Company Registration No. 03386144 (England and Wales)
Recellular Investment Company Limited
Unaudited accounts
for the year ended 30 June 2026
Recellular Investment Company Limited
Unaudited accounts
Contents
Recellular Investment Company Limited
Company Information
for the year ended 30 June 2026
Company Number
03386144 (England and Wales)
Registered Office
Primary House
Spring Gardens
Macclesfield
Cheshire
SK10 2DX
Accountants
Taylor Consultancy, Chartered Certified Accountants
Primary House
Spring Gardens
Macclesfield
Cheshire
SK10 2DX
Recellular Investment Company Limited
Statement of financial position
as at 30 June 2026
Creditors: amounts falling due within one year
(4,756)
(15,261)
Net current liabilities
(1,055)
(912)
Net liabilities
(855)
(712)
Called up share capital
100
100
Profit and loss account
(955)
(812)
Shareholders' funds
(855)
(712)
For the year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 23 October 2026 and were signed on its behalf by
J D Womby
Director
Company Registration No. 03386144
Recellular Investment Company Limited
Notes to the Accounts
for the year ended 30 June 2026
Recellular Investment Company Limited is a private company, limited by shares, registered in England and Wales, registration number 03386144. The registered office is Primary House, Spring Gardens, Macclesfield, Cheshire, SK10 2DX.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
The investment property relates in full to 6 Pierce Street, Macclesfield, Cheshire and is recorded at cost.
5
Investments
Subsidiary undertakings
Valuation at 1 July 2025
200
Valuation at 30 June 2026
200
The investment of £200 relates to the holding of 200 ordinary shares of £1 each in Recellular (UK) Limited ( company number 03236730 ) which is registered in England and Wales.
Recellular (UK) Limited is 100% owned by Recellular Investment Company Limited.
Recellular Investment Company Limited
Notes to the Accounts
for the year ended 30 June 2026
Amounts falling due after more than one year
Amounts due from group undertakings etc.
3,701
14,349
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Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
7
10,512
Amounts owed to group undertakings and other participating interests
4,749
4,749
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Transactions with related parties
Recellular (UK) Limited is a 100% owned subsidiary company.
At the balance sheet date there was a loan from Recellular UK Limited to Recellular Investment Company of £4,749 ( 2025 £4,749 ) which is subject to interest at a commercial rate and is repayable upon demand.
Mr J D Womby is a director and shareholder in both Recellular Investment Company Limited and Southpark Developments Limited.
At the balance sheet date there was a loan to Southpark Developments Limited from Recellular Investment Company Limited of £3,701 ( 2025 £14,349 ) which is subject to interest at a commercial rate and is repayable upon demand.
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Average number of employees
During the year the average number of employees was 1 (2025: 1).