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REGISTERED NUMBER: 04771894 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

FOR

CERBEREX LIMITED

CERBEREX LIMITED (REGISTERED NUMBER: 04771894)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


CERBEREX LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2022







DIRECTORS: Mrs S J Lacey
J B Lacey





SECRETARY: Mrs S J Lacey





REGISTERED OFFICE: 29 Gildredge Road
Eastbourne
East Sussex
BN21 4RU





BUSINESS ADDRESS: Unit 5b
Little dale workshop
Colliers green
Cranbrook
Kent
TN17 2LS





REGISTERED NUMBER: 04771894 (England and Wales)





ACCOUNTANTS: Advanta
Chartered Accountants
29 Gildredge Road
Eastbourne
East Sussex
BN21 4RU

CERBEREX LIMITED (REGISTERED NUMBER: 04771894)

ABRIDGED BALANCE SHEET
31 MARCH 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 90,122 89,149

CURRENT ASSETS
Stocks 3,202 -
Debtors 24,568 1,532
Cash at bank 31,664 76,538
59,434 78,070
CREDITORS
Amounts falling due within one year 19,568 5,577
NET CURRENT ASSETS 39,866 72,493
TOTAL ASSETS LESS CURRENT
LIABILITIES

129,988

161,642

CREDITORS
Amounts falling due after more than one
year

5

(40,279

)

(46,668

)

PROVISIONS FOR LIABILITIES 6 (17,073 ) (16,853 )
NET ASSETS 72,636 98,121

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 71,636 97,121
SHAREHOLDERS' FUNDS 72,636 98,121

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 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.

CERBEREX LIMITED (REGISTERED NUMBER: 04771894)

ABRIDGED BALANCE SHEET - continued
31 MARCH 2022


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2022 in accordance with Section 444(2A) of the Companies Act 2006.

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 2 September 2022 and were signed on its behalf by:




J B Lacey - Director



Mrs S J Lacey - Director


CERBEREX LIMITED (REGISTERED NUMBER: 04771894)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2022


1. STATUTORY INFORMATION

Cerberex Limited is a private company, limited by shares , registered in England and Wales. 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.
Plant & machinery - 25% on reducing balance
Furniture,fittings & equipment - Straight line over 20 years
Motor vehicles - 15% on reducing balance
Computer equipment - Over 3 years

Government grants
Grants are accounted for under the accruals method. Grants of a revenue nature are recognised in "other income" within the profit or loss in the same period as the related expenditure.

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

CERBEREX LIMITED (REGISTERED NUMBER: 04771894)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2022


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2021 - 4 ) .

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2021 206,836
Additions 8,822
At 31 March 2022 215,658
DEPRECIATION
At 1 April 2021 117,687
Charge for year 7,849
At 31 March 2022 125,536
NET BOOK VALUE
At 31 March 2022 90,122
At 31 March 2021 89,149

5. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS
2022 2021
£    £   
Repayable by instalments
Bank loans more 5 yr by instal 18,056 27,802

6. PROVISIONS FOR LIABILITIES
2022 2021
£    £   
Deferred tax 17,073 16,853

Deferred
tax
£   
Balance at 1 April 2021 16,853
Provided during year 220
Balance at 31 March 2022 17,073

7. EXCEPTIONAL ITEM

During the year the company received Coronavirus related government grants, local council grants and government coronavirus bounce back loan interest in the sum of £13,631 (2021: £37,404).