REGISTERED NUMBER: 08249335 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

CELL SOFTWARE SERVICES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J P Sare

SECRETARY:

Ms A H Neads

REGISTERED OFFICE:

3 Frederick Terrace

Frederick Place

Brighton

BN1 1AX

REGISTERED NUMBER:

08249335 (England and Wales)

ACCOUNTANTS:

Galloways Accounting (Eastbourne) Limited

18 Hyde Gardens

Eastbourne

East Sussex

BN21 4PT

FIXED ASSETS

Tangible assets

4

21,929

15,442

CURRENT ASSETS

Debtors

5

281,295

324,971

Cash at bank

242,888

453,039

524,183

778,010

CREDITORS

Amounts falling due within one year

6

225,726

207,406

NET CURRENT ASSETS

298,457

570,604

TOTAL ASSETS LESS CURRENT LIABILITIES

320,386

586,046

PROVISIONS FOR LIABILITIES

4,166

2,934

NET ASSETS

316,220

583,112

CAPITAL AND RESERVES

Called up share capital

60

110

Capital redemption reserve

60

10

Retained earnings

316,100

582,992

316,220

583,112

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 director acknowledges his 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 director and authorised for issue on 17 September 2026 and were signed by:

J P Sare - Director

1.	STATUTORY INFORMATION

Cell Software 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

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

Fixtures and fittings

-

33% straight line

Computer equipment

-

33% straight line

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 22 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

23,933

163,433

187,366

Additions

2,475

23,425

25,900

At 31 December 2025

26,408

186,858

213,266

DEPRECIATION

At 1 January 2025

20,353

151,571

171,924

Charge for year

5,057

14,356

19,413

At 31 December 2025

25,410

165,927

191,337

NET BOOK VALUE

At 31 December 2025

998

20,931

21,929

At 31 December 2024

3,580

11,862

15,442

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

237,598

292,075

Other debtors

12,000

12,000

Directors' current accounts

187

-

Prepayments and accrued income

31,510

20,896

281,295

324,971

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

5,410

15,788

Tax

75,546

15,420

Social security and other taxes

56,371

39,048

VAT

56,560

73,778

Pensions

24,399

9,989

Directors' current accounts

-

837

Accruals and deferred income

7,440

52,546

225,726

207,406