2022-12-012023-11-302023-11-30false09864155CENIMEX LTD2024-08-0246342iso4217:GBPxbrli:pure098641552022-12-01098641552023-11-30098641552022-12-012023-11-30098641552021-12-01098641552022-11-30098641552021-12-012022-11-3009864155bus:SmallEntities2022-12-012023-11-3009864155bus:AuditExempt-NoAccountantsReport2022-12-012023-11-3009864155bus:FullAccounts2022-12-012023-11-3009864155bus:PrivateLimitedCompanyLtd2022-12-012023-11-3009864155core:WithinOneYear2023-11-3009864155core:AfterOneYear2023-11-3009864155core:WithinOneYear2022-11-3009864155core:AfterOneYear2022-11-3009864155core:ShareCapital2023-11-3009864155core:SharePremium2023-11-3009864155core:RevaluationReserve2023-11-3009864155core:OtherReservesSubtotal2023-11-3009864155core:RetainedEarningsAccumulatedLosses2023-11-3009864155core:ShareCapital2022-11-3009864155core:SharePremium2022-11-3009864155core:RevaluationReserve2022-11-3009864155core:OtherReservesSubtotal2022-11-3009864155core:RetainedEarningsAccumulatedLosses2022-11-3009864155core:LandBuildings2023-11-3009864155core:PlantMachinery2023-11-3009864155core:Vehicles2023-11-3009864155core:FurnitureFittings2023-11-3009864155core:OfficeEquipment2023-11-3009864155core:NetGoodwill2023-11-3009864155core:IntangibleAssetsOtherThanGoodwill2023-11-3009864155core:ListedExchangeTraded2023-11-3009864155core:UnlistedNon-exchangeTraded2023-11-3009864155core:LandBuildings2022-11-3009864155core:PlantMachinery2022-11-3009864155core:Vehicles2022-11-3009864155core:FurnitureFittings2022-11-3009864155core:OfficeEquipment2022-11-3009864155core:NetGoodwill2022-11-3009864155core:IntangibleAssetsOtherThanGoodwill2022-11-3009864155core:ListedExchangeTraded2022-11-3009864155core:UnlistedNon-exchangeTraded2022-11-3009864155core:LandBuildings2022-12-012023-11-3009864155core:PlantMachinery2022-12-012023-11-3009864155core:Vehicles2022-12-012023-11-3009864155core:FurnitureFittings2022-12-012023-11-3009864155core:OfficeEquipment2022-12-012023-11-3009864155core:NetGoodwill2022-12-012023-11-3009864155core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3009864155core:ListedExchangeTraded2022-12-012023-11-3009864155core:UnlistedNon-exchangeTraded2022-12-012023-11-3009864155core:MoreThanFiveYears2022-12-012023-11-3009864155core:Non-currentFinancialInstruments2023-11-3009864155core:Non-currentFinancialInstruments2022-11-3009864155dpl:CostSales2022-12-012023-11-3009864155dpl:DistributionCosts2022-12-012023-11-3009864155core:LandBuildings2022-12-012023-11-3009864155core:PlantMachinery2022-12-012023-11-3009864155core:Vehicles2022-12-012023-11-3009864155core:FurnitureFittings2022-12-012023-11-3009864155core:OfficeEquipment2022-12-012023-11-3009864155dpl:AdministrativeExpenses2022-12-012023-11-3009864155core:NetGoodwill2022-12-012023-11-3009864155core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3009864155dpl:GroupUndertakings2022-12-012023-11-3009864155dpl:ParticipatingInterests2022-12-012023-11-3009864155dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3009864155core:ListedExchangeTraded2022-12-012023-11-3009864155dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3009864155core:UnlistedNon-exchangeTraded2022-12-012023-11-3009864155dpl:CostSales2021-12-012022-11-3009864155dpl:DistributionCosts2021-12-012022-11-3009864155core:LandBuildings2021-12-012022-11-3009864155core:PlantMachinery2021-12-012022-11-3009864155core:Vehicles2021-12-012022-11-3009864155core:FurnitureFittings2021-12-012022-11-3009864155core:OfficeEquipment2021-12-012022-11-3009864155dpl:AdministrativeExpenses2021-12-012022-11-3009864155core:NetGoodwill2021-12-012022-11-3009864155core:IntangibleAssetsOtherThanGoodwill2021-12-012022-11-3009864155dpl:GroupUndertakings2021-12-012022-11-3009864155dpl:ParticipatingInterests2021-12-012022-11-3009864155dpl:GroupUndertakingscore:ListedExchangeTraded2021-12-012022-11-3009864155core:ListedExchangeTraded2021-12-012022-11-3009864155dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-12-012022-11-3009864155core:UnlistedNon-exchangeTraded2021-12-012022-11-3009864155core:NetGoodwill2023-11-3009864155core:IntangibleAssetsOtherThanGoodwill2023-11-3009864155core:LandBuildings2023-11-3009864155core:PlantMachinery2023-11-3009864155core:Vehicles2023-11-3009864155core:FurnitureFittings2023-11-3009864155core:OfficeEquipment2023-11-3009864155core:AfterOneYear2023-11-3009864155core:WithinOneYear2023-11-3009864155core:ListedExchangeTraded2023-11-3009864155core:UnlistedNon-exchangeTraded2023-11-3009864155core:ShareCapital2023-11-3009864155core:SharePremium2023-11-3009864155core:RevaluationReserve2023-11-3009864155core:OtherReservesSubtotal2023-11-3009864155core:RetainedEarningsAccumulatedLosses2023-11-3009864155core:NetGoodwill2022-11-3009864155core:IntangibleAssetsOtherThanGoodwill2022-11-3009864155core:LandBuildings2022-11-3009864155core:PlantMachinery2022-11-3009864155core:Vehicles2022-11-3009864155core:FurnitureFittings2022-11-3009864155core:OfficeEquipment2022-11-3009864155core:AfterOneYear2022-11-3009864155core:WithinOneYear2022-11-3009864155core:ListedExchangeTraded2022-11-3009864155core:UnlistedNon-exchangeTraded2022-11-3009864155core:ShareCapital2022-11-3009864155core:SharePremium2022-11-3009864155core:RevaluationReserve2022-11-3009864155core:OtherReservesSubtotal2022-11-3009864155core:RetainedEarningsAccumulatedLosses2022-11-3009864155core:NetGoodwill2021-12-0109864155core:IntangibleAssetsOtherThanGoodwill2021-12-0109864155core:LandBuildings2021-12-0109864155core:PlantMachinery2021-12-0109864155core:Vehicles2021-12-0109864155core:FurnitureFittings2021-12-0109864155core:OfficeEquipment2021-12-0109864155core:AfterOneYear2021-12-0109864155core:WithinOneYear2021-12-0109864155core:ListedExchangeTraded2021-12-0109864155core:UnlistedNon-exchangeTraded2021-12-0109864155core:ShareCapital2021-12-0109864155core:SharePremium2021-12-0109864155core:RevaluationReserve2021-12-0109864155core:OtherReservesSubtotal2021-12-0109864155core:RetainedEarningsAccumulatedLosses2021-12-0109864155core:AfterOneYear2022-12-012023-11-3009864155core:WithinOneYear2022-12-012023-11-3009864155core:Non-currentFinancialInstrumentscore:CostValuation2022-12-012023-11-3009864155core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-12-012023-11-3009864155core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-12-012023-11-3009864155core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-12-012023-11-3009864155core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-12-012023-11-3009864155core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-12-012023-11-3009864155core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3009864155core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3009864155core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-12-012023-11-3009864155core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3009864155core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3009864155core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3009864155core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3009864155core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3009864155core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3009864155core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3009864155core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3009864155core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3009864155core:Non-currentFinancialInstrumentscore:CostValuation2022-11-3009864155core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2022-11-3009864155core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2022-11-3009864155core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2022-11-3009864155core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2022-11-3009864155core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2022-11-3009864155core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2022-11-3009864155core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2022-11-3009864155core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2022-11-3009864155bus:Director12022-12-012023-11-3009864155bus:Director22022-12-012023-11-30

