensuring that our operations not only minimise environmental impact but contribute positively to wider environmental goals.