REGISTERED NUMBER: 06763980 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

CELT STUDENT SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

G R Nelson

Ms G Durighello

SECRETARY:

REGISTERED OFFICE:

7 Centre Court

Main Avenue

Treforest Industrial Estate

Pontypridd

Rhondda Cynon Taff

CF37 5YR

REGISTERED NUMBER:

06763980 (England and Wales)

ACCOUNTANTS:

James de Frias

Chartered Accountants

7 Centre Court

Main Avenue

Treforest Industrial Estate

Pontypridd

Rhondda Cynon Taff

CF37 5YR

FIXED ASSETS

Tangible assets

4

703,775

720,999

CURRENT ASSETS

Cash at bank and in hand

514

437

CREDITORS

Amounts falling due within one year

5

409,524

393,093

NET CURRENT LIABILITIES

(409,010

)

(392,656

)

TOTAL ASSETS LESS CURRENT LIABILITIES

294,765

328,343

CREDITORS

Amounts falling due after more than one year

6

(134,308

)

(151,000

)

PROVISIONS FOR LIABILITIES

(47,500

)

(47,500

)

NET ASSETS

112,957

129,843

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

112,857

129,743

SHAREHOLDERS' FUNDS

112,957

129,843

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 18 September 2026 and were signed on its behalf by:

G R Nelson - Director

1.	STATUTORY INFORMATION

CELT Student Services 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 as modified by the revaluation of certain assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Freehold property

-

2% on cost

Fixtures and fittings

-

25% on reducing balance

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST OR VALUATION

At 1 January 2025

and 31 December 2025

857,091

24,976

882,067

DEPRECIATION

At 1 January 2025

136,418

24,650

161,068

Charge for year

17,142

82

17,224

At 31 December 2025

153,560

24,732

178,292

NET BOOK VALUE

At 31 December 2025

703,531

244

703,775

At 31 December 2024

720,673

326

720,999

Cost or valuation at 31 December 2025 is represented by:

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

Valuation in 2020

516,866

24,976

541,842

Valuation in 2021

340,225

-

340,225

857,091

24,976

882,067

If Freehold property had not been revalued it would have been included at the following historical cost:

31/12/25

31/12/24

£

£

Cost

516,866

516,866

Freehold property was valued on an open market value basis on 31 December 2023 by the director, Mr G Nelson .

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans and overdrafts

19,000

19,000

Taxation and social security

57

-

Other creditors

390,467

374,093

409,524

393,093

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans

134,308

151,000

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

58,308

75,000

7.	SECURED DEBTS

The following secured debts are included within creditors:

31/12/25

31/12/24

£

£

Bank loans

153,308

170,000

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31/12/25

31/12/24

£

£

G R Nelson and Ms G Durighello

Balance outstanding at start of year

(121,826

)

(115,826

)

Amounts repaid

(10,900

)

(6,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(132,726

)

(121,826

)

9.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr G Nelson and Miss G Durighello.