Celtman Ltd - Accounts to registrar (filleted) - small 23.2.5

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REGISTERED NUMBER: SC427949 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023

FOR

CELTMAN LTD

Page

Company Information

Balance Sheet

Notes to the Financial Statements

DIRECTORS:

P M McGreal

S McInnes

J G Whittaker

REGISTERED OFFICE:

5 Rogers Road

Riverside Industrial Estate

Selkirk

TD7 5DX

REGISTERED NUMBER:

SC427949 (Scotland)

ACCOUNTANT:

Alison Gray Accountancy Limited

Le Noyer

Ettrick Terrace

Selkirk

TD7 4LE

FIXED ASSETS

Investments

11,521

12,333

CURRENT ASSETS

Stocks

7,754

4,700

Debtors

1,086

1,104

Cash at bank

17,829

32,718

26,669

38,522

CREDITORS

Amounts falling due within one year

10,800

26,491

NET CURRENT ASSETS

15,869

12,031

TOTAL ASSETS LESS CURRENT LIABILITIES

27,390

24,364

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

27,290

24,264

SHAREHOLDERS' FUNDS

27,390

24,364

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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 18 February 2024 and were signed on its behalf by:

P M McGreal - Director

1.	STATUTORY INFORMATION

Celtman Ltd 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

The turnover shown in the profit and loss account represents income earned from events. Deposits received in advance of events taking place are treated as deferred income and are only recognised in the profit and loss account when the event takes place.

Investments in associates

Investments in associate undertakings are recognised at cost, less any impairment.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4.	FIXED ASSET INVESTMENTS

Interest

associate

COST

At 1 October 2022

12,333

Exchange differences

(812

)

At 30 September 2023

11,521

NET BOOK VALUE

At 30 September 2023

11,521

At 30 September 2022

12,333

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.23

30.9.22

Other debtors

1,086

1,104

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.23

30.9.22

Taxation and social security

2,099

2,316

Other creditors

8,701

24,175

10,800

26,491