Company registration number: 04956373
Annual report and unaudited financial statements
for the year ended 31 January 2026
for
Celtic Cooling And Heating Limited
Pages for filing with the Registrar
Company registration number: 04956373
Celtic Cooling And Heating Limited
Balance sheet
as at 31 January 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 3,986 6,012
3,986 6,012
Current assets
Stocks 3,825 5,972
Debtors 5 40,135 52,570
Cash at bank and in hand 23,367 47,704
67,327 106,246
Creditors: amounts falling due within one year
6 (63,641) (106,670)
Net current assets/(liabilities) 3,686 (424)
Total assets less current liabilities 7,672 5,588
Provisions for liabilities - (1,142)
NET ASSETS 7,672 4,446
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 6,672 3,446
TOTAL EQUITY 7,672 4,446
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 January 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
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Company registration number: 04956373
Celtic Cooling And Heating Limited
Balance sheet - continued
as at 31 January 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr R Roberts, Director
18 September 2026
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Celtic Cooling And Heating Limited
Notes to the financial statements
for the year ended 31 January 2026
1 Company information
Celtic Cooling And Heating Limited is a private company registered in England and Wales. Its registered number is 04956373. The company is limited by shares. Its registered office is 3 Hill Rise, Llanedeyrn, Cardiff, South Glamorgan, CF23 6UH.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc.:
Plant and machinery - 20% straight line
Fixtures & fittings - 20% straight line
Motor vehicles - 25% 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.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
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Celtic Cooling And Heating Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current and deferred taxation. Tax is recognised in the Profit and loss account, 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 taxation
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 been enacted or substantively enacted by the balance sheet date 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to profit and loss in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 February 2025 81,428
Additions 1,110
At 31 January 2026 82,538
Depreciation
At 1 February 2025 75,416
Charge for year 3,136
At 31 January 2026 78,552
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Celtic Cooling And Heating Limited
Notes to the financial statements - continued
for the year ended 31 January 2026
4 Tangible fixed assets - continued
Net book value
At 31 January 2026 3,986
At 31 January 2025 6,012
5 Debtors
2026 2025
£ £
Trade debtors 32,429 48,273
Taxation 7,706 4,297
40,135 52,570
6 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 27,027 33,006
Amounts owed to directors 6,289 8,622
Other creditors 1,085 4,131
Taxation 15,575 41,090
VAT payable 10,552 16,777
Accruals and deferred income 3,113 3,044
63,641 106,670
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