Celsus Consulting and Training Limited - Period Ending 2022-12-31

Celsus Consulting and Training Limited

(Registration number: 08163538)
Balance Sheet as at 31 December 2022

	Note	2022 £	2021 £
Current assets
Cash at bank and in hand		2	2
Capital and reserves
Called up share capital	4	2	2
Shareholders' funds		2	2

For the financial year ending 31 December 2022 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	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 in accordance with the provisions applicable to companies subject to the small companies regime.

Approved and authorised by the director on 26 September 2023
 

R B Sanders
Director

Celsus Consulting and Training Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2022

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
400 Capability Green Suite B
Floor 2
Luton
LU1 3LU

These financial statements were authorised for issue by the director on 26 September 2023.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except for, where disclosed in these accounting policies, certain items that are shown at fair value.

The presentational currency of the financial statements is Pounds Sterling, being the functional currency of the primary economic environment in which the company operates. Monetary amounts in these financial statements are rounded to the nearest Pound.

Name of parent of group

These financial statements are consolidated in the financial statements of Lucess InvestCo Limited.
The financial statements of Lucess InvestCo Limited may be obtained from Companies House.

Going concern

After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

Judgements

No significant judgements have been made by management in preparing these financial statements.

Key sources of estimation uncertainty

No key sources of estimation uncertainty have been identified by management in preparing these financial statements other than those detailed in these accounting policies..

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Celsus Consulting and Training Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2022

3	Employee numbers

The average number of persons employed by the company (including the director) during the year, was as follows:

	2022  No.	2021  No.
Directors	3	3

4	Share capital

Allotted, called up and fully paid shares

	2022		2021
	No.	£	No.	£
Ordinary shares of £1 each	2	2	2	2

5	Parent and ultimate parent undertaking

The company's immediate parent is Celsus Group Limited, incorporated in England and Wales.
 The company's ultimate parent is Lucess InvestCo Limited, incorporated in England and Wales.
There is considered to be no single controlling party of Lucess InvestCo Limited.