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REGISTERED NUMBER: 01610723 (England and Wales)















Cemoc Limited

Unaudited Financial Statements for the Year Ended 31st May 2023






Cemoc Limited (Registered number: 01610723)






Contents of the Financial Statements
for the Year Ended 31st May 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Cemoc Limited

Company Information
for the Year Ended 31st May 2023







DIRECTORS: R J M Doran
A H Medley
M B Thomson





SECRETARY: R J M Doran





REGISTERED OFFICE: 7/8 Innovation Place
Douglas Drive
Godalming
Surrey
GU7 1JX





REGISTERED NUMBER: 01610723 (England and Wales)





ACCOUNTANTS: Palmer Gray LLP
2 & 3 The Barns
Longham Farm Close
Ferndown
Dorset
BH22 9DE

Cemoc Limited (Registered number: 01610723)

Balance Sheet
31st May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 1,197 3,494
1,197 3,494

CURRENT ASSETS
Debtors 6 64,645 85,887
Cash at bank and in hand 48,607 93,307
113,252 179,194
CREDITORS
Amounts falling due within one year 7 23,973 44,353
NET CURRENT ASSETS 89,279 134,841
TOTAL ASSETS LESS CURRENT
LIABILITIES

90,476

138,335

PROVISIONS FOR LIABILITIES 9 212 10,650
NET ASSETS 90,264 127,685

CAPITAL AND RESERVES
Called up share capital 10 21,637 30,910
Capital redemption reserve 9,273 -
Retained earnings 59,354 96,775
SHAREHOLDERS' FUNDS 90,264 127,685

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st May 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Cemoc Limited (Registered number: 01610723)

Balance Sheet - continued
31st May 2023


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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19th February 2024 and were signed on its behalf by:





R J M Doran - Director


Cemoc Limited (Registered number: 01610723)

Notes to the Financial Statements
for the Year Ended 31st May 2023

1. STATUTORY INFORMATION

Cemoc 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 the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102, (FRS 102) "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The financial statements are presented in sterling which is the functional currency of the company, and rounded to the nearest pound.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover
The turnover shown in the Profit and Loss account represents amounts invoiced during the year, after making necessary adjustments for amounts invoiced in advance at the end of the current year and the previous year, exclusive of Value Added Tax.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less accumulated amortisation and any accumulated impairment losses.

Amortisation of patents and licences is over a three year term.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Long leasehold Improvements - in accordance with the lease
Office equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.


Cemoc Limited (Registered number: 01610723)

Notes to the Financial Statements - continued
for the Year Ended 31st May 2023

2. ACCOUNTING POLICIES - continued
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1st June 2022
and 31st May 2023 9,803
AMORTISATION
At 1st June 2022
and 31st May 2023 9,803
NET BOOK VALUE
At 31st May 2023 -
At 31st May 2022 -

Cemoc Limited (Registered number: 01610723)

Notes to the Financial Statements - continued
for the Year Ended 31st May 2023

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1st June 2022 22,273 59,366 81,639
Disposals (22,273 ) (39,100 ) (61,373 )
At 31st May 2023 - 20,266 20,266
DEPRECIATION
At 1st June 2022 22,127 56,018 78,145
Charge for year 144 2,151 2,295
Eliminated on disposal (22,271 ) (39,100 ) (61,371 )
At 31st May 2023 - 19,069 19,069
NET BOOK VALUE
At 31st May 2023 - 1,197 1,197
At 31st May 2022 146 3,348 3,494

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 50,400 65,120
Other debtors 14,245 20,767
64,645 85,887

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 328 2,841
Taxation and social security 14,060 18,757
Other creditors 9,585 22,755
23,973 44,353

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year - 4,435

Cemoc Limited (Registered number: 01610723)

Notes to the Financial Statements - continued
for the Year Ended 31st May 2023

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 212 650
Other provisions - 10,000
212 10,650

Deferred
tax
£   
Balance at 1st June 2022 650
Provided during year (438 )
Balance at 31st May 2023 212

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
9,273 Ordinary A £1 9,273 9,273
9,273 Ordinary B £1 9,273 9,273
NIL Ordinary C £1 - 9,273
3,091 Ordinary D £ 3,091 3,091
21,637 30,910

During the year the company made a purchase of 9,273 shares.