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COMPANY REGISTRATION NUMBER: SC454669
CEML LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 October 2023
CEML LIMITED
FINANCIAL STATEMENTS
YEAR ENDED 31 OCTOBER 2023
Contents
Page
Officers and professional advisers
1
Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements
2
Statement of financial position and the notes to the financial statements
3
CEML LIMITED
OFFICERS AND PROFESSIONAL ADVISERS
The board of directors
Mr S Lyon
Mr G Findlay
Mr M Findlay
Registered office
26-30 Marine Place
Buckie
Moray
AB56 1UT
Accountants
Ritsons
Chartered Accountants
26-30 Marine Place
Buckie
Moray
AB56 1UT
CEML LIMITED
CHARTERED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CEML LIMITED
YEAR ENDED 31 OCTOBER 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CEML Limited for the year ended 31 October 2023, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of CEML Limited, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of CEML Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CEML Limited and its Board of Directors, as a body, for our work or for this report.
It is your duty to ensure that CEML Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of CEML Limited. You consider that CEML Limited 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 financial statements of CEML Limited. 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 financial statements.
Ritsons Chartered Accountants
26-30 Marine Place Buckie Moray AB56 1UT
14 March 2024
CEML LIMITED
STATEMENT OF FINANCIAL POSITION
31 October 2023
2023
2022
£
£
Fixed assets
124,721
131,360
---------
---------
Current assets
12,526
8,893
Prepayments and accrued income
189
-
--------
-------
12,715
8,893
Creditors: amounts falling due within one year
128,049
127,603
---------
---------
NET CURRENT LIABILITIES
( 115,334)
( 118,710)
---------
---------
TOTAL ASSETS LESS CURRENT LIABILITIES
9,387
12,650
Accruals and deferred income
700
700
-------
--------
8,687
11,950
-------
--------
Capital and reserves
8,687
11,950
-------
--------
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 14 March 2024 , and are signed on behalf of the board by:
Mr S Lyon
Mr G Findlay
Director
Director
Mr M Findlay
Director
Company registration number: SC454669
The company is a private company limited by shares, registered in Scotland.