2022-06-012023-05-312023-05-31false08052863CEM SOLUTIONS (UK) 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CEM SOLUTIONS (UK) LTD

Registered Number
08052863
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

CEM SOLUTIONS (UK) LTD
Company Information
for the year from 1 June 2022 to 31 May 2023

Directors

LLOYD, Johanna Marie
LLOYD, Michael Charles

Registered Address

10 Stancliffe House Molyneux Business Park
Darley Dale
DE4 2HJ

Registered Number

08052863 (England and Wales)
CEM SOLUTIONS (UK) LTD
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets5160,826127,054
Investments6314,76264,762
475,588191,816
Current assets
Stocks107,201160,000
Debtors434,252271,003
Cash at bank and on hand522,548637,337
1,064,0011,068,340
Creditors amounts falling due within one year(412,001)(438,483)
Net current assets (liabilities)652,000629,857
Total assets less current liabilities1,127,588821,673
Provisions for liabilities(5,000)-
Net assets1,122,588821,673
Capital and reserves
Called up share capital5050
Profit and loss account1,122,538821,623
Shareholders' funds1,122,588821,673
The financial statements were approved and authorised for issue by the Board of Directors on 29 September 2023, and are signed on its behalf by:
LLOYD, Johanna Marie
Director
LLOYD, Michael Charles
Director

Registered Company No. 08052863
CEM SOLUTIONS (UK) LTD
Notes to the Financial Statements
for the year ended 31 May 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Vehicles25
Office Equipment33
Stocks policy
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leases policy
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
4.Employee information

20232022
Average number of employees during the year1714
5.Property, plant and equipment

Total

£
Cost or valuation
At 01 June 22185,757
Additions47,069
At 31 May 23232,826
Depreciation and impairment
At 01 June 2258,704
Charge for year13,296
At 31 May 2371,999
Net book value
At 31 May 23160,826
At 31 May 22127,054
6.Fixed asset investments

Total

£
Cost or valuation
At 01 June 2264,762
Additions250,000
At 31 May 23314,762
Net book value
At 31 May 23314,762
At 31 May 2264,762
7.Dividends proposed and payable

2023

2022

££
Dividends Paid146,535100,000
Total146,535100,000