REGISTERED NUMBER: SC618832 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Celtis Solutions Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

M Dul

A Dabrowska

REGISTERED OFFICE:

4a Glenfinlas Street

Edinburgh

Edinburgh

Midlothian

EH3 6AQ

REGISTERED NUMBER:

SC618832 (Scotland)

ACCOUNTANTS:

One Accounting Ltd

Chartered Management Accountants

4a Glenfinlas Street

Edinburgh

Midlothian

EH3 6AQ

FIXED ASSETS

Tangible assets

4

23,604

12,659

CURRENT ASSETS

Debtors

5

133,838

58,556

Cash at bank

82,379

17,453

216,217

76,009

CREDITORS

Amounts falling due within one year

6

151,568

47,627

NET CURRENT ASSETS

64,649

28,382

TOTAL ASSETS LESS CURRENT LIABILITIES

88,253

41,041

PROVISIONS FOR LIABILITIES

5,901

3,165

NET ASSETS

82,352

37,876

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

82,252

37,776

82,352

37,876

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 29 September 2026 and were signed on its behalf by:

M Dul - Director

1.	STATUTORY INFORMATION

Celtis Solutions Limited is a private company, limited by shares , registered in Scotland. 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.

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

-

20% on cost

Computer equipments

-

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipments

Totals

£

£

£

COST

At 1 February 2025

-

29,400

29,400

Additions

710

14,274

14,984

At 31 January 2026

710

43,674

44,384

DEPRECIATION

At 1 February 2025

-

16,741

16,741

Charge for year

49

3,990

4,039

At 31 January 2026

49

20,731

20,780

NET BOOK VALUE

At 31 January 2026

661

22,943

23,604

At 31 January 2025

-

12,659

12,659

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

87,705

1,404

Other debtors

43,071

49,858

VAT

-

5,168

Prepayments and accrued income

3,062

2,126

133,838

58,556

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

-

262

Trade creditors

66,588

4,258

Tax

35,630

40,602

Social security and other taxes

9,026

576

VAT

5,082

-

Other creditors

294

587

Wages payable

17,348

-

Directors' current accounts

1,222

1,342

Accrued expenses

16,378

-

151,568

47,627

7.	RELATED PARTY DISCLOSURES

During the year, total dividends of £63,000 (2025 - £91,000) were paid to the directors .