01 May 2022 30 April 2023 No principle activity is included 05098209 2022-05-01 05098209 2023-04-30 05098209 2022-05-01 2023-04-30 05098209 2022-04-30 05098209 2021-05-01 2022-04-30 05098209 uk-core:WithinOneYear 2023-04-30 05098209 uk-core:WithinOneYear 2022-04-30 05098209 uk-core:ShareCapital 2023-04-30 05098209 uk-core:ShareCapital 2022-04-30 05098209 uk-core:RetainedEarningsAccumulatedLosses 2023-04-30 05098209 uk-core:RetainedEarningsAccumulatedLosses 2022-04-30 05098209 uk-bus:Director1 2022-05-01 2023-04-30 05098209 uk-bus:RegisteredOffice 2022-05-01 2023-04-30 05098209 uk-curr:PoundSterling 2022-05-01 2023-04-30 05098209 uk-core:PlantMachinery 2022-05-01 2023-04-30 05098209 uk-core:Vehicles 2022-05-01 2023-04-30 05098209 uk-core:FurnitureFittings 2022-05-01 2023-04-30 05098209 uk-core:OfficeEquipment 2022-05-01 2023-04-30 05098209 uk-core:VehiclesPlantMachinery 2022-04-30 05098209 uk-core:FurnitureFittingsToolsEquipment 2022-04-30 05098209 uk-core:VehiclesPlantMachinery 2023-04-30 05098209 uk-core:FurnitureFittingsToolsEquipment 2023-04-30 05098209 uk-core:VehiclesPlantMachinery 2022-05-01 2023-04-30 05098209 uk-core:FurnitureFittingsToolsEquipment 2022-05-01 2023-04-30 05098209 uk-core:Non-currentFinancialInstruments uk-core:CostValuation 2022-04-30 05098209 uk-core:Non-currentFinancialInstruments uk-core:CostValuation 2023-04-30 05098209 uk-core:Non-currentFinancialInstruments uk-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-04-30 05098209 uk-core:Non-currentFinancialInstruments uk-core:ProvisionsForImpairmentInvestments 2023-04-30 05098209 uk-core:Non-currentFinancialInstruments 2023-04-30 05098209 uk-core:Non-currentFinancialInstruments 2022-04-30 05098209 uk-bus:FRS102 2022-05-01 2023-04-30 05098209 uk-bus:FullAccounts 2022-05-01 2023-04-30 05098209 uk-bus:AuditExempt-NoAccountantsReport 2022-05-01 2023-04-30 05098209 uk-bus:PrivateLimitedCompanyLtd 2022-05-01 2023-04-30 iso4217:GBP xbrli:pure
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  CEPHAS LIMITED
   
   
   
  UNAUDITED FINANCIAL STATEMENTS
   
   
  FOR THE YEAR ENDED 30 APRIL 2023
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  CEPHAS LIMITED
  FINANCIAL STATEMENTS
  FOR THE YEAR ENDED 30 APRIL 2023
       
       
  DIRECTORS
       
  J Severn
  E E Severn
  T W Severn
       
       
  SECRETARY
       
  E Severn
       
  REGISTERED OFFICE
       
  78 Birmingham Street
Oldbury
West Midlands
B69 4EB
       
       
  COMPANY REGISTERED NUMBER
       
  05098209
       
       
  BANKERS
       
  Barclays Bank
Leicester
LE87 2BB
       
       
  ACCOUNTANTS
       
  Lyness Accountancy Practice Limited
  Chartered Certified Accountants
  78 Birmingham Street
Oldbury
West Midlands
B69 4EB
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
       
  page 1
  CEPHAS LIMITED
  FINANCIAL STATEMENTS
  FOR THE YEAR ENDED 30 APRIL 2023
       
       
  CONTENTS
       
  Pages
       
       
  3-4 Statement of Financial Position  
       
       
  5-7 Notes to the Financial Statements  
       
     
  page 2
  CEPHAS LIMITED
  Company registered number: 05098209
  STATEMENT OF FINANCIAL POSITION AT 30 April 2023
           
    Note 2023 2022
      £ £ £
  FIXED ASSETS
  Property, plant and equipment 3 260 312
  Investments held as fixed assets 4 120,744 122,569
      121,004 122,881
  CURRENT ASSETS    
  Inventories   352,541 245,772
  Debtors 5 213,649 214,267
  Cash at bank and in hand   345,155 330,552
      911,345 790,591
  CREDITORS: Amounts falling due within one year 6 424,076 372,302
  NET CURRENT ASSETS   487,269 418,289
  NET ASSETS   £608,273 £541,170
       
  CAPITAL AND RESERVES
  Called up share capital   2 2
  Retained earnings   608,271 541,168
  SHAREHOLDERS' FUNDS   £608,273 £541,170
       
  The notes on pages 5-7 form part of these financial statements
   
  page 3
  CEPHAS LIMITED
  Company registered number: 05098209
  STATEMENT OF FINANCIAL POSITION AT 30 April 2023 (CONT.)
           