CENIMEX LTD

Registered Number
09864155
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

CENIMEX LTD
Company Information
for the year from 1 December 2022 to 30 November 2023

Directors

MURIU, Dennis
QAMARAULI, Berdia

Registered Address

20-22 Wenlock Road
London
N1 7GU

Registered Number

09864155 (England and Wales)
CENIMEX LTD
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Current assets
Stocks36,6427,287
Debtors2,1442,152
Cash at bank and on hand4592,565
9,24512,004
Creditors amounts falling due within one year4(23,535)(22,786)
Net current assets (liabilities)(14,290)(10,782)
Total assets less current liabilities(14,290)(10,782)
Accruals and deferred income(525)(525)
Net assets(14,815)(11,307)
Capital and reserves
Called up share capital100100
Profit and loss account(14,915)(11,407)
Shareholders' funds(14,815)(11,307)
The financial statements were approved and authorised for issue by the Board of Directors on 2 August 2024, and are signed on its behalf by:
MURIU, Dennis
Director
Registered Company No. 09864155
CENIMEX LTD
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
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.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year00
3.Stocks

2023

2022

££
Finished goods6,6427,287
Total6,6427,287
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables13,30513,398
Bank borrowings and overdrafts3,5554,888
Other creditors6,6754,500
Total23,53522,786