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Company Registration No. 8532892 (England and Wales)
Ceraphi Energy Ltd Unaudited accounts for the year ended 31 March 2024
Ceraphi Energy Ltd Unaudited accounts Contents
Page
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Ceraphi Energy Ltd Company Information for the year ended 31 March 2024
Directors
Karl Yvan Farrow Glynn Gary Williams
Company Number
8532892 (England and Wales)
Registered Office
KEYWORD HOUSE VIKING ROAD GAPTON HALL GREAT YARMOUTH NORFOLK NR31 0NU ENGLAND
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Ceraphi Energy Ltd Statement of financial position as at 31 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
32,733 
29,487 
Tangible assets
6,419 
6,028 
39,152 
35,515 
Current assets
Debtors
116,272 
162,266 
Cash at bank and in hand
5,532 
59,604 
121,804 
221,870 
Creditors: amounts falling due within one year
(2,406,099)
(1,526,926)
Net current liabilities
(2,284,295)
(1,305,056)
Total assets less current liabilities
(2,245,143)
(1,269,541)
Creditors: amounts falling due after more than one year
(101,894)
(140,713)
Provisions for liabilities
Deferred tax
(3,112)
(880)
Net liabilities
(2,350,149)
(1,411,134)
Capital and reserves
Called up share capital
50,000 
50,000 
Profit and loss account
(2,400,149)
(1,461,134)
Shareholders' funds
(2,350,149)
(1,411,134)
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 August 2024 and were signed on its behalf by
Karl Yvan Farrow Director Company Registration No. 8532892
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Ceraphi Energy Ltd Notes to the Accounts for the year ended 31 March 2024
1
Statutory information
Ceraphi Energy Ltd is a private company, limited by shares, registered in England and Wales, registration number 8532892. The registered office is KEYWORD HOUSE VIKING ROAD, GAPTON HALL, GREAT YARMOUTH, NORFOLK, NR31 0NU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% SLM
Fixtures & fittings
10% RBM
Computer equipment
33% SLM
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation (10% SLM).
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2023
32,143 
Additions
6,970 
At 31 March 2024
39,113 
Amortisation
At 1 April 2023
2,656 
Charge for the year
3,724 
At 31 March 2024
6,380 
Net book value
At 31 March 2024
32,733 
At 31 March 2023
29,487 
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Ceraphi Energy Ltd Notes to the Accounts for the year ended 31 March 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2023
3,740 
- 
9,873 
13,613 
Additions
833 
2,500 
- 
3,333 
At 31 March 2024
4,573 
2,500 
9,873 
16,946 
Depreciation
At 1 April 2023
1,706 
- 
5,879 
7,585 
Charge for the year
259 
167 
2,516 
2,942 
At 31 March 2024
1,965 
167 
8,395 
10,527 
Net book value
At 31 March 2024
2,608 
2,333 
1,478 
6,419 
At 31 March 2023
2,034 
- 
3,994 
6,028 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
15,611 
53,434 
Trade debtors
78,555 
57,884 
Accrued income and prepayments
22,106 
23,454 
Other debtors
- 
27,494 
116,272 
162,266 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
24,866 
- 
Trade creditors
73,910 
104,042 
Amounts owed to group undertakings and other participating interests
2,063,398 
1,495,896 
Taxes and social security
201,116 
(184,361)
Other creditors
(409)
2,231 
Loans from directors
20,491 
58,119 
Accruals
22,727 
50,999 
2,406,099 
1,526,926 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
101,894 
140,713 
9
Average number of employees
During the year the average number of employees was 18 (2023: 10).
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