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Registered Number: 12026271
England and Wales
CERES ACCOUNTANTS LTD
Abridged Accounts
Period of accounts Start date: 01 October 2022 End date: 30 September 2023

Ceres Accountants Ltd Contents Page For the year ended 30 September 2023
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Ceres Accountants Ltd Accountants' Report For the year ended 30 September 2023
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Ceres Accountants Ltd for the year ended 30 September 2023 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Ceres Accountants Ltd for the year ended 30 September 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Ceres Accountants Ltd , as a body, in accordance with the terms of our engagement letter dated 04 October 2019. Our work has been undertaken solely to prepare for your approval the accounts of Ceres Accountants Ltd and state those matters that we have agreed to state to the Board of Directors of Ceres Accountants Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ceres Accountants Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Ceres Accountants Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Ceres Accountants Ltd . You consider that Ceres Accountants Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Ceres Accountants Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 30 September 2023 .................................................... FD Chartered Accountants 16 Saberton Close Redbourn St. Albans AL3 7DS 04 October 2023 1

Ceres Accountants Ltd Statement of Financial Position As at 30 September 2023
| Notes | 2023 £ |  | 2022 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 699 |  | 676
|  | 699 |  | 676
Current assets |  |  |
Debtors |  | 100 |  | 0
Cash at bank and in hand |  | 6,481 |  | 10,968
|  | 6,581 |  | 10,968
Creditors: amount falling due within one year |  | (6,995) |  | (11,387)
Net current liabilities |  | (414) |  | (419)
Total assets less current liabilities |  | 285 |  | 257
Net assets |  | 285 |  | 257
Capital and reserves |  |  |
Called up share capital | 4 | 100 |  | 100
Profit and loss account |  | 185 |  | 157
Shareholder's funds |  | 285 |  | 257
For the year ended 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements 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 Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 04 October 2023 and were signed by:
------------------------------- Alperen Amil Director
2

Ceres Accountants Ltd Notes to the Abridged Financial Statements For the year ended 30 September 2023
General Information Ceres Accountants Ltd is a private company, limited by shares, registered in England and Wales, registration number 12026271, registration address Office 2 Bennet's House, 21 Leyton Road, Harpenden, AL5 2HU. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Government grants Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | %18 Reducing Balance
2. | Average number of employees Average number of employees during the year was 2 (2022 : 2).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 October 2022 | 701 |  | 701
Additions | 159 |  | 159
Disposals | - |  | -
At 30 September 2023 | 860 |  | 860
Depreciation
At 01 October 2022 | 25 |  | 25
Charge for year | 136 |  | 136
On disposals | - |  | -
At 30 September 2023 | 161 |  | 161
Net book values
Closing balance as at 30 September 2023 | 699 |  | 699
Opening balance as at 01 October 2022 | 676 |  | 676
4. | Share Capital Authorised 100 Class A shares of £1.00 each
Allotted, called up and fully paid | 2023 £ |  | 2022 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
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