CER Holdings Limited |
Notes to the Accounts |
for the period from 5 June 2023 to 31 December 2023 |
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1 |
Accounting policies |
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Basis of preparation |
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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). |
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Preparation of consolidated accounts |
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The accounts contain information about CER Holdingd Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated accounts. |
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Investments |
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Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account. |
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2 |
Employees and directors |
2023 |
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Number |
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Average number of employees during the year |
2 |
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3 |
Investments |
Investments in |
subsidiary |
undertakings |
£ |
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Cost |
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Additions |
719,739 |
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At 31 December 2023 |
719,739 |
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4 |
Creditors: amounts falling due within one year |
2023 |
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£ |
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Amounts owed to group undertakings and undertakings in which the company has a participating interest |
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14,867 |
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Other creditors |
710,000 |
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724,867 |
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5 |
Other information |
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CER Holdings Limited is a private company limited by shares and incorporated in England. Its registered office is: The Homestead, Kings Lane, Longcot, Faringdon, SN7 7SS. |