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REGISTERED NUMBER: 11964427 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 April 2023

for

CETUS SERVICES LIMITED

CETUS SERVICES LIMITED (REGISTERED NUMBER: 11964427)

Contents of the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


CETUS SERVICES LIMITED

Company Information
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTOR: Dr S Badiani





REGISTERED OFFICE: 5 Theobald Court
Theobald Street
Elstree
Herts.
WD6 4RN





REGISTERED NUMBER: 11964427 (England and Wales)





ACCOUNTANTS: Sterling Associates
Chartered Certified Accountants
5 Theobald Court
Theobald Street
Elstree
Hertfordshire
WD6 4RN

CETUS SERVICES LIMITED (REGISTERED NUMBER: 11964427)

Balance Sheet
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investment property 4 606,201 606,201

CURRENT ASSETS
Debtors 5 100 100
Cash at bank 9,407 19,007
9,507 19,107
CREDITORS
Amounts falling due within one year 6 639,257 646,053
NET CURRENT LIABILITIES (629,750 ) (626,946 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(23,549

)

(20,745

)

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 8 (23,649 ) (20,845 )
SHAREHOLDERS' FUNDS (23,549 ) (20,745 )

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

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 director acknowledges her 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 director and authorised for issue on 20 February 2024 and were signed by:





Dr S Badiani - Director


CETUS SERVICES LIMITED (REGISTERED NUMBER: 11964427)

Notes to the Financial Statements
FOR THE YEAR ENDED 30 APRIL 2023


1. STATUTORY INFORMATION

Cetus Services 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.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 May 2022
and 30 April 2023 606,201
NET BOOK VALUE
At 30 April 2023 606,201
At 30 April 2022 606,201

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 100 100

CETUS SERVICES LIMITED (REGISTERED NUMBER: 11964427)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 30 APRIL 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to participating interests 627,974 635,849
Other creditors 9,136 9,137
Accrued expenses 2,147 1,067
639,257 646,053

Included in other creditors is a loan from Badiani and Company Limited, a company owned by the family of the director. Loan interest is payable to this company from 1 May 2022 to 30 April 2023 at a rate of 2% per annum.

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100

8. RESERVES
Retained
earnings
£   

At 1 May 2022 (20,845 )
Deficit for the year (2,804 )
At 30 April 2023 (23,649 )