    Note 2023 2022
      £ £ £
       
       
  In approving these financial statements as directors of the company we hereby confirm the following:
       
  For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
       
  The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2023 in accordance with section 476 of the Companies Act 2006.
       
  The directors acknowledge their responsibilities for: 1) ensuring that the company keeps accounting records which comply with Sections 386 and 386 of the Companies Act 2006, and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the 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 the financial statements, so far as they are applicable to the company.
 
 
  These financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies
       
  In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
       
  The financial statements were approved and authorised for issue by the board of directors on 26 October 2023
 
  Signed on behalf of the board of directors
 
 
       
  J Severn, Director
       
       
  The notes on pages 5-7 form part of these financial statements
   
  page 4
  CEPHAS LIMITED
  NOTES TO THE ACCOUNTS
  FOR THE YEAR ENDED 30 APRIL 2023
       
 
1. SIGNIFICANT ACCOUNTING POLICIES
       
         
1a. Statement of compliance
         
  Cephas Limited is a private company limited by shares incorporated in England & Wales, company number 05098209.
         
  Registered office:
  78 Birmingham Street
Oldbury
West Midlands
B69 4EB
         
         
1b Basis of accounting
         
  These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. There were no material departures from that standard
  The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.
         
1c. Revenue recognition
         
  Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
         
1d. Taxation
         
         
  Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
       
1e. Property, plant and equipment
       
  Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
       
  Plant and machinery Reducing balance 25%  
  Vehicles Reducing balance 25%  
  Fixtures and fittings Reducing balance 15%  
  Equipment Reducing balance 15%  
         
1f. Inventories
         
  Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.
         
  The notes on pages 5-7 form part of these financial statements
   
  page 5
  CEPHAS LIMITED
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 30 APRIL 2023
       
 
1. SIGNIFICANT ACCOUNTING POLICIES (CONT.)
         
1g. Short term debtors and creditors
         
  Debtors and creditors receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in profit and loss.
         
       
       
2. DIRECTORS AND EMPLOYEES
       
  The average weekly number of directors and employees during the year were as follows:
    2023 2022
    No. No.
  Management & Admin 3 3
   
         
3. PROPERTY, PLANT AND EQUIPMENT
    Plant & Fixtures &  
    Machinery Equipment Total
    £ £ £
  Cost
         
  At 1 May 2022 4,671 972 5,643
         
  At 30 April 2023 4,671 972 5,643
   
  Depreciation
         
  At 1 May 2022 4,624 707 5,331
  For the year 12 40 52
  At 30 April 2023 4,636 747 5,383
   
  Net Book Amounts
         
  At 30 April 2023 35 225 260
  At 30 April 2022 47 265 312
   
  The notes on pages 5-7 form part of these financial statements
   
  page 6
  CEPHAS LIMITED
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 30 APRIL 2023
       
       
4. INVESTMENTS HELD AS FIXED ASSETS
    Other  
    investments  
    Other than  
    loans Total
    £ £
  Cost or valuation
       
  At 1 May 2022 122,569 122,569
  At 30 April 2023 122,569 122,569
   
  Amounts written off
       
  Disposals 1,825 1,825
  At 30 April 2023 1,825 1,825
   
  Net Book Amounts
       
  At 30 April 2023 120,744 120,744
  At 30 April 2022 122,569 122,569
   
       
       
5. DEBTORS 2023 2022
    £ £
  Trade debtors 213,649 214,267
    £213,649 £214,267
   
       
       
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
    2023 2022
    £ £
  Trade creditors 384,146 330,257
  Corporation tax 29,429 17,923
  Other taxes and social security 7,574 21,195
  Other creditors 2,927 2,927
    £424,076 £372,302
   
       
  The notes on pages 5-7 form part of these financial statements
   
  page 7