REGISTERED NUMBER: 03363667 (England and Wales)

CELSIUS BUILDING SERVICES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

60

264

CURRENT ASSETS

Debtors

5

13,860

2,539

Cash at bank

22,112

1

35,972

2,540

CREDITORS

Amounts falling due within one year

6

35,718

22,781

NET CURRENT ASSETS/(LIABILITIES)

254

(20,241

)

TOTAL ASSETS LESS CURRENT LIABILITIES

314

(19,977

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

312

(19,979

)

SHAREHOLDERS' FUNDS

314

(19,977

)

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 17 November 2025 and were signed on its behalf by:

G Hopkins - Director

1.	STATUTORY INFORMATION

Celsius Building Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

03363667

Registered office:

Byways

Church Close

Ogmore By Sea

Bridgend

CF32 OPZ

.

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 represents net invoiced fees and disbursements, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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

Taxation

Taxation for the year comprises current 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 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 April 2024

and 31 March 2025

6,217

DEPRECIATION

At 1 April 2024

5,953

Charge for year

204

At 31 March 2025

6,157

NET BOOK VALUE

At 31 March 2025

60

At 31 March 2024

264

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

13,860

1,980

Other debtors

-

559

13,860

2,539

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

9

Trade creditors

(1

)

227

Taxation and social security

11,683

(2,829

)

Other creditors

24,036

25,374

35,718

22,781

7.	RELATED PARTY DISCLOSURES

Rent was charged to the company by the directors and is shown in the profit and loss account.

The company is under the control of the directors who own 100% of the issued share capital.